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Notice 2024-48, 2024-26 I.R.B. 1749

Annual Statistical Area Category Update and Coal Closure Category Update

activein force · 2024-06-24 – presentact-effective-date

SECTION 1. PURPOSE

This notice publishes lists of information that taxpayers may use to determine whether they meet certain requirements under the Statistical Area Category or the Coal Closure Category as described in sections 3.03 and 3.04 of Notice 2023-291 for purposes of qualifying for energy community bonus credit amounts or rates under §§ 45, 45Y, 48, and 48E of the Internal Revenue Code (Code).2 These lists are provided in Appendix 1 and Appendix 2 to this notice. Appendix 1 to this notice pertains to the Statistical Area Category, and Appendix 2 to this notice pertains to the Coal Closure Category. This notice does not include information that pertains to the Brownfield Category as described in section 3.02 of Notice 2023-29. Appendices A, B, and C to Notice 2023-29; Appendices 1, 2, and 3 to Notice 2023-47;3 Appendices 1 and 2 to Notice 2024-30;4 and Appendices 1 and 2 to this notice may not be used for purposes of the qualifying advanced energy project credit determined under § 48C.

SECTION 2. BACKGROUND

Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA), amended §§ 45 and 48 to provide increased credit amounts or rates if certain requirements pertaining to energy communities are satisfied, and added new §§ 45Y and 48E, which provide increased credit amounts or rates for certain qualified facilities, energy projects, or energy storage technologies that satisfy similar requirements and that are placed in service after December 31, 2024.

Sections 45(b)(11), 48(a)(14), 45Y(g)(7), and 48E(a)(3)(A) provide the requirements that taxpayers must satisfy to qualify EC Projects (as defined in section 2 of Notice 2023-29) for increased energy community bonus credit amounts or rates under those provisions of the Code. Section 2 of Notice 2023-29 provides that the term “EC Project” refers to: (1) a qualified facility eligible for a credit determined under § 45 (§ 45 credit) or determined under § 45Y (§ 45Y credit) that is located in an energy community; (2) an energy project eligible for a credit determined under § 48 (§ 48 credit), which may include qualified property for which a taxpayer has made a valid irrevocable election under § 48(a)(5) to treat such qualified property as energy property under § 48, that is placed in service within an energy community; or (3) a qualified investment with respect to a qualified facility or an energy storage technology eligible for a credit determined under § 48E (§ 48E credit) that is placed in service within an energy community.

Section 45(b)(11)(A) provides that in the case of a qualified facility located in an energy community, the § 45 credit (determined after the application of § 45(b)(1) through (10)), without the application of § 45(b)(9) (domestic content bonus credit amount) is increased by 10 percent. Section 45Y(g)(7) provides a similar rule with respect to a qualified facility that is eligible for a § 45Y credit.

Section 48(a)(14) provides that in the case of an energy project placed in service within an energy community, the energy percentage used to determine the rate of the § 48 credit is increased by 2 percentage points. Section 48E(a)(3)(A) provides a similar rule for qualified investments with respect to a qualified facility or energy storage technology eligible for a § 48E credit that is placed in service within an energy community. In the case of a taxpayer also satisfying the prevailing wage and apprenticeship requirements (described in §§ 48(a)(10) and (11) and 48E(d)(3) and (4)) or meeting one of the other project requirements (described in §§ 48(a)(9)(B) and 48E(a)(2)(A)(ii) and (2)(B)(ii)), the rate of the § 48 credit or § 48E credit, as applicable, is increased by 10 percentage points.

Section 45(b)(11)(B) identifies three location-based categories of energy communities for purposes of §§ 45, 45Y, 48, and 48E, described in Notice 2023-29 as the Brownfield Category, the Statistical Area Category, and the Coal Closure Category. Notice 2023-29 contains three appendices (A, B, and C) that set forth certain metropolitan statistical areas (MSAs) or non-metropolitan statistical areas (non-MSAs) relevant to the Statistical Area Category and certain census tracts within the Coal Closure Category. Notice 2023-47 contains three appendices (1, 2, and 3) that update the information provided in the appendices to Notice 2023-29. Notice 2024-30 contains two appendices (1 and 2) that update the information provided in Appendix B to Notice 2023-29 and Appendices 1 and 2 to Notice 2023-47.

Notice 2023-29 describes certain rules that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to include in forthcoming proposed regulations for determining what constitutes an energy community, as defined in § 45(b)(11)(B) and as adopted by §§ 45Y(g)(7), 48(a)(14), and 48E(a)(3)(A), and for determining whether a qualified facility, an energy project, or energy storage technology is located in an energy community. The notice provides that the Treasury Department and the IRS intend to propose that the regulations will apply to taxable years ending after April 4, 2023, and that until the issuance of the regulations, taxpayers may rely on the rules described in sections 3 through 6 of Notice 2023-29.

Notice 2024-30 modifies Notice 2023-29 by expanding the Nameplate Capacity Attribution Rule under section 4.02(1)(b) of Notice 2023-29 to include additional attribution property and by adding two 2017 North American Industry Classification System (NAICS) industry codes to the table in section 3.03(2) of Notice 2023-29 for purposes of determining whether an MSA or non-MSA has met the threshold for Fossil Fuel Employment (as defined in section 3.03(2) of Notice 2023-29). Appendix 1 to Notice 2024-30 provided a list of additional MSAs and non-MSAs that meet the Fossil Fuel Employment threshold after modifying Notice 2023-29 to add two NAICS codes to the table in section 3.03(2) of Notice 2023-29. Section 3.02(2) of Notice 2024-30 provided that Appendix 1 to Notice 2024-30, Appendix 1 to Notice 2023-47, and Appendix B to Notice 2023-29 together provide the full list of MSAs and non-MSAs that meet the Fossil Fuel Employment threshold applicable to the period beginning on January 1, 2023, and until the Treasury Department and the IRS issue an updated list. As of June 7, 2024, the Census Bureau has not yet released the 2022 County Business Patterns. Therefore, there are no additional MSAs and non-MSAs that meet the Fossil Fuel Employment threshold.

SECTION 3. ENERGY COMMUNITY APPENDICES

In accordance with sections 3.03 and 3.04 of Notice 2023-29, this notice provides new Appendices 1 and 2.

(1) Appendix 1: Appendix 1 is a list of MSAs and non-MSAs that qualify as energy communities because they meet the Fossil Fuel Employment threshold and have an unemployment rate at or above the national average unemployment rate for calendar year 2023 as described in § 45(b)(11)(B)(ii)(II) and section 3.03(3) of Notice 2023-29. Appendix 1 uses the 2023 calendar year county unemployment rates released on April 19, 2024, by the Local Area Unemployment Statistics (LAUS) program of the Bureau of Labor Statistics (BLS)5 to include MSAs and non-MSAs that meet the Fossil Fuel Employment threshold (after the addition of two NAICS codes to the table in section 3.03(2) of Notice 2023-29 by Notice 2024-30), and that also have an unemployment rate at or above the national average unemployment rate for calendar year 2023 (as described in § 45(b)(11)(B)(ii)(II) and section 3.03(3) of Notice 2023-29). The energy community status for the MSAs and non-MSAs listed in Appendix 1 is applicable as of June 7, 2024, and that status will continue until the Treasury Department and the IRS issue an updated list based on unemployment rates for 2024.

(2) Appendix 2: Appendix 2 lists the newly identified census tracts with either a coal mine closure or a coal-fired electric generating unit retirement, and census tracts that directly adjoin the census tracts with coal closures, using the Mine Safety and Health Administration’s (MSHA) Mine Data Retrieval System data and the U.S. Energy Information Administration’s EIA Form 860 and EIA Form 860M data as of April 1, 2024, and historical extracts from the MSHA’s Mine Data Retrieval System that enumerates each status change for a mine. Appendix 2 should be combined with Appendix C to Notice 2023-29 and Appendix 3 to Notice 2023-47 to provide the full list of coal closure census tracts.

SECTION 4. DRAFTING INFORMATION

The principal author of this notice is the Office of Associate Chief Counsel (Passthroughs & Special Industries). However, other personnel from the Treasury Department and the IRS participated in its development. For further information regarding this notice, call the energy security guidance contact number at (202) 317-5254 (not a toll-free number).

Appendix 1: MSAs and non-MSAs that qualify as energy communities by meeting the Fossil Fuel Employment threshold and the unemployment rate requirement for calendar year 2023

