Change of Effective Date of 2004 Amendatory Notice for Designation of Difficult Development Areas Under Section 42 of the Internal Revenue Code of 1986

This notice changes the extended effective date language applicable to 2003 Difficult Development Areas that were not so designated in 2004 in HUD's Nov. 2, 2004, notice to include the date of Dec. 17, 2004 to allow its applicability to projects affected by a misinterpretation of the Nov. 2, 2004, notice on the part of a Low-Income Housing Tax Credit-allocating agency.