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Notice 2026-39, 2026-27 I.R.B. 1

Annual Statistical Area Category Update and Coal Closure Category Update

activein force · 2026-06-29 – presentact-effective-date

Notice 2026-39

SECTION 1. PURPOSE

This notice publishes 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 This information is provided in Appendices 1, 2, and 3 of this notice. Appendix 1 of this notice addresses the Statistical Area Category, and Appendices 2 and 3 of this notice address the Coal Closure Category. This notice does not provide information addressing the Brownfield Category as described in section 3.02 of Notice 2023-29. None of the appendices provided for purposes of energy community bonus credit amounts or rates are applicable for purposes of qualifying for the 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 with respect to a qualified facility or energy property placed in service after December 31, 2022. The IRA also enacted new §§ 45Y and 48E, which allow increased credit amounts or rates for certain qualified facilities and for § 48E, energy storage technologies, that satisfy similar requirements and 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. 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 2023-473 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 2024-484 contains two appendices (1 and 2); Appendix 1 updates the information provided in Appendix 2 to Notice 2023-47 and Appendix 2 to Notice 2024-30. Appendix 2 to Notice 2024-48 updates the information provided in Appendix C to Notice 2023-29 and Appendix 3 to Notice 2023-47. Notice 2025-315 contains five appendices (1, 2, 3, 4, and 5); Appendix 1 updates information in Appendix A to Notice 2023-29. Appendix 2 to Notice 2025-31 updates information in Appendix B to Notice 2023-29, Appendix 1 to Notice 2023-47, and Appendix 1 to Notice 2024-30. Appendix 3 to Notice 2025-31 updates information in Appendix 1 to Notice 2024-48. Appendices 4 and 5 to Notice 2025-31 update the information provided in Appendix C to Notice 2023-29, Appendix 3 to Notice 2023-47, and Appendix 2 to Notice 2024-48.

SECTION 3. ENERGY COMMUNITY APPENDICES

This notice provides new Appendices 1, 2, and 3 to list counties that satisfy both the Fossil Fuel Employment and the unemployment rate criteria for eligibility as an energy community, and list additional census tracts that satisfy the Coal Closure criteria for eligibility as an energy community.

(1) Appendix 1: Appendix 1 to this notice utilizes the two “vintages” of delineations of MSAs and non-MSAs used in determining Statistical Area Category eligibility. These vintages are described in Notice 2025-31. The first, termed “Vintage 1,” reflects groupings of county and county-equivalents into MSAs and non-MSAs generally based on the 2010 Decennial Census. Appendix A to Notice 2023-29 contains these Vintage 1 initial delineations of MSAs and non-MSAs used in determining Statistical Area Category eligibility in Notice 2023-29, Notice 2023-45, Notice 2023-47, Notice 2024-30, and Notice 2024-48. The second, termed “Vintage 2,” reflects groupings of county and county-equivalents into MSAs and non-MSAs generally based on the 2020 Decennial Census. Appendix 1 to Notice 2025-31 lists these Vintage 2 delineations of MSAs and non-MSAs. Both vintages are used in determining eligibility for Statistical Area Category eligibility in Notice 2025-31 and this notice. Appendix 1 to Notice 2025-31 lists each county or county-equivalent as well as its MSA or non-MSA, as applicable, for both Vintage 1 and Vintage 2. Counties may have changed MSA or non-MSA, as applicable, between the two vintages.

Appendix 1 is a list of counties and county-equivalents that qualify as energy communities as part of Vintage 1, Vintage 2, or both, because they meet the Fossil Fuel Employment threshold as of the Census Bureau’s publication of the 2023 County Files of the County Business Patterns (CBP)6 and have an unemployment rate at or above the national average unemployment rate for calendar year 2025 as described in § 45(b)(11)(B)(ii)(II) and section 3.03(3) of Notice 2023-29.7 A county or county-equivalent qualifies as an energy community only if it meets the criteria for both the Fossil Fuel Employment threshold and the unemployment rate under the same “vintage.” Appendix 1 uses the 2025 calendar year county unemployment rates released on May 19, 2026, by the Local Area Unemployment Statistics (LAUS) program of the Bureau of Labor Statistics (BLS)8 to include MSAs and non-MSAs that meet the Fossil Fuel Employment threshold9 and that also have an unemployment rate at or above the national average unemployment rate for calendar year 2025.10 The energy community status for the MSAs and non-MSAs listed in Appendix 1 is applicable as of June 9, 2026, and that status will continue until the Treasury Department and the IRS issue an updated list based on unemployment rates for 2026.