State FIPS Code

County FIPS Code

State Name

County or County- Equivalent Entity Name

MSA or non-MSA Code

MSA or non-MSA Name

01

023

Alabama

Choctaw County

100003

Southwest Alabama nonmetropolitan area

01

025

Alabama

Clarke County

100003

Southwest Alabama nonmetropolitan area

01

035

Alabama

Conecuh County

100003

Southwest Alabama nonmetropolitan area

01

047

Alabama

Dallas County

100003

Southwest Alabama nonmetropolitan area

01

053

Alabama

Escambia County

100003

Southwest Alabama nonmetropolitan area

01

063

Alabama

Greene County

100003

Southwest Alabama nonmetropolitan area

01

091

Alabama

Marengo County

100003

Southwest Alabama nonmetropolitan area

01

099

Alabama

Monroe County

100003

Southwest Alabama nonmetropolitan area

01

105

Alabama

Perry County

100003

Southwest Alabama nonmetropolitan area

01

119

Alabama

Sumter County

100003

Southwest Alabama nonmetropolitan area

01

129

Alabama

Washington County

100003

Southwest Alabama nonmetropolitan area

01

131

Alabama

Wilcox County

100003

Southwest Alabama nonmetropolitan area

02

013

Alaska

Aleutians East Borough

200006

Alaska nonmetropolitan area

02

016

Alaska

Aleutians West Census Area

200006

Alaska nonmetropolitan area

02

020

Alaska

Anchorage Municipality

11260

Anchorage, AK

02

050

Alaska

Bethel Census Area

200006

Alaska nonmetropolitan area

02

060

Alaska

Bristol Bay Borough

200006

Alaska nonmetropolitan area

02

063

Alaska

Chugach Census Area

200006

Alaska nonmetropolitan area

02

066

Alaska

Copper River Census Area

200006

Alaska nonmetropolitan area

02

068

Alaska

Denali Borough

200006

Alaska nonmetropolitan area

02

070

Alaska

Dillingham Census Area

200006

Alaska nonmetropolitan area

02

090

Alaska

Fairbanks North Star Borough

21820

Fairbanks, AK

02

100

Alaska

Haines Borough

200006

Alaska nonmetropolitan area

02

105

Alaska

Hoonah-Angoon Census Area

200006

Alaska nonmetropolitan area

02

110

Alaska

Juneau City and Borough

200006

Alaska nonmetropolitan area

02

122

Alaska

Kenai Peninsula Borough

200006

Alaska nonmetropolitan area

02

130

Alaska

Ketchikan Gateway Borough

200006

Alaska nonmetropolitan area

02

150

Alaska

Kodiak Island Borough

200006

Alaska nonmetropolitan area

02

158

Alaska

Kusilvak Census Area

200006

Alaska nonmetropolitan area

02

164

Alaska

Lake and Peninsula Borough

200006

Alaska nonmetropolitan area

02

170

Alaska

Matanuska-Susitna Borough

11260

Anchorage, AK

02

180

Alaska

Nome Census Area

200006

Alaska nonmetropolitan area

02

185

Alaska

North Slope Borough

200006

Alaska nonmetropolitan area

02

188

Alaska

Northwest Arctic Borough

200006

Alaska nonmetropolitan area

02

195

Alaska

Petersburg Borough

200006

Alaska nonmetropolitan area

02

198

Alaska

Prince of Wales-Hyder Census Area

200006

Alaska nonmetropolitan area

02

220

Alaska

Sitka City and Borough

200006

Alaska nonmetropolitan area

02

230

Alaska

Skagway Municipality

200006

Alaska nonmetropolitan area

02

240

Alaska

Southeast Fairbanks Census Area

200006

Alaska nonmetropolitan area

02

275

Alaska

Wrangell City and Borough

200006

Alaska nonmetropolitan area

02

282

Alaska

Yakutat City and Borough

200006

Alaska nonmetropolitan area

02

290

Alaska

Yukon-Koyukuk Census Area

200006

Alaska nonmetropolitan area

04

001

Arizona

Apache County

400001

Arizona nonmetropolitan area

04

003

Arizona

Cochise County

43420

Sierra Vista-Douglas, AZ

04

005

Arizona

Coconino County

22380

Flagstaff, AZ

04

007

Arizona

Gila County

400001

Arizona nonmetropolitan area

04

009

Arizona

Graham County

400001

Arizona nonmetropolitan area

04

011

Arizona

Greenlee County

400001

Arizona nonmetropolitan area

04

012

Arizona

La Paz County

400001

Arizona nonmetropolitan area

04

015

Arizona

Mohave County

29420

Lake Havasu City-Kingman, AZ

04

017

Arizona

Navajo County

400001

Arizona nonmetropolitan area

04

019

Arizona

Pima County

46060

Tucson, AZ

04

023

Arizona

Santa Cruz County

400001

Arizona nonmetropolitan area

05

001

Arkansas

Arkansas County

500004

South Arkansas nonmetropolitan area

05

003

Arkansas

Ashley County

500004

South Arkansas nonmetropolitan area

05

005

Arkansas

Baxter County

500001

North Arkansas nonmetropolitan area

05

009

Arkansas

Boone County

500001

North Arkansas nonmetropolitan area

05

011

Arkansas

Bradley County

500004

South Arkansas nonmetropolitan area

05

013

Arkansas

Calhoun County

500004

South Arkansas nonmetropolitan area

05

015

Arkansas

Carroll County

500001

North Arkansas nonmetropolitan area

05

017

Arkansas

Chicot County

500004

South Arkansas nonmetropolitan area

05

019

Arkansas

Clark County

500003

West Arkansas nonmetropolitan area

05

021

Arkansas

Clay County

500002

East Arkansas nonmetropolitan area

05

023

Arkansas

Cleburne County

500001

North Arkansas nonmetropolitan area

05

025

Arkansas

Cleveland County

38220

Pine Bluff, AR

05

027

Arkansas

Columbia County

500004

South Arkansas nonmetropolitan area

05

029

Arkansas

Conway County

500003

West Arkansas nonmetropolitan area

05

037

Arkansas

Cross County

500002

East Arkansas nonmetropolitan area

05

039

Arkansas

Dallas County

500004

South Arkansas nonmetropolitan area

05

041

Arkansas

Desha County

500004

South Arkansas nonmetropolitan area

05

043

Arkansas

Drew County

500004

South Arkansas nonmetropolitan area

05

047

Arkansas

Franklin County

500003

West Arkansas nonmetropolitan area

05

049

Arkansas

Fulton County

500001

North Arkansas nonmetropolitan area

05

051

Arkansas

Garland County

26300

Hot Springs, AR

05

055

Arkansas

Greene County

500002

East Arkansas nonmetropolitan area

05

057

Arkansas

Hempstead County

500004

South Arkansas nonmetropolitan area

05

059

Arkansas

Hot Spring County

500003

West Arkansas nonmetropolitan area

05

061

Arkansas

Howard County

500004

South Arkansas nonmetropolitan area

05

063

Arkansas

Independence County

500001

North Arkansas nonmetropolitan area

05

065

Arkansas

Izard County

500001

North Arkansas nonmetropolitan area

05

067

Arkansas

Jackson County

500001

North Arkansas nonmetropolitan area

05

069

Arkansas

Jefferson County

38220

Pine Bluff, AR

05

071

Arkansas

Johnson County

500003

West Arkansas nonmetropolitan area

05

073

Arkansas

Lafayette County

500004

South Arkansas nonmetropolitan area

05

075

Arkansas

Lawrence County

500002

East Arkansas nonmetropolitan area

05

077

Arkansas

Lee County

500002

East Arkansas nonmetropolitan area

05

079

Arkansas

Lincoln County

38220

Pine Bluff, AR

05

081

Arkansas

Little River County

45500

Texarkana, TX-AR

05

083

Arkansas

Logan County

500003

West Arkansas nonmetropolitan area

05

089

Arkansas

Marion County

500001

North Arkansas nonmetropolitan area

05

091

Arkansas

Miller County

45500

Texarkana, TX-AR

05

093

Arkansas

Mississippi County

500002

East Arkansas nonmetropolitan area

05

095

Arkansas

Monroe County

500002

East Arkansas nonmetropolitan area

05

097

Arkansas

Montgomery County

500003

West Arkansas nonmetropolitan area

05

099

Arkansas

Nevada County

500004

South Arkansas nonmetropolitan area

05

101

Arkansas

Newton County

500001

North Arkansas nonmetropolitan area

05

103

Arkansas

Ouachita County

500004

South Arkansas nonmetropolitan area

05

107

Arkansas

Phillips County

500002

East Arkansas nonmetropolitan area

05

109

Arkansas

Pike County

500003

West Arkansas nonmetropolitan area

05

113

Arkansas

Polk County

500003

West Arkansas nonmetropolitan area

05

115

Arkansas

Pope County

500003

West Arkansas nonmetropolitan area

05

117

Arkansas

Prairie County

500002

East Arkansas nonmetropolitan area

05

121

Arkansas

Randolph County

500002

East Arkansas nonmetropolitan area

05

123

Arkansas

St. Francis County

500002

East Arkansas nonmetropolitan area

05

127

Arkansas

Scott County

500003

West Arkansas nonmetropolitan area

05

129

Arkansas

Searcy County

500001

North Arkansas nonmetropolitan area

05

133

Arkansas

Sevier County

500004

South Arkansas nonmetropolitan area

05

135

Arkansas

Sharp County

500001

North Arkansas nonmetropolitan area

05

137

Arkansas

Stone County

500001

North Arkansas nonmetropolitan area

05

139

Arkansas

Union County

500004

South Arkansas nonmetropolitan area

05

141

Arkansas

Van Buren County

500001

North Arkansas nonmetropolitan area

05

145

Arkansas

White County

500001

North Arkansas nonmetropolitan area

05

147

Arkansas

Woodruff County

500001

North Arkansas nonmetropolitan area

05

149

Arkansas

Yell County

500003

West Arkansas nonmetropolitan area

06

001

California

Alameda County

41860

San Francisco-Oakland-Hayward, CA

06

003

California

Alpine County

600006

Eastern Sierra-Mother Lode Region of California nonmetropolitan area

06

005

California

Amador County

600006

Eastern Sierra-Mother Lode Region of California nonmetropolitan area

06

009

California

Calaveras County

600006

Eastern Sierra-Mother Lode Region of California nonmetropolitan area

06

011

California

Colusa County

600007

North Valley-Northern Mountains Region of California nonmetropolitan area

06

013

California

Contra Costa County

41860

San Francisco-Oakland-Hayward, CA

06

021

California

Glenn County

600007

North Valley-Northern Mountains Region of California nonmetropolitan area

06

027

California

Inyo County

600006

Eastern Sierra-Mother Lode Region of California nonmetropolitan area

06

029

California

Kern County

12540

Bakersfield, CA

06

035

California

Lassen County

600007

North Valley-Northern Mountains Region of California nonmetropolitan area

06

037

California

Los Angeles County

31080

Los Angeles-Long Beach-Anaheim, CA

06

041

California

Marin County

41860

San Francisco-Oakland-Hayward, CA

06

043

California

Mariposa County

600006

Eastern Sierra-Mother Lode Region of California nonmetropolitan area

06

049

California

Modoc County

600007

North Valley-Northern Mountains Region of California nonmetropolitan area

06

051

California

Mono County

600006

Eastern Sierra-Mother Lode Region of California nonmetropolitan area

06

057

California

Nevada County

600007

North Valley-Northern Mountains Region of California nonmetropolitan area

06

059

California

Orange County

31080

Los Angeles-Long Beach-Anaheim, CA

06

063

California

Plumas County

600007

North Valley-Northern Mountains Region of California nonmetropolitan area

06

065

California

Riverside County

40140

Riverside-San Bernardino-Ontario, CA

06

071

California

San Bernardino County

40140

Riverside-San Bernardino-Ontario, CA

06

073

California

San Diego County

41740

San Diego-Carlsbad, CA

06

075

California

San Francisco County

41860

San Francisco-Oakland-Hayward, CA

06

081

California

San Mateo County

41860

San Francisco-Oakland-Hayward, CA

06

083

California

Santa Barbara County

42200

Santa Maria-Santa Barbara, CA

06

091

California

Sierra County

600007

North Valley-Northern Mountains Region of California nonmetropolitan area

06

093

California

Siskiyou County

600007

North Valley-Northern Mountains Region of California nonmetropolitan area

06

095

California

Solano County

46700

Vallejo-Fairfield, CA

06

101

California

Sutter County

49700

Yuba City, CA

06

103

California

Tehama County

600007

North Valley-Northern Mountains Region of California nonmetropolitan area

06

105

California

Trinity County

600007

North Valley-Northern Mountains Region of California nonmetropolitan area

06

107

California

Tulare County

47300

Visalia-Porterville, CA

06

109

California

Tuolumne County

600006

Eastern Sierra-Mother Lode Region of California nonmetropolitan area

06

111

California

Ventura County

37100

Oxnard-Thousand Oaks-Ventura, CA

06

115

California

Yuba County

49700

Yuba City, CA

09

001

Connecticut

Fairfield County

14860

Bridgeport-Stamford-Norwalk, CT

09

009

Connecticut

New Haven County

35300

New Haven-Milford, CT

10

001

Delaware

Kent County

20100

Dover, DE

16

003

Idaho

Adams County

1600006

