To amend the Internal Revenue Code of 1986 to provide an appeal process for designation as qualified census tracts and difficult development areas under the low-income housing credit.

Amends the Internal Revenue Code to allow a state or local government agency to petition the Secretary of Housing and Urban Development (HUD) to review a HUD designation of (or failure to designate) an area as a qualified census tract (low income area) or difficult development area (an area with high construction, land, and utility costs relative to area median gross income).