(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 (collectively referred to as “coal closures”), 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 May 4, 2026, 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, Appendix 3 to Notice 2023-47, Appendix 2 to Notice 2024-48, and Appendix 4 to Notice 2025-31 to provide the full list of coal closure census tracts that are eligible as energy communities for projects placed in service or located in these tracts, as applicable, after the release of Notice 2025-31 on June 22, 2025.

(3) Appendix 3: Appendix 3 lists those census tracts contained in Appendix 2 that newly qualify as coal closure census tracts because of location data corrections issued since the publication of Notice 2025-31 on June 22, 2025. Projects placed in service or located in these tracts, as applicable, after December 31, 2022, that would have been EC Projects but for their location outside an energy community that are located in a census tract listed in Appendix 3 are eligible to claim the energy community bonus for taxable years starting after December 31, 2022.

SECTION 4. DRAFTING INFORMATION

The principal author of this notice is the Office of Associate Chief Counsel (Energy, Credits, and Excise Tax); however, other personnel from the Treasury Department and the IRS participated in its development. For further information regarding this notice contact (202) 317-6853 (not a toll-free call).

Notice 2026-39 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 2025; Vintage 1 and Vintage 2 of MSA/non-MSA groupings

All counties or county-equivalents listed are eligible as energy communities between the release of Notice 2026-39 and the release of the next energy community notice in 2027. A county or county-equivalent can be eligible under either or both vintages of the MSA/non-MSA groupings.

State FIPS Code County FIPS Code State Name County or County-Equivalent Entity Name Eligible under Vintage 1 MSA/ non-MSA grouping Eligible under Vintage 2 MSA/ non-MSA grouping