Northwestern Idaho nonmetropolitan area

16

009

Idaho

Benewah County

1600006

Northwestern Idaho nonmetropolitan area

16

017

Idaho

Bonner County

1600006

Northwestern Idaho nonmetropolitan area

16

021

Idaho

Boundary County

1600006

Northwestern Idaho nonmetropolitan area

16

035

Idaho

Clearwater County

1600006

Northwestern Idaho nonmetropolitan area

16

039

Idaho

Elmore County

1600006

Northwestern Idaho nonmetropolitan area

16

049

Idaho

Idaho County

1600006

Northwestern Idaho nonmetropolitan area

16

057

Idaho

Latah County

1600006

Northwestern Idaho nonmetropolitan area

16

061

Idaho

Lewis County

1600006

Northwestern Idaho nonmetropolitan area

16

075

Idaho

Payette County

1600006

Northwestern Idaho nonmetropolitan area

16

079

Idaho

Shoshone County

1600006

Northwestern Idaho nonmetropolitan area

16

085

Idaho

Valley County

1600006

Northwestern Idaho nonmetropolitan area

16

087

Idaho

Washington County

1600006

Northwestern Idaho nonmetropolitan area

17

001

Illinois

Adams County

1700002

West Central Illinois nonmetropolitan area

17

009

Illinois

Brown County

1700002

West Central Illinois nonmetropolitan area

17

011

Illinois

Bureau County

1700001

Northwest Illinois nonmetropolitan area

17

015

Illinois

Carroll County

1700001

Northwest Illinois nonmetropolitan area

17

017

Illinois

Cass County

1700002

West Central Illinois nonmetropolitan area

17

021

Illinois

Christian County

1700002

West Central Illinois nonmetropolitan area

17

023

Illinois

Clark County

1700003

East Central Illinois nonmetropolitan area

17

025

Illinois

Clay County

1700003

East Central Illinois nonmetropolitan area

17

029

Illinois

Coles County

1700003

East Central Illinois nonmetropolitan area

17

031

Illinois

Cook County

16980

Chicago-Naperville-Elgin, IL-IN-WI

17

033

Illinois

Crawford County

1700003

East Central Illinois nonmetropolitan area

17

035

Illinois

Cumberland County

1700003

East Central Illinois nonmetropolitan area

17

037

Illinois

DeKalb County

16980

Chicago-Naperville-Elgin, IL-IN-WI

17

041

Illinois

Douglas County

1700003

East Central Illinois nonmetropolitan area

17

043

Illinois

DuPage County

16980

Chicago-Naperville-Elgin, IL-IN-WI

17

045

Illinois

Edgar County

1700003

East Central Illinois nonmetropolitan area

17

047

Illinois

Edwards County

1700004

South Illinois nonmetropolitan area

17

049

Illinois

Effingham County

1700003

East Central Illinois nonmetropolitan area

17

051

Illinois

Fayette County

1700003

East Central Illinois nonmetropolitan area

17

055

Illinois

Franklin County

1700004

South Illinois nonmetropolitan area

17

057

Illinois

Fulton County

1700002

West Central Illinois nonmetropolitan area

17

059

Illinois

Gallatin County

1700004

South Illinois nonmetropolitan area

17

061

Illinois

Greene County

1700002

West Central Illinois nonmetropolitan area

17

063

Illinois

Grundy County

16980

Chicago-Naperville-Elgin, IL-IN-WI

17

065

Illinois

Hamilton County

1700004

South Illinois nonmetropolitan area

17

067

Illinois

Hancock County

1700002

West Central Illinois nonmetropolitan area

17

069

Illinois

Hardin County

1700004

South Illinois nonmetropolitan area

17

071

Illinois

Henderson County

1700002

West Central Illinois nonmetropolitan area

17

075

Illinois

Iroquois County

1700003

East Central Illinois nonmetropolitan area

17

077

Illinois

Jackson County

16060

Carbondale-Marion, IL

17

079

Illinois

Jasper County

1700003

East Central Illinois nonmetropolitan area

17

081

Illinois

Jefferson County

1700004

South Illinois nonmetropolitan area

17

085

Illinois

Jo Daviess County

1700001

Northwest Illinois nonmetropolitan area

17

087

Illinois

Johnson County

1700004

South Illinois nonmetropolitan area

17

089

Illinois

Kane County

16980

Chicago-Naperville-Elgin, IL-IN-WI

17

091

Illinois

Kankakee County

28100

Kankakee, IL

17

093

Illinois

Kendall County

16980

Chicago-Naperville-Elgin, IL-IN-WI

17

095

Illinois

Knox County

1700002

West Central Illinois nonmetropolitan area

17

097

Illinois

Lake County

16980

Chicago-Naperville-Elgin, IL-IN-WI

17

099

Illinois

LaSalle County

1700001

Northwest Illinois nonmetropolitan area

17

101

Illinois

Lawrence County

1700003

East Central Illinois nonmetropolitan area

17

103

Illinois

Lee County

1700001

Northwest Illinois nonmetropolitan area

17

105

Illinois

Livingston County

1700002

West Central Illinois nonmetropolitan area

17

107

Illinois

Logan County

1700002

West Central Illinois nonmetropolitan area

17

109

Illinois

McDonough County

1700002

West Central Illinois nonmetropolitan area

17

111

Illinois

McHenry County

16980

Chicago-Naperville-Elgin, IL-IN-WI

17

115

Illinois

Macon County

19500

Decatur, IL

17

121

Illinois

Marion County

1700003

East Central Illinois nonmetropolitan area

17

125

Illinois

Mason County

1700002

West Central Illinois nonmetropolitan area

17

127

Illinois

Massac County

1700004

South Illinois nonmetropolitan area

17

129

Illinois

Menard County

44100

Springfield, IL

17

135

Illinois

Montgomery County

1700002

West Central Illinois nonmetropolitan area

17

137

Illinois

Morgan County

1700002

West Central Illinois nonmetropolitan area

17

139

Illinois

Moultrie County

1700002

West Central Illinois nonmetropolitan area

17

141

Illinois

Ogle County

1700001

Northwest Illinois nonmetropolitan area

17

145

Illinois

Perry County

1700004

South Illinois nonmetropolitan area

17

149

Illinois

Pike County

1700002

West Central Illinois nonmetropolitan area

17

151

Illinois

Pope County

1700004

South Illinois nonmetropolitan area

17

153

Illinois

Pulaski County

1700004

South Illinois nonmetropolitan area

17

155

Illinois

Putnam County

1700001

Northwest Illinois nonmetropolitan area

17

157

Illinois

Randolph County

1700004

South Illinois nonmetropolitan area

17

159

Illinois

Richland County

1700003

East Central Illinois nonmetropolitan area

17

165

Illinois

Saline County

1700004

South Illinois nonmetropolitan area

17

167

Illinois

Sangamon County

44100

Springfield, IL

17

169

Illinois

Schuyler County

1700002

West Central Illinois nonmetropolitan area

17

171

Illinois

Scott County

1700002

West Central Illinois nonmetropolitan area

17

173

Illinois

Shelby County

1700002

West Central Illinois nonmetropolitan area

17

177

Illinois

Stephenson County

1700001

Northwest Illinois nonmetropolitan area

17

181

Illinois

Union County

1700004

South Illinois nonmetropolitan area

17

183

Illinois

Vermilion County

19180

Danville, IL

17

185

Illinois

Wabash County

1700004

South Illinois nonmetropolitan area

17

187

Illinois

Warren County

1700002

West Central Illinois nonmetropolitan area

17

189

Illinois

Washington County

1700004

South Illinois nonmetropolitan area

17

191

Illinois

Wayne County

1700004

South Illinois nonmetropolitan area

17

193

Illinois

White County

1700004

South Illinois nonmetropolitan area

17

195

Illinois

Whiteside County

1700001

Northwest Illinois nonmetropolitan area

17

197

Illinois

Will County

16980

Chicago-Naperville-Elgin, IL-IN-WI

17

199

Illinois

Williamson County

16060

Carbondale-Marion, IL

18

021

Indiana

Clay County

45460

Terre Haute, IN

18

073

Indiana

Jasper County

16980

Chicago-Naperville-Elgin, IL-IN-WI

18

089

Indiana

Lake County

16980

Chicago-Naperville-Elgin, IL-IN-WI

18

111

Indiana

Newton County

16980

Chicago-Naperville-Elgin, IL-IN-WI

18

127

Indiana

Porter County

16980

Chicago-Naperville-Elgin, IL-IN-WI

18

153

Indiana

Sullivan County

45460

Terre Haute, IN

18

165

Indiana

Vermillion County

45460

Terre Haute, IN

18

167

Indiana

Vigo County

45460

Terre Haute, IN

21

001

Kentucky

Adair County

2100002

South Central Kentucky nonmetropolitan area

21

003

Kentucky

Allen County

14540

Bowling Green, KY

21

005

Kentucky

Anderson County

2100003

Central Kentucky nonmetropolitan area

21

007

Kentucky

Ballard County

2100001

West Kentucky nonmetropolitan area

21

009

Kentucky

Barren County

2100002

South Central Kentucky nonmetropolitan area

21

011

Kentucky

Bath County

2100003

Central Kentucky nonmetropolitan area

21

013

Kentucky

Bell County

2100004

East Kentucky nonmetropolitan area

21

019

Kentucky

Boyd County

26580

Huntington-Ashland, WV-KY-OH

21

021

Kentucky

Boyle County

2100003

Central Kentucky nonmetropolitan area

21

025

Kentucky

Breathitt County

2100004

East Kentucky nonmetropolitan area

21

027

Kentucky

Breckinridge County

2100001

West Kentucky nonmetropolitan area

21

031

Kentucky

Butler County

14540

Bowling Green, KY

21

033

Kentucky

Caldwell County

2100001

West Kentucky nonmetropolitan area

21

035

Kentucky

Calloway County

2100001

West Kentucky nonmetropolitan area

21

039

Kentucky

Carlisle County

2100001

West Kentucky nonmetropolitan area

21

041

Kentucky

Carroll County

2100003

Central Kentucky nonmetropolitan area

21

043

Kentucky

Carter County

2100004

East Kentucky nonmetropolitan area

21

045

Kentucky

Casey County

2100002

South Central Kentucky nonmetropolitan area

21

051

Kentucky

Clay County

2100004

East Kentucky nonmetropolitan area

21

053

Kentucky

Clinton County

2100002

South Central Kentucky nonmetropolitan area

21

055

Kentucky

Crittenden County

2100001

West Kentucky nonmetropolitan area

21

057

Kentucky

Cumberland County

2100002

South Central Kentucky nonmetropolitan area

21

059

Kentucky

Daviess County

36980

Owensboro, KY

21

061

Kentucky

Edmonson County

14540

Bowling Green, KY

21

063

Kentucky

Elliott County

2100004

East Kentucky nonmetropolitan area

21

065

Kentucky

Estill County

2100003

Central Kentucky nonmetropolitan area

21

069

Kentucky

Fleming County

2100003

Central Kentucky nonmetropolitan area

21

071

Kentucky

Floyd County

2100004

East Kentucky nonmetropolitan area

21

073

Kentucky

Franklin County

2100003

Central Kentucky nonmetropolitan area

21

075

Kentucky

Fulton County

2100001

West Kentucky nonmetropolitan area

21

079

Kentucky

Garrard County

2100003

Central Kentucky nonmetropolitan area

21

083

Kentucky

Graves County

2100001

West Kentucky nonmetropolitan area

21

085

Kentucky

Grayson County

2100001

West Kentucky nonmetropolitan area

21

087

Kentucky

Green County

2100002

South Central Kentucky nonmetropolitan area

21

089

Kentucky

Greenup County

26580

Huntington-Ashland, WV-KY-OH

21

091

Kentucky

Hancock County

36980

Owensboro, KY

21

093

Kentucky

Hardin County

21060

Elizabethtown-Fort Knox, KY

21

095

Kentucky

Harlan County

2100004

East Kentucky nonmetropolitan area

21

097

Kentucky

Harrison County

2100003

Central Kentucky nonmetropolitan area

21

099

Kentucky

Hart County

2100002

South Central Kentucky nonmetropolitan area

21

105

Kentucky

Hickman County

2100001

West Kentucky nonmetropolitan area

21

107

Kentucky

Hopkins County

2100001

West Kentucky nonmetropolitan area

21

109

Kentucky

Jackson County

2100004

East Kentucky nonmetropolitan area

21

115

Kentucky

Johnson County

2100004

East Kentucky nonmetropolitan area

21

119

Kentucky

Knott County

2100004

East Kentucky nonmetropolitan area

21

121

Kentucky

Knox County

2100002

South Central Kentucky nonmetropolitan area

21

123

Kentucky

Larue County

21060

Elizabethtown-Fort Knox, KY

21

125

Kentucky

Laurel County

2100002

South Central Kentucky nonmetropolitan area

21

127

Kentucky

Lawrence County

2100004

East Kentucky nonmetropolitan area

21

129

Kentucky

Lee County

2100004

East Kentucky nonmetropolitan area

21

131

Kentucky

Leslie County

2100004

East Kentucky nonmetropolitan area

21

133

Kentucky

Letcher County

2100004

East Kentucky nonmetropolitan area

21

135

Kentucky

Lewis County

2100003

Central Kentucky nonmetropolitan area

21

137

Kentucky

Lincoln County

2100003

Central Kentucky nonmetropolitan area

21

139

Kentucky

Livingston County

2100001

West Kentucky nonmetropolitan area

21

141

Kentucky

Logan County

2100002

South Central Kentucky nonmetropolitan area

21

143

