### Question
What is the definition of difficult development areas?


### Answer
The definition of **difficult development areas** is as follows in *26 U.S.C. § 42*:

> any area designated by the Secretary of Housing and Urban Development as an area which has high construction, land, and utility costs relative to area median gross income

#### Citation:
  - *26 U.S.C. § 42*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