1 23 Alabama Choctaw County YES YES

1 25 Alabama Clarke County YES YES

1 35 Alabama Conecuh County YES YES

1 47 Alabama Dallas County YES YES

1 53 Alabama Escambia County YES YES

1 63 Alabama Greene County YES NO

1 91 Alabama Marengo County YES YES

1 99 Alabama Monroe County YES YES

1 105 Alabama Perry County YES YES

1 119 Alabama Sumter County YES YES

1 129 Alabama Washington County YES YES

1 131 Alabama Wilcox County YES YES

2 13 Alaska Aleutians East Borough YES YES

2 16 Alaska Aleutians West Census Area YES YES

2 50 Alaska Bethel Census Area YES YES

2 60 Alaska Bristol Bay Borough YES YES

2 63 Alaska Chugach Census Area YES YES

2 66 Alaska Copper River Census Area YES YES

2 68 Alaska Denali Borough YES YES

2 70 Alaska Dillingham Census Area YES YES

2 100 Alaska Haines Borough YES YES

2 105 Alaska Hoonah-Angoon Census Area YES YES

2 110 Alaska Juneau City and Borough YES YES

2 122 Alaska Kenai Peninsula Borough YES YES

2 130 Alaska Ketchikan Gateway Borough YES YES

2 150 Alaska Kodiak Island Borough YES YES

2 158 Alaska Kusilvak Census Area YES YES

2 164 Alaska Lake and Peninsula Borough YES YES

2 180 Alaska Nome Census Area YES YES

2 185 Alaska North Slope Borough YES YES

2 188 Alaska Northwest Arctic Borough YES YES

2 195 Alaska Petersburg Borough YES YES

2 198 Alaska Prince of Wales-Hyder Census Area YES YES

2 220 Alaska Sitka City and Borough YES YES

2 230 Alaska Skagway Municipality YES YES

2 240 Alaska Southeast Fairbanks Census Area YES YES

2 275 Alaska Wrangell City and Borough YES YES

2 282 Alaska Yakutat City and Borough YES YES

2 290 Alaska Yukon-Koyukuk Census Area YES YES

4 1 Arizona Apache County YES YES

4 3 Arizona Cochise County YES YES

4 5 Arizona Coconino County YES YES

4 7 Arizona Gila County YES YES

4 9 Arizona Graham County YES YES

4 11 Arizona Greenlee County YES YES

4 12 Arizona La Paz County YES YES

4 15 Arizona Mohave County YES YES

4 17 Arizona Navajo County YES YES

4 19 Arizona Pima County YES YES

4 23 Arizona Santa Cruz County YES YES

5 1 Arkansas Arkansas County YES YES

5 3 Arkansas Ashley County YES YES

5 5 Arkansas Baxter County YES YES

5 9 Arkansas Boone County YES YES

5 11 Arkansas Bradley County YES YES

5 13 Arkansas Calhoun County YES YES

5 15 Arkansas Carroll County YES YES

5 17 Arkansas Chicot County YES YES

5 19 Arkansas Clark County YES YES

5 21 Arkansas Clay County YES YES

5 23 Arkansas Cleburne County YES YES

5 25 Arkansas Cleveland County YES YES

5 27 Arkansas Columbia County YES YES

5 29 Arkansas Conway County YES YES

5 37 Arkansas Cross County YES YES

5 39 Arkansas Dallas County YES YES

5 41 Arkansas Desha County YES YES

5 43 Arkansas Drew County YES YES

5 47 Arkansas Franklin County YES YES

5 49 Arkansas Fulton County YES YES

5 55 Arkansas Greene County YES YES

5 57 Arkansas Hempstead County YES YES

5 59 Arkansas Hot Spring County YES YES

5 61 Arkansas Howard County YES YES

5 63 Arkansas Independence County YES YES

5 65 Arkansas Izard County YES YES

5 67 Arkansas Jackson County YES YES

5 69 Arkansas Jefferson County YES YES

5 71 Arkansas Johnson County YES YES

5 73 Arkansas Lafayette County YES YES

5 75 Arkansas Lawrence County YES YES

5 77 Arkansas Lee County YES YES

5 79 Arkansas Lincoln County YES YES

5 81 Arkansas Little River County YES YES

5 83 Arkansas Logan County YES YES

5 89 Arkansas Marion County YES YES

5 91 Arkansas Miller County YES YES

5 93 Arkansas Mississippi County YES YES

5 95 Arkansas Monroe County YES YES

5 97 Arkansas Montgomery County YES YES

5 99 Arkansas Nevada County YES YES

5 101 Arkansas Newton County YES YES