Kentucky

Lyon County

2100001

West Kentucky nonmetropolitan area

21

145

Kentucky

McCracken County

2100001

West Kentucky nonmetropolitan area

21

147

Kentucky

McCreary County

2100002

South Central Kentucky nonmetropolitan area

21

149

Kentucky

McLean County

36980

Owensboro, KY

21

151

Kentucky

Madison County

2100003

Central Kentucky nonmetropolitan area

21

153

Kentucky

Magoffin County

2100004

East Kentucky nonmetropolitan area

21

155

Kentucky

Marion County

2100002

South Central Kentucky nonmetropolitan area

21

157

Kentucky

Marshall County

2100001

West Kentucky nonmetropolitan area

21

159

Kentucky

Martin County

2100004

East Kentucky nonmetropolitan area

21

161

Kentucky

Mason County

2100003

Central Kentucky nonmetropolitan area

21

163

Kentucky

Meade County

21060

Elizabethtown-Fort Knox, KY

21

165

Kentucky

Menifee County

2100003

Central Kentucky nonmetropolitan area

21

167

Kentucky

Mercer County

2100003

Central Kentucky nonmetropolitan area

21

169

Kentucky

Metcalfe County

2100002

South Central Kentucky nonmetropolitan area

21

171

Kentucky

Monroe County

2100002

South Central Kentucky nonmetropolitan area

21

173

Kentucky

Montgomery County

2100003

Central Kentucky nonmetropolitan area

21

175

Kentucky

Morgan County

2100004

East Kentucky nonmetropolitan area

21

177

Kentucky

Muhlenberg County

2100001

West Kentucky nonmetropolitan area

21

179

Kentucky

Nelson County

2100003

Central Kentucky nonmetropolitan area

21

181

Kentucky

Nicholas County

2100003

Central Kentucky nonmetropolitan area

21

183

Kentucky

Ohio County

2100001

West Kentucky nonmetropolitan area

21

187

Kentucky

Owen County

2100003

Central Kentucky nonmetropolitan area

21

189

Kentucky

Owsley County

2100004

East Kentucky nonmetropolitan area

21

193

Kentucky

Perry County

2100004

East Kentucky nonmetropolitan area

21

195

Kentucky

Pike County

2100004

East Kentucky nonmetropolitan area

21

197

Kentucky

Powell County

2100003

Central Kentucky nonmetropolitan area

21

199

Kentucky

Pulaski County

2100002

South Central Kentucky nonmetropolitan area

21

201

Kentucky

Robertson County

2100003

Central Kentucky nonmetropolitan area

21

203

Kentucky

Rockcastle County

2100003

Central Kentucky nonmetropolitan area

21

205

Kentucky

Rowan County

2100003

Central Kentucky nonmetropolitan area

21

207

Kentucky

Russell County

2100002

South Central Kentucky nonmetropolitan area

21

213

Kentucky

Simpson County

2100002

South Central Kentucky nonmetropolitan area

21

217

Kentucky

Taylor County

2100002

South Central Kentucky nonmetropolitan area

21

219

Kentucky

Todd County

2100001

West Kentucky nonmetropolitan area

21

225

Kentucky

Union County

2100001

West Kentucky nonmetropolitan area

21

227

Kentucky

Warren County

14540

Bowling Green, KY

21

229

Kentucky

Washington County

2100003

Central Kentucky nonmetropolitan area

21

231

Kentucky

Wayne County

2100002

South Central Kentucky nonmetropolitan area

21

233

Kentucky

Webster County

2100001

West Kentucky nonmetropolitan area

21

235

Kentucky

Whitley County

2100002

South Central Kentucky nonmetropolitan area

21

237

Kentucky

Wolfe County

2100004

East Kentucky nonmetropolitan area

22

003

Louisiana

Allen Parish

2200002

Central Louisiana nonmetropolitan area

22

007

Louisiana

Assumption Parish

2200006

Southwest Louisiana nonmetropolitan area

22

009

Louisiana

Avoyelles Parish

2200002

Central Louisiana nonmetropolitan area

22

011

Louisiana

Beauregard Parish

2200002

Central Louisiana nonmetropolitan area

22

013

Louisiana

Bienville Parish

2200003

Northeast Louisiana nonmetropolitan area

22

015

Louisiana

Bossier Parish

43340

Shreveport-Bossier City, LA

22

017

Louisiana

Caddo Parish

43340

Shreveport-Bossier City, LA

22

021

Louisiana

Caldwell Parish

2200003

Northeast Louisiana nonmetropolitan area

22

025

Louisiana

Catahoula Parish

2200003

Northeast Louisiana nonmetropolitan area

22

027

Louisiana

Claiborne Parish

2200003

Northeast Louisiana nonmetropolitan area

22

029

Louisiana

Concordia Parish

2200003

Northeast Louisiana nonmetropolitan area

22

031

Louisiana

De Soto Parish

43340

Shreveport-Bossier City, LA

22

035

Louisiana

East Carroll Parish

2200003

Northeast Louisiana nonmetropolitan area

22

039

Louisiana

Evangeline Parish

2200002

Central Louisiana nonmetropolitan area

22

041

Louisiana

Franklin Parish

2200003

Northeast Louisiana nonmetropolitan area

22

049

Louisiana

Jackson Parish

2200003

Northeast Louisiana nonmetropolitan area

22

051

Louisiana

Jefferson Parish

35380

New Orleans-Metairie, LA

22

053

Louisiana

Jefferson Davis Parish

2200006

Southwest Louisiana nonmetropolitan area

22

059

Louisiana

LaSalle Parish

2200002

Central Louisiana nonmetropolitan area

22

061

Louisiana

Lincoln Parish

2200003

Northeast Louisiana nonmetropolitan area

22

065

Louisiana

Madison Parish

2200003

Northeast Louisiana nonmetropolitan area

22

067

Louisiana

Morehouse Parish

2200003

Northeast Louisiana nonmetropolitan area

22

069

Louisiana

Natchitoches Parish

2200002

Central Louisiana nonmetropolitan area

22

071

Louisiana

Orleans Parish

35380

New Orleans-Metairie, LA

22

073

Louisiana

Ouachita Parish

33740

Monroe, LA

22

075

Louisiana

Plaquemines Parish

35380

New Orleans-Metairie, LA

22

081

Louisiana

Red River Parish

2200002

Central Louisiana nonmetropolitan area

22

083

Louisiana

Richland Parish

2200003

Northeast Louisiana nonmetropolitan area

22

085

Louisiana

Sabine Parish

2200002

Central Louisiana nonmetropolitan area

22

087

Louisiana

St. Bernard Parish

35380

New Orleans-Metairie, LA

22

089

Louisiana

St. Charles Parish

35380

New Orleans-Metairie, LA

22

093

Louisiana

St. James Parish

35380

New Orleans-Metairie, LA

22

095

Louisiana

St. John the Baptist Parish

35380

New Orleans-Metairie, LA

22

097

Louisiana

St. Landry Parish

2200006

Southwest Louisiana nonmetropolitan area

22

101

Louisiana

St. Mary Parish

2200006

Southwest Louisiana nonmetropolitan area

22

103

Louisiana

St. Tammany Parish

35380

New Orleans-Metairie, LA

22

105

Louisiana

Tangipahoa Parish

25220

Hammond, LA

22

107

Louisiana

Tensas Parish

2200003

Northeast Louisiana nonmetropolitan area

22

111

Louisiana

Union Parish

33740

Monroe, LA

22

115

Louisiana

Vernon Parish

2200002

Central Louisiana nonmetropolitan area

22

117

Louisiana

Washington Parish

2200006

Southwest Louisiana nonmetropolitan area

22

119

Louisiana

Webster Parish

43340

Shreveport-Bossier City, LA

22

123

Louisiana

West Carroll Parish

2200003

Northeast Louisiana nonmetropolitan area

22

127

Louisiana

Winn Parish

2200002

Central Louisiana nonmetropolitan area

25

001

Massachusetts

Barnstable County

12700

Barnstable Town, MA

26

001

Michigan

Alcona County

2600002

Northeast Lower Peninsula of Michigan nonmetropolitan area

26

003

Michigan

Alger County

2600001

Upper Peninsula of Michigan nonmetropolitan area

26

005

Michigan

Allegan County

2600004

Balance of Lower Peninsula of Michigan nonmetropolitan area

26

007

Michigan

Alpena County

2600002

Northeast Lower Peninsula of Michigan nonmetropolitan area

26

009

Michigan

Antrim County

2600003

Northwest Lower Peninsula of Michigan nonmetropolitan area

26

011

Michigan

Arenac County

2600002

Northeast Lower Peninsula of Michigan nonmetropolitan area

26

013

Michigan

Baraga County

2600001

Upper Peninsula of Michigan nonmetropolitan area

26

017

Michigan

Bay County

13020

Bay City, MI

26

019

Michigan

Benzie County

2600003

Northwest Lower Peninsula of Michigan nonmetropolitan area

26

023

Michigan

Branch County

2600004

Balance of Lower Peninsula of Michigan nonmetropolitan area

26

025

Michigan

Calhoun County

12980

Battle Creek, MI

26

029

Michigan

Charlevoix County

2600003

Northwest Lower Peninsula of Michigan nonmetropolitan area

26

031

Michigan

Cheboygan County

2600002

Northeast Lower Peninsula of Michigan nonmetropolitan area

26

033

Michigan

Chippewa County

2600001

Upper Peninsula of Michigan nonmetropolitan area

26

035

Michigan

Clare County

2600002

Northeast Lower Peninsula of Michigan nonmetropolitan area

26

039

Michigan

Crawford County

2600002

Northeast Lower Peninsula of Michigan nonmetropolitan area

26

041

Michigan

Delta County

2600001

Upper Peninsula of Michigan nonmetropolitan area

26

043

Michigan

Dickinson County

2600001

Upper Peninsula of Michigan nonmetropolitan area

26

047

Michigan

Emmet County

2600003

Northwest Lower Peninsula of Michigan nonmetropolitan area

26

051

Michigan

Gladwin County

2600002

Northeast Lower Peninsula of Michigan nonmetropolitan area

26

053

Michigan

Gogebic County

2600001

Upper Peninsula of Michigan nonmetropolitan area

26

055

Michigan

Grand Traverse County

2600003

Northwest Lower Peninsula of Michigan nonmetropolitan area

26

057

Michigan

Gratiot County

2600004

Balance of Lower Peninsula of Michigan nonmetropolitan area

26

059

Michigan

Hillsdale County

2600004

Balance of Lower Peninsula of Michigan nonmetropolitan area

26

061

Michigan

Houghton County

2600001

Upper Peninsula of Michigan nonmetropolitan area

26

063

Michigan

Huron County

2600004

Balance of Lower Peninsula of Michigan nonmetropolitan area

26

067

Michigan

Ionia County

2600004

Balance of Lower Peninsula of Michigan nonmetropolitan area

26

069

Michigan

Iosco County

2600002

Northeast Lower Peninsula of Michigan nonmetropolitan area

26

071

Michigan

Iron County

2600001

Upper Peninsula of Michigan nonmetropolitan area

26

073

Michigan

Isabella County

2600004

Balance of Lower Peninsula of Michigan nonmetropolitan area

26

079

Michigan

Kalkaska County

2600003

Northwest Lower Peninsula of Michigan nonmetropolitan area

26

083

Michigan

Keweenaw County

2600001

Upper Peninsula of Michigan nonmetropolitan area

26

085

Michigan

Lake County

2600004

Balance of Lower Peninsula of Michigan nonmetropolitan area

26

089

Michigan

Leelanau County

2600003

Northwest Lower Peninsula of Michigan nonmetropolitan area

26

091

Michigan

Lenawee County

2600004

Balance of Lower Peninsula of Michigan nonmetropolitan area

26

095

Michigan

Luce County

2600001

Upper Peninsula of Michigan nonmetropolitan area

26

097

Michigan

Mackinac County

2600001

Upper Peninsula of Michigan nonmetropolitan area

26

101

Michigan

Manistee County

2600003

Northwest Lower Peninsula of Michigan nonmetropolitan area

26

103

Michigan

Marquette County

2600001

Upper Peninsula of Michigan nonmetropolitan area

26

105

Michigan

Mason County

2600004

Balance of Lower Peninsula of Michigan nonmetropolitan area

26

107

Michigan

Mecosta County

2600004

Balance of Lower Peninsula of Michigan nonmetropolitan area

26

109

Michigan

Menominee County

2600001

Upper Peninsula of Michigan nonmetropolitan area

26

113

Michigan

Missaukee County

2600003

Northwest Lower Peninsula of Michigan nonmetropolitan area

26

115

Michigan

Monroe County

33780

Monroe, MI

26

119

Michigan

Montmorency County

2600002

Northeast Lower Peninsula of Michigan nonmetropolitan area

26

123

Michigan

Newaygo County

2600004

Balance of Lower Peninsula of Michigan nonmetropolitan area

26

127

Michigan

Oceana County

2600004

Balance of Lower Peninsula of Michigan nonmetropolitan area

26

129

Michigan

Ogemaw County

2600002

Northeast Lower Peninsula of Michigan nonmetropolitan area

26

131

Michigan

Ontonagon County

2600001

Upper Peninsula of Michigan nonmetropolitan area

26

133

Michigan

Osceola County

2600004

Balance of Lower Peninsula of Michigan nonmetropolitan area

26

135

Michigan

Oscoda County

2600002

Northeast Lower Peninsula of Michigan nonmetropolitan area

26

137

Michigan

Otsego County

2600002

Northeast Lower Peninsula of Michigan nonmetropolitan area

26

141

Michigan

Presque Isle County

2600002

Northeast Lower Peninsula of Michigan nonmetropolitan area

26

143

Michigan

Roscommon County

2600002

Northeast Lower Peninsula of Michigan nonmetropolitan area

26

145

Michigan

Saginaw County

40980

