HUD 公布2027年困难开发区与合格普查区名单，低收入住房税收抵免加成年底换届
住房与城市发展部（HUD）10月6日在《联邦公报》（91 FR 63573）公布2027年「困难开发区」（Difficult Development Areas, DDA）与「合格普查区」（Qualified Census Tracts, QCT）法定名单，2027年1月1日生效。列入名单的地区，其低收入住房税收抵免（LIHTC）项目可按国内税收法第42(d)(5)(B)条获得30%的计税基数加成。
名单每年更新，部分地区今年获得认定、部分地区失去认定。对位于将失去认定地区的在建或筹备项目，只有在新名单生效前提交完整申请，才能保留2026年的加成待遇，即最迟2026年12月31日。实际抵免额度的授予仍取决于各州 LIHTC 分配与承销要求。
HUD Publishes 2027 Difficult Development Areas and Qualified Census Tracts for Housing Tax Credits
The Department of Housing and Urban Development (HUD) published the statutorily mandated designation of Difficult Development Areas (DDAs) and Qualified Census Tracts (QCTs) for 2027 in the Federal Register on Oct. 6 (91 FR 63573). Projects in designated areas can claim a 30 percent basis boost for the Low-Income Housing Tax Credit (LIHTC) under Section 42(d)(5)(B) of the Internal Revenue Code. The 2027 lists take effect Jan. 1, 2027.
Each year some areas gain designation and some lose it. For a project in an area losing status, the only way to keep the 2026 boost is to file a complete application before the new list takes effect - by Dec. 31, 2026. Actual credit awards remain subject to state LIHTC allocation and underwriting requirements.
来源：GSM·美国（原文链接）
图片来源：图/Wikimedia Commons，作者 Andre Carrotflower，授权 CC BY-SA 4.0 · Image: Wikimedia Commons, by Andre Carrotflower, CC BY-SA 4.0
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