5 103 Arkansas Ouachita County YES YES

5 107 Arkansas Phillips County YES YES

5 109 Arkansas Pike County YES YES

5 113 Arkansas Polk County YES YES

5 115 Arkansas Pope County YES YES

5 117 Arkansas Prairie County YES YES

5 121 Arkansas Randolph County YES YES

5 123 Arkansas St. Francis County YES YES

5 127 Arkansas Scott County YES YES

5 129 Arkansas Searcy County YES YES

5 133 Arkansas Sevier County YES YES

5 135 Arkansas Sharp County YES YES

5 137 Arkansas Stone County YES YES

5 139 Arkansas Union County YES YES

5 141 Arkansas Van Buren County YES YES

5 145 Arkansas White County YES YES

5 147 Arkansas Woodruff County YES YES

5 149 Arkansas Yell County YES YES

6 1 California Alameda County YES YES

6 3 California Alpine County YES YES

6 5 California Amador County YES YES

6 9 California Calaveras County YES YES

6 11 California Colusa County YES YES

6 13 California Contra Costa County YES YES

6 21 California Glenn County YES YES

6 27 California Inyo County YES YES

6 29 California Kern County YES YES

6 35 California Lassen County YES YES

6 37 California Los Angeles County YES YES

6 41 California Marin County YES YES

6 43 California Mariposa County YES YES

6 49 California Modoc County YES YES

6 51 California Mono County YES YES

6 55 California Napa County YES YES

6 57 California Nevada County YES YES

6 59 California Orange County YES YES

6 63 California Plumas County YES YES

6 65 California Riverside County YES YES

6 71 California San Bernardino County YES YES

6 73 California San Diego County YES YES

6 75 California San Francisco County YES YES

6 79 California San Luis Obispo County YES YES

6 81 California San Mateo County YES YES

6 83 California Santa Barbara County YES YES

6 91 California Sierra County YES YES

6 93 California Siskiyou County YES YES

6 95 California Solano County YES YES

6 101 California Sutter County YES YES

6 103 California Tehama County YES YES

6 105 California Trinity County YES YES

6 107 California Tulare County YES YES

6 109 California Tuolumne County YES YES

6 111 California Ventura County YES YES

6 115 California Yuba County YES YES

8 123 Colorado Weld County YES YES

9 9 Connecticut New Haven County YES NO

9 15 Connecticut Windham County YES NO

10 1 Delaware Kent County YES YES

10 3 Delaware New Castle County YES YES

12 1 Florida Alachua County YES YES

12 41 Florida Gilchrist County YES YES

12 75 Florida Levy County NO YES

16 3 Idaho Adams County YES YES

16 9 Idaho Benewah County YES YES

16 17 Idaho Bonner County YES YES

16 21 Idaho Boundary County YES YES

16 35 Idaho Clearwater County YES YES

16 39 Idaho Elmore County YES YES

16 49 Idaho Idaho County YES YES

16 55 Idaho Kootenai County YES YES

16 57 Idaho Latah County YES YES

16 61 Idaho Lewis County YES YES

16 75 Idaho Payette County YES YES

16 79 Idaho Shoshone County YES YES

16 85 Idaho Valley County YES YES

16 87 Idaho Washington County YES YES

17 11 Illinois Bureau County YES YES

17 15 Illinois Carroll County YES YES

17 23 Illinois Clark County NO YES

17 25 Illinois Clay County NO YES

17 29 Illinois Coles County NO YES

17 31 Illinois Cook County YES YES

17 33 Illinois Crawford County NO YES

17 35 Illinois Cumberland County NO YES

17 37 Illinois DeKalb County YES YES

17 41 Illinois Douglas County NO YES

17 43 Illinois DuPage County YES YES

17 45 Illinois Edgar County NO YES

17 47 Illinois Edwards County YES YES

17 49 Illinois Effingham County NO YES

17 51 Illinois Fayette County NO YES

17 55 Illinois Franklin County YES YES

17 59 Illinois Gallatin County YES YES

17 63 Illinois Grundy County YES YES