Saginaw, MI

26

149

Michigan

St. Joseph County

2600004

Balance of Lower Peninsula of Michigan nonmetropolitan area

26

151

Michigan

Sanilac County

2600004

Balance of Lower Peninsula of Michigan nonmetropolitan area

26

153

Michigan

Schoolcraft County

2600001

Upper Peninsula of Michigan nonmetropolitan area

26

155

Michigan

Shiawassee County

2600004

Balance of Lower Peninsula of Michigan nonmetropolitan area

26

157

Michigan

Tuscola County

2600004

Balance of Lower Peninsula of Michigan nonmetropolitan area

26

165

Michigan

Wexford County

2600003

Northwest Lower Peninsula of Michigan nonmetropolitan area

28

001

Mississippi

Adams County

2800004

Southwest Mississippi nonmetropolitan area

28

005

Mississippi

Amite County

2800004

Southwest Mississippi nonmetropolitan area

28

011

Mississippi

Bolivar County

2800002

Northwest Mississippi nonmetropolitan area

28

015

Mississippi

Carroll County

2800002

Northwest Mississippi nonmetropolitan area

28

021

Mississippi

Claiborne County

2800004

Southwest Mississippi nonmetropolitan area

28

027

Mississippi

Coahoma County

2800002

Northwest Mississippi nonmetropolitan area

28

037

Mississippi

Franklin County

2800004

Southwest Mississippi nonmetropolitan area

28

043

Mississippi

Grenada County

2800002

Northwest Mississippi nonmetropolitan area

28

051

Mississippi

Holmes County

2800002

Northwest Mississippi nonmetropolitan area

28

053

Mississippi

Humphreys County

2800002

Northwest Mississippi nonmetropolitan area

28

055

Mississippi

Issaquena County

2800002

Northwest Mississippi nonmetropolitan area

28

063

Mississippi

Jefferson County

2800004

Southwest Mississippi nonmetropolitan area

28

077

Mississippi

Lawrence County

2800004

Southwest Mississippi nonmetropolitan area

28

083

Mississippi

Leflore County

2800002

Northwest Mississippi nonmetropolitan area

28

085

Mississippi

Lincoln County

2800004

Southwest Mississippi nonmetropolitan area

28

097

Mississippi

Montgomery County

2800002

Northwest Mississippi nonmetropolitan area

28

107

Mississippi

Panola County

2800002

Northwest Mississippi nonmetropolitan area

28

113

Mississippi

Pike County

2800004

Southwest Mississippi nonmetropolitan area

28

119

Mississippi

Quitman County

2800002

Northwest Mississippi nonmetropolitan area

28

125

Mississippi

Sharkey County

2800002

Northwest Mississippi nonmetropolitan area

28

133

Mississippi

Sunflower County

2800002

Northwest Mississippi nonmetropolitan area

28

135

Mississippi

Tallahatchie County

2800002

Northwest Mississippi nonmetropolitan area

28

147

Mississippi

Walthall County

2800004

Southwest Mississippi nonmetropolitan area

28

149

Mississippi

Warren County

2800004

Southwest Mississippi nonmetropolitan area

28

151

Mississippi

Washington County

2800002

Northwest Mississippi nonmetropolitan area

28

157

Mississippi

Wilkinson County

2800004

Southwest Mississippi nonmetropolitan area

28

161

Mississippi

Yalobusha County

2800002

Northwest Mississippi nonmetropolitan area

29

009

Missouri

Barry County

2900004

Southwest Missouri nonmetropolitan area

29

011

Missouri

Barton County

2900004

Southwest Missouri nonmetropolitan area

29

039

Missouri

Cedar County

2900004

Southwest Missouri nonmetropolitan area

29

057

Missouri

Dade County

2900004

Southwest Missouri nonmetropolitan area

29

109

Missouri

Lawrence County

2900004

Southwest Missouri nonmetropolitan area

29

209

Missouri

Stone County

2900004

Southwest Missouri nonmetropolitan area

29

213

Missouri

Taney County

2900004

Southwest Missouri nonmetropolitan area

29

217

Missouri

Vernon County

2900004

Southwest Missouri nonmetropolitan area

32

001

Nevada

Churchill County

3200006

Nevada nonmetropolitan area

32

003

Nevada

Clark County

29820

Las Vegas-Henderson-Paradise, NV

32

005

Nevada

Douglas County

3200006

Nevada nonmetropolitan area

32

007

Nevada

Elko County

3200006

Nevada nonmetropolitan area

32

009

Nevada

Esmeralda County

3200006

Nevada nonmetropolitan area

32

011

Nevada

Eureka County

3200006

Nevada nonmetropolitan area

32

013

Nevada

Humboldt County

3200006

Nevada nonmetropolitan area

32

015

Nevada

Lander County

3200006

Nevada nonmetropolitan area

32

017

Nevada

Lincoln County

3200006

Nevada nonmetropolitan area

32

019

Nevada

Lyon County

3200006

Nevada nonmetropolitan area

32

021

Nevada

Mineral County

3200006

Nevada nonmetropolitan area

32

023

Nevada

Nye County

3200006

Nevada nonmetropolitan area

32

027

Nevada

Pershing County

3200006

Nevada nonmetropolitan area

32

033

Nevada

White Pine County

3200006

Nevada nonmetropolitan area

32

510

Nevada

Carson City

16180

Carson City, NV

34

001

New Jersey

Atlantic County

12100

Atlantic City-Hammonton, NJ

35

003

New Mexico

Catron County

3500006

Northern New Mexico nonmetropolitan area

35

005

New Mexico

Chaves County

3500007

Eastern New Mexico nonmetropolitan area

35

006

New Mexico

Cibola County

3500006

Northern New Mexico nonmetropolitan area

35

007

New Mexico

Colfax County

3500006

Northern New Mexico nonmetropolitan area

35

009

New Mexico

Curry County

3500007

Eastern New Mexico nonmetropolitan area

35

011

New Mexico

De Baca County

3500007

Eastern New Mexico nonmetropolitan area

35

015

New Mexico

Eddy County

3500007

Eastern New Mexico nonmetropolitan area

35

017

New Mexico

Grant County

3500007

Eastern New Mexico nonmetropolitan area

35

019

New Mexico

Guadalupe County

3500007

Eastern New Mexico nonmetropolitan area

35

021

New Mexico

Harding County

3500007

Eastern New Mexico nonmetropolitan area

35

023

New Mexico

Hidalgo County

3500007

Eastern New Mexico nonmetropolitan area

35

025

New Mexico

Lea County

3500007

Eastern New Mexico nonmetropolitan area

35

027

New Mexico

Lincoln County

3500007

Eastern New Mexico nonmetropolitan area

35

028

New Mexico

Los Alamos County

3500006

Northern New Mexico nonmetropolitan area

35

029

New Mexico

Luna County

3500007

Eastern New Mexico nonmetropolitan area

35

031

New Mexico

McKinley County

3500006

Northern New Mexico nonmetropolitan area

35

033

New Mexico

Mora County

3500006

Northern New Mexico nonmetropolitan area

35

035

New Mexico

Otero County

3500007

Eastern New Mexico nonmetropolitan area

35

037

New Mexico

Quay County

3500007

Eastern New Mexico nonmetropolitan area

35

039

New Mexico

Rio Arriba County

3500006

Northern New Mexico nonmetropolitan area

35

041

New Mexico

Roosevelt County

3500007

Eastern New Mexico nonmetropolitan area

35

045

New Mexico

San Juan County

22140

Farmington, NM

35

047

New Mexico

San Miguel County

3500006

Northern New Mexico nonmetropolitan area

35

051

New Mexico

Sierra County

3500007

Eastern New Mexico nonmetropolitan area

35

053

New Mexico

Socorro County

3500007

Eastern New Mexico nonmetropolitan area

35

055

New Mexico

Taos County

3500006

Northern New Mexico nonmetropolitan area

35

059

New Mexico

Union County

3500007

Eastern New Mexico nonmetropolitan area

36

003

New York

Allegany County

3600004

Southwest New York nonmetropolitan area

36

007

New York

Broome County

13780

Binghamton, NY

36

009

New York

Cattaraugus County

3600004

Southwest New York nonmetropolitan area

36

013

New York

Chautauqua County

3600004

Southwest New York nonmetropolitan area

36

015

New York

Chemung County

21300

Elmira, NY

36

029

New York

Erie County

15380

Buffalo-Cheektowaga-Niagara Falls, NY

36

037

New York

Genesee County

3600004

Southwest New York nonmetropolitan area

36

063

New York

Niagara County

15380

Buffalo-Cheektowaga-Niagara Falls, NY

36

097

New York

Schuyler County

3600004

Southwest New York nonmetropolitan area

36

099

New York

Seneca County

3600004

Southwest New York nonmetropolitan area

36

101

New York

Steuben County

3600004

Southwest New York nonmetropolitan area

36

107

New York

Tioga County

13780

Binghamton, NY

36

121

New York

Wyoming County

3600004

Southwest New York nonmetropolitan area

37

065

North Carolina

Edgecombe County

40580

Rocky Mount, NC

37

081

North Carolina

Guilford County

24660

Greensboro-High Point, NC

37

127

North Carolina

Nash County

40580

Rocky Mount, NC

37

151

North Carolina

Randolph County

24660

Greensboro-High Point, NC

37

157

North Carolina

Rockingham County

24660

Greensboro-High Point, NC

39

001

Ohio

Adams County

3900004

Southern Ohio nonmetropolitan area

39

003

Ohio

Allen County

30620

Lima, OH

39

005

Ohio

Ashland County

3900002

North Northeastern Ohio nonmetropolitan area (noncontiguous)

39

007

Ohio

Ashtabula County

3900002

North Northeastern Ohio nonmetropolitan area (noncontiguous)

39

009

Ohio

Athens County

3900004

Southern Ohio nonmetropolitan area

39

013

Ohio

Belmont County

48540

Wheeling, WV-OH

39

019

Ohio

Carroll County

15940

Canton-Massillon, OH

39

027

Ohio

Clinton County

3900004

Southern Ohio nonmetropolitan area

39

029

Ohio

Columbiana County

3900002

North Northeastern Ohio nonmetropolitan area (noncontiguous)

39

031

Ohio

Coshocton County

3900003

Eastern Ohio nonmetropolitan area

39

033

Ohio

Crawford County

3900002

North Northeastern Ohio nonmetropolitan area (noncontiguous)

39

043

Ohio

Erie County

3900002

North Northeastern Ohio nonmetropolitan area (noncontiguous)

39

047

Ohio

Fayette County

3900004

Southern Ohio nonmetropolitan area

39

051

Ohio

Fulton County

45780

Toledo, OH

39

053

Ohio

Gallia County

3900004

Southern Ohio nonmetropolitan area

39

059

Ohio

Guernsey County

3900003

Eastern Ohio nonmetropolitan area

39

067

Ohio

Harrison County

3900003

Eastern Ohio nonmetropolitan area

39

071

Ohio

Highland County

3900004

Southern Ohio nonmetropolitan area

39

075

Ohio

Holmes County

3900002

North Northeastern Ohio nonmetropolitan area (noncontiguous)

39

077

Ohio

Huron County

3900002

North Northeastern Ohio nonmetropolitan area (noncontiguous)

39

079

Ohio

Jackson County

3900004

Southern Ohio nonmetropolitan area

39

081

Ohio

Jefferson County

48260

Weirton-Steubenville, WV-OH

39

083

Ohio

Knox County

3900002

North Northeastern Ohio nonmetropolitan area (noncontiguous)

39

087

Ohio

Lawrence County

26580

Huntington-Ashland, WV-KY-OH

39

095

Ohio

Lucas County

45780

Toledo, OH

39

099

Ohio

Mahoning County

49660

Youngstown-Warren-Boardman, OH-PA

39

101

Ohio

Marion County

3900002

North Northeastern Ohio nonmetropolitan area (noncontiguous)

39

105

Ohio

Meigs County

3900004

Southern Ohio nonmetropolitan area

39

111

Ohio

Monroe County

3900003

Eastern Ohio nonmetropolitan area

39

115

Ohio

Morgan County

3900003

Eastern Ohio nonmetropolitan area

39

119

Ohio

Muskingum County

3900003

Eastern Ohio nonmetropolitan area

39

121

Ohio

Noble County

3900003

Eastern Ohio nonmetropolitan area

39

123

Ohio

Ottawa County

3900002

North Northeastern Ohio nonmetropolitan area (noncontiguous)

39

131

Ohio

Pike County

3900004

Southern Ohio nonmetropolitan area

39

133

Ohio

Portage County

10420

Akron, OH

39

139

Ohio

Richland County

31900

Mansfield, OH

39

141

Ohio

Ross County

3900004

Southern Ohio nonmetropolitan area

39

143

Ohio

Sandusky County

3900002

North Northeastern Ohio nonmetropolitan area (noncontiguous)

39

145

Ohio

Scioto County

3900004

Southern Ohio nonmetropolitan area

39

147

Ohio

Seneca County

3900002

North Northeastern Ohio nonmetropolitan area (noncontiguous)

39

151

Ohio

Stark County

15940

Canton-Massillon, OH

39

153

Ohio

Summit County

10420

Akron, OH

39

155

Ohio

Trumbull County

49660

Youngstown-Warren-Boardman, OH-PA

39

157

Ohio

Tuscarawas County

3900003

Eastern Ohio nonmetropolitan area

39

163

Ohio

Vinton County

3900004

Southern Ohio nonmetropolitan area

39

167

Ohio

Washington County

3900003

Eastern Ohio nonmetropolitan area

39

169

Ohio

Wayne County

3900002

North Northeastern Ohio nonmetropolitan area (noncontiguous)

39

173

Ohio

Wood County

45780

Toledo, OH

39

175

Ohio

Wyandot County

3900002

North Northeastern Ohio nonmetropolitan area (noncontiguous)

