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DDAs may not contain more than 20% of the aggregate population of metropolitan and non-metropolitan areas, which are designated separately. Difficult Development Areas (DDA) for the Low Income Housing Tax Credit program are designated by U.S. Department of Housing and Urban Development (HUD) and defined in statute as areas with high construction, land, and utility costs relative to its Area Median Gross Income (AMGI).  DDAs in metropolitan areas are designated along Census ZIP Code Tabulation Area (ZCTA) boundaries.  DDAs in non-metropolitan areas are designated along county boundaries.  DDAs may not contain more than 20% of the aggregate population of metropolitan and non-metropolitan areas, which are designated separately. To learn more about Difficult Development Areas (DDA) visit: https://www.huduser.gov/portal/datasets/qct.html, for questions about the spatial attribution of this dataset, please reach out to us at GISHelpdesk@hud.gov. 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