17 65 Illinois Hamilton County YES YES

17 69 Illinois Hardin County YES YES

17 75 Illinois Iroquois County NO YES

17 77 Illinois Jackson County YES YES

17 79 Illinois Jasper County NO YES

17 81 Illinois Jefferson County YES YES

17 85 Illinois Jo Daviess County YES YES

17 87 Illinois Johnson County YES YES

17 89 Illinois Kane County YES YES

17 91 Illinois Kankakee County YES YES

17 93 Illinois Kendall County YES YES

17 97 Illinois Lake County YES YES

17 99 Illinois LaSalle County YES YES

17 101 Illinois Lawrence County NO YES

17 103 Illinois Lee County YES YES

17 111 Illinois McHenry County YES YES

17 115 Illinois Macon County YES YES

17 121 Illinois Marion County NO YES

17 127 Illinois Massac County YES YES

17 129 Illinois Menard County YES YES

17 141 Illinois Ogle County YES YES

17 145 Illinois Perry County YES YES

17 151 Illinois Pope County YES YES

17 153 Illinois Pulaski County YES YES

17 155 Illinois Putnam County YES YES

17 157 Illinois Randolph County YES YES

17 159 Illinois Richland County NO YES

17 165 Illinois Saline County YES YES

17 167 Illinois Sangamon County YES YES

17 177 Illinois Stephenson County YES YES

17 181 Illinois Union County YES YES

17 183 Illinois Vermilion County YES YES

17 185 Illinois Wabash County YES YES

17 189 Illinois Washington County YES YES

17 191 Illinois Wayne County YES YES

17 193 Illinois White County YES YES

17 195 Illinois Whiteside County YES YES

17 197 Illinois Will County YES YES

17 199 Illinois Williamson County YES YES

18 73 Indiana Jasper County YES YES

18 89 Indiana Lake County YES YES

18 111 Indiana Newton County YES YES

18 127 Indiana Porter County YES YES

21 1 Kentucky Adair County YES YES

21 3 Kentucky Allen County YES YES

21 5 Kentucky Anderson County YES YES

21 7 Kentucky Ballard County YES YES

21 9 Kentucky Barren County YES YES

21 11 Kentucky Bath County YES YES

21 13 Kentucky Bell County YES YES

21 19 Kentucky Boyd County YES YES

21 21 Kentucky Boyle County YES YES

21 25 Kentucky Breathitt County YES YES

21 27 Kentucky Breckinridge County YES YES

21 31 Kentucky Butler County YES YES

21 33 Kentucky Caldwell County YES YES

21 35 Kentucky Calloway County YES YES

21 39 Kentucky Carlisle County YES YES

21 41 Kentucky Carroll County YES YES

21 43 Kentucky Carter County YES YES

21 45 Kentucky Casey County YES YES

21 51 Kentucky Clay County YES YES

21 53 Kentucky Clinton County YES YES

21 55 Kentucky Crittenden County YES YES

21 57 Kentucky Cumberland County YES YES

21 59 Kentucky Daviess County YES NO

21 61 Kentucky Edmonson County YES YES

21 63 Kentucky Elliott County YES YES

21 65 Kentucky Estill County YES YES

21 69 Kentucky Fleming County YES YES

21 71 Kentucky Floyd County YES YES

21 73 Kentucky Franklin County YES YES

21 75 Kentucky Fulton County YES YES

21 79 Kentucky Garrard County YES YES

21 83 Kentucky Graves County YES YES

21 85 Kentucky Grayson County YES YES

21 87 Kentucky Green County YES YES

21 89 Kentucky Greenup County YES YES

21 91 Kentucky Hancock County YES YES

21 93 Kentucky Hardin County YES NO

21 95 Kentucky Harlan County YES YES

21 97 Kentucky Harrison County YES YES

21 99 Kentucky Hart County YES YES

21 101 Kentucky Henderson County NO YES

21 105 Kentucky Hickman County YES YES

21 107 Kentucky Hopkins County YES YES

21 109 Kentucky Jackson County YES YES

21 115 Kentucky Johnson County YES YES

21 119 Kentucky Knott County YES YES

21 121 Kentucky Knox County YES YES

21 123 Kentucky Larue County YES NO

21 125 Kentucky Laurel County YES YES

21 127 Kentucky Lawrence County YES YES

21 129 Kentucky Lee County YES YES