40

005

Oklahoma

Atoka County

4000004

Southeast Oklahoma nonmetropolitan area

40

013

Oklahoma

Bryan County

4000004

Southeast Oklahoma nonmetropolitan area

40

019

Oklahoma

Carter County

4000004

Southeast Oklahoma nonmetropolitan area

40

023

Oklahoma

Choctaw County

4000004

Southeast Oklahoma nonmetropolitan area

40

029

Oklahoma

Coal County

4000004

Southeast Oklahoma nonmetropolitan area

40

031

Oklahoma

Comanche County

30020

Lawton, OK

40

033

Oklahoma

Cotton County

30020

Lawton, OK

40

049

Oklahoma

Garvin County

4000004

Southeast Oklahoma nonmetropolitan area

40

061

Oklahoma

Haskell County

4000004

Southeast Oklahoma nonmetropolitan area

40

063

Oklahoma

Hughes County

4000004

Southeast Oklahoma nonmetropolitan area

40

069

Oklahoma

Johnston County

4000004

Southeast Oklahoma nonmetropolitan area

40

077

Oklahoma

Latimer County

4000004

Southeast Oklahoma nonmetropolitan area

40

085

Oklahoma

Love County

4000004

Southeast Oklahoma nonmetropolitan area

40

089

Oklahoma

McCurtain County

4000004

Southeast Oklahoma nonmetropolitan area

40

095

Oklahoma

Marshall County

4000004

Southeast Oklahoma nonmetropolitan area

40

099

Oklahoma

Murray County

4000004

Southeast Oklahoma nonmetropolitan area

40

121

Oklahoma

Pittsburg County

4000004

Southeast Oklahoma nonmetropolitan area

40

123

Oklahoma

Pontotoc County

4000004

Southeast Oklahoma nonmetropolitan area

40

125

Oklahoma

Pottawatomie County

4000004

Southeast Oklahoma nonmetropolitan area

40

127

Oklahoma

Pushmataha County

4000004

Southeast Oklahoma nonmetropolitan area

40

133

Oklahoma

Seminole County

4000004

Southeast Oklahoma nonmetropolitan area

41

029

Oregon

Jackson County

32780

Medford, OR

42

009

Pennsylvania

Bedford County

4200003

Southern Pennsylvania nonmetropolitan area

42

015

Pennsylvania

Bradford County

4200002

Northern Pennsylvania nonmetropolitan area

42

021

Pennsylvania

Cambria County

27780

Johnstown, PA

42

023

Pennsylvania

Cameron County

4200002

Northern Pennsylvania nonmetropolitan area

42

031

Pennsylvania

Clarion County

4200001

Western Pennsylvania nonmetropolitan area

42

033

Pennsylvania

Clearfield County

4200002

Northern Pennsylvania nonmetropolitan area

42

035

Pennsylvania

Clinton County

4200002

Northern Pennsylvania nonmetropolitan area

42

039

Pennsylvania

Crawford County

4200001

Western Pennsylvania nonmetropolitan area

42

047

Pennsylvania

Elk County

4200002

Northern Pennsylvania nonmetropolitan area

42

049

Pennsylvania

Erie County

21500

Erie, PA

42

053

Pennsylvania

Forest County

4200001

Western Pennsylvania nonmetropolitan area

42

057

Pennsylvania

Fulton County

4200003

Southern Pennsylvania nonmetropolitan area

42

059

Pennsylvania

Greene County

4200001

Western Pennsylvania nonmetropolitan area

42

061

Pennsylvania

Huntingdon County

4200003

Southern Pennsylvania nonmetropolitan area

42

063

Pennsylvania

Indiana County

4200001

Western Pennsylvania nonmetropolitan area

42

065

Pennsylvania

Jefferson County

4200002

Northern Pennsylvania nonmetropolitan area

42

067

Pennsylvania

Juniata County

4200003

Southern Pennsylvania nonmetropolitan area

42

069

Pennsylvania

Lackawanna County

42540

Scranton--Wilkes-Barre--Hazleton, PA

42

073

Pennsylvania

Lawrence County

4200001

Western Pennsylvania nonmetropolitan area

42

079

Pennsylvania

Luzerne County

42540

Scranton--Wilkes-Barre--Hazleton, PA

42

083

Pennsylvania

McKean County

4200002

Northern Pennsylvania nonmetropolitan area

42

085

Pennsylvania

Mercer County

49660

Youngstown-Warren-Boardman, OH-PA

42

087

Pennsylvania

Mifflin County

4200003

Southern Pennsylvania nonmetropolitan area

42

097

Pennsylvania

Northumberland County

4200003

Southern Pennsylvania nonmetropolitan area

42

105

Pennsylvania

Potter County

4200002

Northern Pennsylvania nonmetropolitan area

42

107

Pennsylvania

Schuylkill County

4200003

Southern Pennsylvania nonmetropolitan area

42

109

Pennsylvania

Snyder County

4200003

Southern Pennsylvania nonmetropolitan area

42

111

Pennsylvania

Somerset County

4200003

Southern Pennsylvania nonmetropolitan area

42

113

Pennsylvania

Sullivan County

4200002

Northern Pennsylvania nonmetropolitan area

42

115

Pennsylvania

Susquehanna County

4200002

Northern Pennsylvania nonmetropolitan area

42

117

Pennsylvania

Tioga County

4200002

Northern Pennsylvania nonmetropolitan area

42

119

Pennsylvania

Union County

4200003

Southern Pennsylvania nonmetropolitan area

42

121

Pennsylvania

Venango County

4200001

Western Pennsylvania nonmetropolitan area

42

123

Pennsylvania

Warren County

4200001

Western Pennsylvania nonmetropolitan area

42

127

Pennsylvania

Wayne County

4200002

Northern Pennsylvania nonmetropolitan area

42

131

Pennsylvania

Wyoming County

42540

Scranton--Wilkes-Barre--Hazleton, PA

47

025

Tennessee

Claiborne County

4700003

North Central Tennessee nonmetropolitan area

47

027

Tennessee

Clay County

4700003

North Central Tennessee nonmetropolitan area

47

035

Tennessee

Cumberland County

4700003

North Central Tennessee nonmetropolitan area

47

041

Tennessee

DeKalb County

4700003

North Central Tennessee nonmetropolitan area

47

049

Tennessee

Fentress County

4700003

North Central Tennessee nonmetropolitan area

47

067

Tennessee

Hancock County

4700003

North Central Tennessee nonmetropolitan area

47

087

Tennessee

Jackson County

4700003

North Central Tennessee nonmetropolitan area

47

133

Tennessee

Overton County

4700003

North Central Tennessee nonmetropolitan area

47

137

Tennessee

Pickett County

4700003

North Central Tennessee nonmetropolitan area

47

141

Tennessee

Putnam County

4700003

North Central Tennessee nonmetropolitan area

47

151

Tennessee

Scott County

4700003

North Central Tennessee nonmetropolitan area

47

177

Tennessee

Warren County

4700003

North Central Tennessee nonmetropolitan area

47

185

Tennessee

White County

4700003

North Central Tennessee nonmetropolitan area

48

001

Texas

Anderson County

4800002

North Texas Region of Texas nonmetropolitan area

48

005

Texas

Angelina County

4800003

Big Thicket Region of Texas nonmetropolitan area

48

007

Texas

Aransas County

18580

Corpus Christi, TX

48

009

Texas

Archer County

48660

Wichita Falls, TX

48

013

Texas

Atascosa County

41700

San Antonio-New Braunfels, TX

48

015

Texas

Austin County

26420

Houston-The Woodlands-Sugar Land, TX

48

019

Texas

Bandera County

41700

San Antonio-New Braunfels, TX

48

025

Texas

Bee County

4800006

Coastal Plains Region of Texas nonmetropolitan area

48

029

Texas

Bexar County

41700

San Antonio-New Braunfels, TX

48

031

Texas

Blanco County

4800004

Hill Country Region of Texas nonmetropolitan area

48

035

Texas

Bosque County

4800004

Hill Country Region of Texas nonmetropolitan area

48

037

Texas

Bowie County

45500

Texarkana, TX-AR

48

039

Texas

Brazoria County

26420

Houston-The Woodlands-Sugar Land, TX

48

047

Texas

Brooks County

4800006

Coastal Plains Region of Texas nonmetropolitan area

48

049

Texas

Brown County

4800004

Hill Country Region of Texas nonmetropolitan area

48

053

Texas

Burnet County

4800004

Hill Country Region of Texas nonmetropolitan area

48

057

Texas

Calhoun County

4800006

Coastal Plains Region of Texas nonmetropolitan area

48

063

Texas

Camp County

4800002

North Texas Region of Texas nonmetropolitan area

48

067

Texas

Cass County

4800002

North Texas Region of Texas nonmetropolitan area

48

071

Texas

Chambers County

26420

Houston-The Woodlands-Sugar Land, TX

48

073

Texas

Cherokee County

4800002

North Texas Region of Texas nonmetropolitan area

48

077

Texas

Clay County

48660

Wichita Falls, TX

48

081

Texas

Coke County

4800004

Hill Country Region of Texas nonmetropolitan area

48

083

Texas

Coleman County

4800004

Hill Country Region of Texas nonmetropolitan area

48

085

Texas

Collin County

19100

Dallas-Fort Worth-Arlington, TX

48

089

Texas

Colorado County

4800006

Coastal Plains Region of Texas nonmetropolitan area

48

091

Texas

Comal County

41700

San Antonio-New Braunfels, TX

48

093

Texas

Comanche County

4800002

North Texas Region of Texas nonmetropolitan area

48

095

Texas

Concho County

4800004

Hill Country Region of Texas nonmetropolitan area

48

097

Texas

Cooke County

4800002

North Texas Region of Texas nonmetropolitan area

48

113

Texas

Dallas County

19100

Dallas-Fort Worth-Arlington, TX

48

119

Texas

Delta County

4800002

North Texas Region of Texas nonmetropolitan area

48

121

Texas

Denton County

19100

Dallas-Fort Worth-Arlington, TX

48

123

Texas

DeWitt County

4800006

Coastal Plains Region of Texas nonmetropolitan area

48

127

Texas

Dimmit County

4800005

Border Region of Texas nonmetropolitan area

48

131

Texas

Duval County

4800006

Coastal Plains Region of Texas nonmetropolitan area

48

133

Texas

Eastland County

4800002

North Texas Region of Texas nonmetropolitan area

48

137

Texas

Edwards County

4800005

Border Region of Texas nonmetropolitan area

48

139

Texas

Ellis County

19100

Dallas-Fort Worth-Arlington, TX

48

141

Texas

El Paso County

21340

El Paso, TX

48

143

Texas

Erath County

4800002

North Texas Region of Texas nonmetropolitan area

48

145

Texas

Falls County

47380

Waco, TX

48

147

Texas

Fannin County

4800002

North Texas Region of Texas nonmetropolitan area

48

149

Texas

Fayette County

4800004

Hill Country Region of Texas nonmetropolitan area

48

157

Texas

Fort Bend County

26420

Houston-The Woodlands-Sugar Land, TX

48

159

Texas

Franklin County

4800002

North Texas Region of Texas nonmetropolitan area

48

161

Texas

Freestone County

4800004

Hill Country Region of Texas nonmetropolitan area

48

163

Texas

Frio County

4800004

Hill Country Region of Texas nonmetropolitan area

48

167

Texas

Galveston County

26420

Houston-The Woodlands-Sugar Land, TX

48

171

Texas

Gillespie County

4800004

Hill Country Region of Texas nonmetropolitan area

48

175

Texas

Goliad County

47020

Victoria, TX

48

177

Texas

Gonzales County

4800006

Coastal Plains Region of Texas nonmetropolitan area

48

181

Texas

Grayson County

43300

Sherman-Denison, TX

48

183

Texas

Gregg County

30980

Longview, TX

48

185

Texas

Grimes County

4800004

Hill Country Region of Texas nonmetropolitan area

48

187

Texas

Guadalupe County

41700

San Antonio-New Braunfels, TX

48

193

Texas

Hamilton County

4800004

Hill Country Region of Texas nonmetropolitan area

48

199

Texas

Hardin County

13140

Beaumont-Port Arthur, TX

48

201

Texas

Harris County

26420

Houston-The Woodlands-Sugar Land, TX

48

203

Texas

Harrison County

4800002

North Texas Region of Texas nonmetropolitan area

48

213

Texas

Henderson County

4800002

North Texas Region of Texas nonmetropolitan area

48

215

Texas

Hidalgo County

32580

McAllen-Edinburg-Mission, TX

48

217

Texas

Hill County

4800004

Hill Country Region of Texas nonmetropolitan area

48

221

Texas

Hood County

19100

Dallas-Fort Worth-Arlington, TX

48

223

Texas

Hopkins County

4800002

North Texas Region of Texas nonmetropolitan area

48

225

Texas

Houston County

4800003

Big Thicket Region of Texas nonmetropolitan area

48

229

Texas

Hudspeth County

21340

El Paso, TX

48

231

Texas

Hunt County

19100

Dallas-Fort Worth-Arlington, TX

48

237