21 131 Kentucky Leslie County YES YES

21 133 Kentucky Letcher County YES YES

21 135 Kentucky Lewis County YES YES

21 137 Kentucky Lincoln County YES YES

21 139 Kentucky Livingston County YES YES

21 141 Kentucky Logan County YES YES

21 143 Kentucky Lyon County YES YES

21 145 Kentucky McCracken County YES YES

21 147 Kentucky McCreary County YES YES

21 149 Kentucky McLean County YES NO

21 151 Kentucky Madison County YES YES

21 153 Kentucky Magoffin County YES YES

21 155 Kentucky Marion County YES YES

21 157 Kentucky Marshall County YES YES

21 159 Kentucky Martin County YES YES

21 161 Kentucky Mason County YES YES

21 163 Kentucky Meade County YES NO

21 165 Kentucky Menifee County YES YES

21 167 Kentucky Mercer County YES YES

21 169 Kentucky Metcalfe County YES YES

21 171 Kentucky Monroe County YES YES

21 173 Kentucky Montgomery County YES YES

21 175 Kentucky Morgan County YES YES

21 177 Kentucky Muhlenberg County YES YES

21 179 Kentucky Nelson County YES NO

21 181 Kentucky Nicholas County YES YES

21 183 Kentucky Ohio County YES YES

21 187 Kentucky Owen County YES YES

21 189 Kentucky Owsley County YES YES

21 193 Kentucky Perry County YES YES

21 195 Kentucky Pike County YES YES

21 197 Kentucky Powell County YES YES

21 199 Kentucky Pulaski County YES YES

21 201 Kentucky Robertson County YES YES

21 203 Kentucky Rockcastle County YES YES

21 205 Kentucky Rowan County YES YES

21 207 Kentucky Russell County YES YES

21 213 Kentucky Simpson County YES YES

21 217 Kentucky Taylor County YES YES

21 219 Kentucky Todd County YES YES

21 223 Kentucky Trimble County NO YES

21 225 Kentucky Union County YES YES

21 227 Kentucky Warren County YES YES

21 229 Kentucky Washington County YES YES

21 231 Kentucky Wayne County YES YES

21 233 Kentucky Webster County YES YES

21 235 Kentucky Whitley County YES YES

21 237 Kentucky Wolfe County YES YES

22 3 Louisiana Allen Parish YES YES

22 7 Louisiana Assumption Parish YES NO

22 9 Louisiana Avoyelles Parish YES YES

22 11 Louisiana Beauregard Parish YES YES

22 13 Louisiana Bienville Parish YES YES

22 19 Louisiana Calcasieu Parish YES YES

22 21 Louisiana Caldwell Parish YES YES

22 23 Louisiana Cameron Parish YES YES

22 25 Louisiana Catahoula Parish YES YES

22 27 Louisiana Claiborne Parish YES YES

22 29 Louisiana Concordia Parish YES YES

22 35 Louisiana East Carroll Parish YES YES

22 39 Louisiana Evangeline Parish YES YES

22 41 Louisiana Franklin Parish YES YES

22 45 Louisiana Iberia Parish NO YES

22 49 Louisiana Jackson Parish YES YES

22 51 Louisiana Jefferson Parish NO YES

22 53 Louisiana Jefferson Davis Parish YES YES

22 59 Louisiana LaSalle Parish YES YES

22 61 Louisiana Lincoln Parish YES YES

22 65 Louisiana Madison Parish YES YES

22 67 Louisiana Morehouse Parish YES YES

22 69 Louisiana Natchitoches Parish YES YES

22 71 Louisiana Orleans Parish NO YES

22 73 Louisiana Ouachita Parish YES YES

22 75 Louisiana Plaquemines Parish NO YES

22 81 Louisiana Red River Parish YES YES

22 83 Louisiana Richland Parish YES YES

22 85 Louisiana Sabine Parish YES YES

22 87 Louisiana St. Bernard Parish NO YES

22 89 Louisiana St. Charles Parish NO YES

22 93 Louisiana St. James Parish NO YES

22 95 Louisiana St. John the Baptist Parish NO YES

22 97 Louisiana St. Landry Parish YES YES

22 101 Louisiana St. Mary Parish YES YES

22 105 Louisiana Tangipahoa Parish YES YES

22 107 Louisiana Tensas Parish YES YES

22 111 Louisiana Union Parish YES YES

22 115 Louisiana Vernon Parish YES YES

22 117 Louisiana Washington Parish YES YES

22 119 Louisiana Webster Parish NO YES

22 123 Louisiana West Carroll Parish YES YES