Texas

Jack County

4800002

North Texas Region of Texas nonmetropolitan area

48

239

Texas

Jackson County

4800006

Coastal Plains Region of Texas nonmetropolitan area

48

241

Texas

Jasper County

4800003

Big Thicket Region of Texas nonmetropolitan area

48

245

Texas

Jefferson County

13140

Beaumont-Port Arthur, TX

48

247

Texas

Jim Hogg County

4800006

Coastal Plains Region of Texas nonmetropolitan area

48

249

Texas

Jim Wells County

4800006

Coastal Plains Region of Texas nonmetropolitan area

48

251

Texas

Johnson County

19100

Dallas-Fort Worth-Arlington, TX

48

255

Texas

Karnes County

4800006

Coastal Plains Region of Texas nonmetropolitan area

48

257

Texas

Kaufman County

19100

Dallas-Fort Worth-Arlington, TX

48

259

Texas

Kendall County

41700

San Antonio-New Braunfels, TX

48

261

Texas

Kenedy County

4800006

Coastal Plains Region of Texas nonmetropolitan area

48

265

Texas

Kerr County

4800004

Hill Country Region of Texas nonmetropolitan area

48

267

Texas

Kimble County

4800004

Hill Country Region of Texas nonmetropolitan area

48

271

Texas

Kinney County

4800005

Border Region of Texas nonmetropolitan area

48

273

Texas

Kleberg County

4800006

Coastal Plains Region of Texas nonmetropolitan area

48

277

Texas

Lamar County

4800002

North Texas Region of Texas nonmetropolitan area

48

283

Texas

La Salle County

4800005

Border Region of Texas nonmetropolitan area

48

285

Texas

Lavaca County

4800006

Coastal Plains Region of Texas nonmetropolitan area

48

287

Texas

Lee County

4800004

Hill Country Region of Texas nonmetropolitan area

48

289

Texas

Leon County

4800004

Hill Country Region of Texas nonmetropolitan area

48

291

Texas

Liberty County

26420

Houston-The Woodlands-Sugar Land, TX

48

293

Texas

Limestone County

4800004

Hill Country Region of Texas nonmetropolitan area

48

297

Texas

Live Oak County

4800006

Coastal Plains Region of Texas nonmetropolitan area

48

299

Texas

Llano County

4800004

Hill Country Region of Texas nonmetropolitan area

48

307

Texas

McCulloch County

4800004

Hill Country Region of Texas nonmetropolitan area

48

309

Texas

McLennan County

47380

Waco, TX

48

311

Texas

McMullen County

4800006

Coastal Plains Region of Texas nonmetropolitan area

48

313

Texas

Madison County

4800004

Hill Country Region of Texas nonmetropolitan area

48

315

Texas

Marion County

4800002

North Texas Region of Texas nonmetropolitan area

48

319

Texas

Mason County

4800004

Hill Country Region of Texas nonmetropolitan area

48

321

Texas

Matagorda County

4800006

Coastal Plains Region of Texas nonmetropolitan area

48

323

Texas

Maverick County

4800005

Border Region of Texas nonmetropolitan area

48

325

Texas

Medina County

41700

San Antonio-New Braunfels, TX

48

327

Texas

Menard County

4800004

Hill Country Region of Texas nonmetropolitan area

48

331

Texas

Milam County

4800004

Hill Country Region of Texas nonmetropolitan area

48

333

Texas

Mills County

4800004

Hill Country Region of Texas nonmetropolitan area

48

337

Texas

Montague County

4800002

North Texas Region of Texas nonmetropolitan area

48

339

Texas

Montgomery County

26420

Houston-The Woodlands-Sugar Land, TX

48

343

Texas

Morris County

4800002

North Texas Region of Texas nonmetropolitan area

48

347

Texas

Nacogdoches County

4800003

Big Thicket Region of Texas nonmetropolitan area

48

349

Texas

Navarro County

4800002

North Texas Region of Texas nonmetropolitan area

48

351

Texas

Newton County

13140

Beaumont-Port Arthur, TX

48

355

Texas

Nueces County

18580

Corpus Christi, TX

48

361

Texas

Orange County

13140

Beaumont-Port Arthur, TX

48

363

Texas

Palo Pinto County

4800002

North Texas Region of Texas nonmetropolitan area

48

365

Texas

Panola County

4800002

North Texas Region of Texas nonmetropolitan area

48

367

Texas

Parker County

19100

Dallas-Fort Worth-Arlington, TX

48

373

Texas

Polk County

4800003

Big Thicket Region of Texas nonmetropolitan area

48

379

Texas

Rains County

4800002

North Texas Region of Texas nonmetropolitan area

48

385

Texas

Real County

4800005

Border Region of Texas nonmetropolitan area

48

387

Texas

Red River County

4800002

North Texas Region of Texas nonmetropolitan area

48

391

Texas

Refugio County

4800006

Coastal Plains Region of Texas nonmetropolitan area

48

397

Texas

Rockwall County

19100

Dallas-Fort Worth-Arlington, TX

48

399

Texas

Runnels County

4800004

Hill Country Region of Texas nonmetropolitan area

48

401

Texas

Rusk County

30980

Longview, TX

48

403

Texas

Sabine County

4800003

Big Thicket Region of Texas nonmetropolitan area

48

405

Texas

San Augustine County

4800003

Big Thicket Region of Texas nonmetropolitan area

48

407

Texas

San Jacinto County

4800003

Big Thicket Region of Texas nonmetropolitan area

48

409

Texas

San Patricio County

18580

Corpus Christi, TX

48

411

Texas

San Saba County

4800004

Hill Country Region of Texas nonmetropolitan area

48

413

Texas

Schleicher County

4800004

Hill Country Region of Texas nonmetropolitan area

48

419

Texas

Shelby County

4800003

Big Thicket Region of Texas nonmetropolitan area

48

423

Texas

Smith County

46340

Tyler, TX

48

425

Texas

Somervell County

19100

Dallas-Fort Worth-Arlington, TX

48

427

Texas

Starr County

4800006

Coastal Plains Region of Texas nonmetropolitan area

48

429

Texas

Stephens County

4800002

North Texas Region of Texas nonmetropolitan area

48

431

Texas

Sterling County

4800004

Hill Country Region of Texas nonmetropolitan area

48

435

Texas

Sutton County

4800004

Hill Country Region of Texas nonmetropolitan area

48

439

Texas

Tarrant County

19100

Dallas-Fort Worth-Arlington, TX

48

449

Texas

Titus County

4800002

North Texas Region of Texas nonmetropolitan area

48

455

Texas

Trinity County

4800003

Big Thicket Region of Texas nonmetropolitan area

48

457

Texas

Tyler County

4800003

Big Thicket Region of Texas nonmetropolitan area

48

459

Texas

Upshur County

30980

Longview, TX

48

463

Texas

Uvalde County

4800005

Border Region of Texas nonmetropolitan area

48

465

Texas

Val Verde County

4800005

Border Region of Texas nonmetropolitan area

48

467

Texas

Van Zandt County

4800002

North Texas Region of Texas nonmetropolitan area

48

469

Texas

Victoria County

47020

Victoria, TX

48

471

Texas

Walker County

4800004

Hill Country Region of Texas nonmetropolitan area

48

473

Texas

Waller County

26420

Houston-The Woodlands-Sugar Land, TX

48

477

Texas

Washington County

4800004

Hill Country Region of Texas nonmetropolitan area

48

479

Texas

Webb County

29700

Laredo, TX

48

481

Texas

Wharton County

4800006

Coastal Plains Region of Texas nonmetropolitan area

48

485

Texas

Wichita County

48660

Wichita Falls, TX

48

489

Texas

Willacy County

4800006

Coastal Plains Region of Texas nonmetropolitan area

48

493

Texas

Wilson County

41700

San Antonio-New Braunfels, TX

48

497

Texas

Wise County

19100

Dallas-Fort Worth-Arlington, TX

48

499

Texas

Wood County

4800002

North Texas Region of Texas nonmetropolitan area

48

503

Texas

Young County

4800002

North Texas Region of Texas nonmetropolitan area

48

505

Texas

Zapata County

4800006

Coastal Plains Region of Texas nonmetropolitan area

48

507

Texas

Zavala County

4800005

Border Region of Texas nonmetropolitan area

51

021

Virginia

Bland County

5100001

Southwest Virginia nonmetropolitan area

51

027

Virginia

Buchanan County

5100001

Southwest Virginia nonmetropolitan area

51

035

Virginia

Carroll County

5100001

Southwest Virginia nonmetropolitan area

51

051

Virginia

Dickenson County

5100001

Southwest Virginia nonmetropolitan area

51

077

Virginia

Grayson County

5100001

Southwest Virginia nonmetropolitan area

51

089

Virginia

Henry County

5100001

Southwest Virginia nonmetropolitan area

51

105

Virginia

Lee County

5100001

Southwest Virginia nonmetropolitan area

51

141

Virginia

Patrick County

5100001

Southwest Virginia nonmetropolitan area

51

167

Virginia

Russell County

5100001

Southwest Virginia nonmetropolitan area

51

173

Virginia

Smyth County

5100001

Southwest Virginia nonmetropolitan area

51

185

Virginia

Tazewell County

5100001

Southwest Virginia nonmetropolitan area

51

195

Virginia

Wise County

5100001

Southwest Virginia nonmetropolitan area

51

197

Virginia

Wythe County

5100001

Southwest Virginia nonmetropolitan area

51

640

Virginia

Galax city

5100001

Southwest Virginia nonmetropolitan area

51

690

Virginia

Martinsville city

5100001

Southwest Virginia nonmetropolitan area

51

720

Virginia

Norton city

5100001

Southwest Virginia nonmetropolitan area

53

005

Washington

Benton County

28420

Kennewick-Richland, WA

53

015

Washington

Cowlitz County

31020

Longview, WA

53

021

Washington

Franklin County

28420

Kennewick-Richland, WA

53

057

Washington

Skagit County

34580

Mount Vernon-Anacortes, WA

53

073

Washington

Whatcom County

13380

Bellingham, WA

54

001

West Virginia

Barbour County

5400002

Northern West Virginia nonmetropolitan area

54

005

West Virginia

Boone County

16620

Charleston, WV

54

007

West Virginia

Braxton County

5400002

Northern West Virginia nonmetropolitan area

54

009

West Virginia

Brooke County

48260

Weirton-Steubenville, WV-OH

54

011

West Virginia

Cabell County

26580

Huntington-Ashland, WV-KY-OH

54

013

West Virginia

Calhoun County

5400002

Northern West Virginia nonmetropolitan area

54

015

West Virginia

Clay County

16620

Charleston, WV

54

017

West Virginia

Doddridge County

5400002

Northern West Virginia nonmetropolitan area

54

019

West Virginia

Fayette County

13220

Beckley, WV

54

021

West Virginia

Gilmer County

5400002

Northern West Virginia nonmetropolitan area

54

023

West Virginia

Grant County

5400002

Northern West Virginia nonmetropolitan area

54

025

West Virginia

Greenbrier County

5400001

Southern West Virginia nonmetropolitan area

54

029

West Virginia

Hancock County

48260

Weirton-Steubenville, WV-OH

54

031

West Virginia

Hardy County

5400002

Northern West Virginia nonmetropolitan area

54

033

West Virginia

Harrison County

5400002

Northern West Virginia nonmetropolitan area

54

035

West Virginia

Jackson County

5400002

Northern West Virginia nonmetropolitan area

54

039

West Virginia

Kanawha County

16620

Charleston, WV

54

041

West Virginia

Lewis County

5400002

Northern West Virginia nonmetropolitan area

54

043

West Virginia

Lincoln County

26580

Huntington-Ashland, WV-KY-OH

54

045

West Virginia

Logan County

5400001

Southern West Virginia nonmetropolitan area

54

047

West Virginia

McDowell County

5400001

Southern West Virginia nonmetropolitan area

54

049

West Virginia

Marion County

5400002

Northern West Virginia nonmetropolitan area

54

051

West Virginia

Marshall County

48540

Wheeling, WV-OH

54

053

West Virginia

Mason County

5400002

Northern West Virginia nonmetropolitan area

54

055

West Virginia

Mercer County

5400001

Southern West Virginia nonmetropolitan area

54

059

West Virginia

Mingo County

5400001

Southern West Virginia nonmetropolitan area

54

063

West Virginia

Monroe County

5400001

Southern West Virginia nonmetropolitan area

54

065

West Virginia

Morgan County

5400002

Northern West Virginia nonmetropolitan area

54

067

West Virginia

Nicholas County

5400001

Southern West Virginia nonmetropolitan area

54

069

West Virginia

Ohio County

48540

Wheeling, WV-OH

54

071

West Virginia

Pendleton County

5400002

Northern West Virginia nonmetropolitan area

54

073

West Virginia

Pleasants County

5400002

Northern West Virginia nonmetropolitan area

54

075

West Virginia

Pocahontas County

5400001

Southern West Virginia nonmetropolitan area

54

079

West Virginia

Putnam County

26580

Huntington-Ashland, WV-KY-OH

54

081

West Virginia

Raleigh County

13220

Beckley, WV

54

083

West Virginia

Randolph County

5400002

Northern West Virginia nonmetropolitan area

54

085

West Virginia

Ritchie County

5400002

Northern West Virginia nonmetropolitan area

54

087

West Virginia

Roane County

5400002

Northern West Virginia nonmetropolitan area

54

089

West Virginia

Summers County

5400001

Southern West Virginia nonmetropolitan area

54

091

West Virginia

Taylor County

5400002

Northern West Virginia nonmetropolitan area

54

093

West Virginia

Tucker County

5400002

Northern West Virginia nonmetropolitan area

54

095

West Virginia

Tyler County

5400002

Northern West Virginia nonmetropolitan area

54

097

West Virginia

Upshur County

5400002

Northern West Virginia nonmetropolitan area

54

099

West Virginia

Wayne County

26580

Huntington-Ashland, WV-KY-OH

54

101

West Virginia

Webster County

5400001

Southern West Virginia nonmetropolitan area

54

103

West Virginia

Wetzel County

5400002

Northern West Virginia nonmetropolitan area

54

105

West Virginia

Wirt County

37620

Parkersburg-Vienna, WV

54

107

West Virginia

Wood County

37620

Parkersburg-Vienna, WV

54

109

West Virginia

Wyoming County

5400001

Southern West Virginia nonmetropolitan area

55

059

Wisconsin

Kenosha County

16980

Chicago-Naperville-Elgin, IL-IN-WI

72

015

Puerto Rico

Arroyo Municipio

25020

Guayama, PR

72

057

Puerto Rico

Guayama Municipio

25020

Guayama, PR

72

109

Puerto Rico

Patillas Municipio

25020

Guayama, PR

Appendix 2: Additional census tracts that have ever had, since December 31, 1999, a closed coal mine or have ever had, since December 31, 2009, a retired coal-fired electric generating unit, and directly adjoining tracts, that were not included in Appendix C to IRS Notice 2023-29 or Appendix 3 to IRS Notice 2023-47. Closure and retirement data as of April 1, 2024.

State Name

County or County-Equivalent Entity Name

2020 Census Tract Number FIPS code

Tract Type

Alabama

DeKalb County

01049960101

Directly adjoining

Alabama

DeKalb County

01049960301

Directly adjoining

Alabama

DeKalb County

01049960303

Directly adjoining

Alabama

DeKalb County

01049960401

Directly adjoining

Alabama

DeKalb County

01049960402

Mine closure

Alabama

DeKalb County

01049960500

Directly adjoining

Alabama

DeKalb County

01049960900

Directly adjoining

Alabama

DeKalb County

01049961100

Directly adjoining

Alabama

DeKalb County

01049961200

Directly adjoining

Alabama

DeKalb County

01049961400

Directly adjoining

Alabama

Randolph County

01111000200

Directly adjoining

Alaska

Fairbanks North Star Borough

02090001501

Directly adjoining

Alaska

Fairbanks North Star Borough

02090001700

Directly adjoining

Alaska

Fairbanks North Star Borough

02090001902

Directly adjoining

Alaska

Fairbanks North Star Borough

02090980100

Generating unit retirement

Colorado

Mesa County

08077001302

Directly adjoining

Colorado

Mesa County

08077001303

Directly adjoining

Colorado

Mesa County

08077001402

Directly adjoining

Colorado

Mesa County

08077001403

Directly adjoining

Colorado

Mesa County

08077001404

Directly adjoining

Colorado

Mesa County

08077001504

Directly adjoining

Florida

Clay County

12019031500

Directly adjoining

Florida

Putnam County

12107950100

Generating unit retirement

Florida

Putnam County

12107950202

Directly adjoining

Florida

Putnam County

12107950600

Directly adjoining

Florida

Putnam County

12107950700

Directly adjoining

Florida

Putnam County

12107951000

Directly adjoining

Florida

St. Johns County

12109990100

Directly adjoining

Georgia

Carroll County

13045910900

Directly adjoining

Georgia

Carroll County

13045911202

Directly adjoining

Georgia

Heard County

13149970100

Directly adjoining

Georgia

Heard County

13149970200

Generating unit retirement

Georgia

Heard County

13149970300

Directly adjoining

Illinois

Champaign County

17019010800

Directly adjoining

Illinois

Coles County

17029000100

Directly adjoining

Illinois

Douglas County

17041952000

Mine closure, Directly adjoining

Illinois

Douglas County

17041952100

Directly adjoining

Illinois

Douglas County

17041952400

Directly adjoining

Illinois

Edgar County

17045070100

Directly adjoining

Illinois

Edgar County

17045070200

Directly adjoining

Illinois

Fulton County

17057952800

Directly adjoining

Illinois

Fulton County

17057953000

Directly adjoining

Illinois

Knox County

17095000100

Directly adjoining

Illinois

Knox County

17095000200

Directly adjoining

Illinois

Knox County

17095001200

Directly adjoining

Illinois

Knox County

17095001400

Directly adjoining

Illinois

Knox County

17095001600

Mine closure

Illinois

Macoupin County

17117956000

Directly adjoining

Illinois

Macoupin County

17117956100

Mine closure

Illinois

Macoupin County

17117956200

Directly adjoining

Illinois

Macoupin County

17117956300

Directly adjoining

Illinois

Montgomery County

17135957500

Directly adjoining

Illinois

Peoria County

17143003800

Directly adjoining

Illinois

Peoria County

17143003900

Directly adjoining

Illinois

Peoria County

17143004000

Directly adjoining

Illinois

Sangamon County

17167003300

Directly adjoining

Illinois

Sangamon County

17167003400

Directly adjoining

Illinois

Sangamon County

17167003500

Directly adjoining

Illinois

Vermilion County

17183010600

Directly adjoining

Illinois

Vermilion County

17183010701

Directly adjoining

Illinois

Vermilion County

17183010900

Mine closure, Directly adjoining

Illinois

Vermilion County

17183011000

Mine closure, Directly adjoining

Illinois

Vermilion County

17183011100

Directly adjoining

Indiana

Posey County

18129040300

Directly adjoining

Indiana

Vanderburgh County

18163010404

Directly adjoining

Indiana

Vanderburgh County

18163010406

Directly adjoining

Indiana

Vanderburgh County

18163010502

Directly adjoining

Indiana

Warrick County

18173030703

Mine closure

Indiana

Warrick County

18173030707

Directly adjoining

Indiana

Warrick County

18173030709

Directly adjoining

Kentucky

Carter County

21043960200

Directly adjoining

Kentucky

Carter County

21043960400

Mine closure

Kentucky

Greenup County

21089040700

Directly adjoining

Kentucky

Laurel County

21125971003

Directly adjoining

Kentucky

Lewis County

21135930100

Directly adjoining

Kentucky

Lewis County

21135930400

Directly adjoining

Kentucky

Whitley County

21235920100

Directly adjoining

Minnesota

Sherburne County

27141030201

Directly adjoining

Minnesota

Sherburne County

27141030202

Directly adjoining

Minnesota

Sherburne County

27141030302

Directly adjoining

Minnesota

Sherburne County

27141030406

Directly adjoining

Minnesota

Sherburne County

27141030407

Generating unit retirement

Minnesota

Sherburne County

27141030408

Directly adjoining

Minnesota

Sherburne County

27141030410

Directly adjoining

Minnesota

Wright County

27171100203

Directly adjoining

Minnesota

Wright County

27171100205

Directly adjoining

Minnesota

Wright County

27171100300

Directly adjoining

Ohio

Meigs County

39105964100

Directly adjoining

Oklahoma

Mayes County

40097040300

Directly adjoining

Oklahoma

Mayes County

40097040400

Generating unit retirement

Oklahoma

Mayes County

40097040501

Directly adjoining

Oklahoma

Mayes County

40097040502

Directly adjoining

Oklahoma

Rogers County

40131050501

Directly adjoining

Oklahoma

Wagoner County

40145030201

Directly adjoining

Oklahoma

Wagoner County

40145030300

Directly adjoining

Pennsylvania

Allegheny County

42003010302

Directly adjoining

Pennsylvania

Allegheny County

42003020100

Directly adjoining

Pennsylvania

Allegheny County

42003020300

Directly adjoining

Pennsylvania

Allegheny County

42003030500

Mine closure

Pennsylvania

Allegheny County

42003040200

Directly adjoining

Pennsylvania

Allegheny County

42003050100

Directly adjoining

Pennsylvania

Allegheny County

42003050900

Directly adjoining

Pennsylvania

Allegheny County

42003051100

Directly adjoining

Pennsylvania

Fayette County

42051260100

Directly adjoining

Pennsylvania

Fayette County

42051262300

Directly adjoining

Pennsylvania

Juniata County

42067070400

Directly adjoining

Pennsylvania

Northumberland County

42097080700

Directly adjoining

Pennsylvania

Northumberland County

42097082000

Directly adjoining

Pennsylvania

Northumberland County

42097082100

Directly adjoining

Pennsylvania

Northumberland County

42097082200

Directly adjoining

Pennsylvania

Perry County

42099030100

Directly adjoining

Pennsylvania

Snyder County

42109070600

Directly adjoining

Pennsylvania

Washington County

42125731000

Directly adjoining

Pennsylvania

Washington County

42125751100

Directly adjoining

Pennsylvania

Westmoreland County

42129807700

Directly adjoining

Tennessee

Anderson County

47001020201

Directly adjoining

Tennessee

Anderson County

47001021303

Directly adjoining

Tennessee

Anderson County

47001021304

Generating unit retirement

Tennessee

Knox County

47093005908

Directly adjoining

Tennessee

Knox County

47093006003

Directly adjoining

Tennessee

Knox County

47093006103

Directly adjoining

Texas

Bastrop County

48021950102

Directly adjoining

Texas

Burleson County

48051970202

Directly adjoining

Texas

Lee County

48287000200

Directly adjoining

West Virginia

Jackson County

54035963200

Directly adjoining

West Virginia

Jackson County

54035963300

Directly adjoining

West Virginia

Marion County

54049020100

Mine closure

West Virginia

Marion County

54049020500

Directly adjoining

West Virginia

Marion County

54049020800

Directly adjoining

Wyoming

Converse County

56009956400

Directly adjoining

Wyoming

Converse County

56009956500

Directly adjoining

Wyoming

Converse County

56009956700

Directly adjoining

Wyoming

Natrona County

56025001401

Directly adjoining

Wyoming

Platte County

56031959100

Directly adjoining

1 Notice 2023-29, 2023-29 I.R.B. 1 (July 17, 2023), clarified by Notice 2023-45, 2023-29 I.R.B. 317 (July 17, 2023), and modified by Notice 2024-30, 2024-16 I.R.B. 878 (April 15, 2024).

2 Unless otherwise specified, all “section” or “§” references are to sections of the Code.

3 Notice 2023-47, 2023-29 I.R.B. 318 (July 17, 2023).

4 Notice 2024-30, 2024-16 I.R.B. 878 (April 15, 2024).

5 BLS Local Area Unemployment Statistics (LAUS) data for counties is available at https://www.bls.gov/lau. The LAUS data does not include the U.S. Virgin Islands. The unemployment rate for the U.S. Virgin Islands for 2023 was found at https://www.vidol.gov/labor-statistics/.

History

Notice published in Internal Revenue Bulletin 2024-26, June 24, 2024, at page 1749. It states no effective date of its own; this row opens at the bulletin's publication date.

Provenance

Source
irs.gov
Retrieved
2026-09-20
Edition
irs-irb-2026-09-20
Content hash
09eeda2eebbdd2cc427e522bf671f51bc02e094c0a9f6a688d1329a52cc29027
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