22 127 Louisiana Winn Parish YES YES

24 1 Maryland Allegany County YES YES

24 11 Maryland Caroline County NO YES

24 15 Maryland Cecil County YES YES

24 19 Maryland Dorchester County NO YES

24 23 Maryland Garrett County NO YES

24 29 Maryland Kent County NO YES

24 41 Maryland Talbot County NO YES

24 47 Maryland Worcester County NO YES

25 1 Massachusetts Barnstable County YES YES

25 3 Massachusetts Berkshire County YES YES

25 7 Massachusetts Dukes County YES YES

25 11 Massachusetts Franklin County YES YES

25 13 Massachusetts Hampden County NO YES

25 19 Massachusetts Nantucket County YES YES

25 27 Massachusetts Worcester County YES YES

26 1 Michigan Alcona County YES YES

26 3 Michigan Alger County YES YES

26 5 Michigan Allegan County YES NO

26 7 Michigan Alpena County YES YES

26 9 Michigan Antrim County YES YES

26 11 Michigan Arenac County YES YES

26 13 Michigan Baraga County YES YES

26 17 Michigan Bay County YES YES

26 19 Michigan Benzie County YES YES

26 23 Michigan Branch County YES NO

26 25 Michigan Calhoun County YES YES

26 29 Michigan Charlevoix County YES YES

26 31 Michigan Cheboygan County YES YES

26 33 Michigan Chippewa County YES YES

26 35 Michigan Clare County YES YES

26 39 Michigan Crawford County YES YES

26 41 Michigan Delta County YES YES

26 43 Michigan Dickinson County YES YES

26 47 Michigan Emmet County YES YES

26 51 Michigan Gladwin County YES YES

26 53 Michigan Gogebic County YES YES

26 55 Michigan Grand Traverse County YES YES

26 57 Michigan Gratiot County YES YES

26 59 Michigan Hillsdale County YES NO

26 61 Michigan Houghton County YES YES

26 63 Michigan Huron County YES YES

26 67 Michigan Ionia County YES NO

26 69 Michigan Iosco County YES YES

26 71 Michigan Iron County YES YES

26 73 Michigan Isabella County YES YES

26 79 Michigan Kalkaska County YES YES

26 83 Michigan Keweenaw County YES YES

26 85 Michigan Lake County YES YES

26 87 Michigan Lapeer County YES YES

26 89 Michigan Leelanau County YES YES

26 91 Michigan Lenawee County YES NO

26 93 Michigan Livingston County YES YES

26 95 Michigan Luce County YES YES

26 97 Michigan Mackinac County YES YES

26 99 Michigan Macomb County YES YES

26 101 Michigan Manistee County YES YES

26 103 Michigan Marquette County YES YES

26 105 Michigan Mason County YES YES

26 107 Michigan Mecosta County YES YES

26 109 Michigan Menominee County YES YES

26 113 Michigan Missaukee County YES YES

26 115 Michigan Monroe County YES YES

26 119 Michigan Montmorency County YES YES

26 123 Michigan Newaygo County YES YES

26 125 Michigan Oakland County YES YES

26 127 Michigan Oceana County YES YES

26 129 Michigan Ogemaw County YES YES

26 131 Michigan Ontonagon County YES YES

26 133 Michigan Osceola County YES YES

26 135 Michigan Oscoda County YES YES

26 137 Michigan Otsego County YES YES

26 141 Michigan Presque Isle County YES YES

26 143 Michigan Roscommon County YES YES

26 145 Michigan Saginaw County YES YES

26 147 Michigan St. Clair County YES YES

26 149 Michigan St. Joseph County YES NO

26 151 Michigan Sanilac County YES YES

26 153 Michigan Schoolcraft County YES YES

26 155 Michigan Shiawassee County YES YES

26 157 Michigan Tuscola County YES YES

26 161 Michigan Washtenaw County YES YES

26 163 Michigan Wayne County YES YES

26 165 Michigan Wexford County YES YES

27 5 Minnesota Becker County YES YES

27 7 Minnesota Beltrami County YES YES

27 11 Minnesota Big Stone County NO YES

27 17 Minnesota Carlton County YES YES

27 21 Minnesota Cass County YES YES

27 23 Minnesota Chippewa County NO YES

27 29 Minnesota Clearwater County YES YES

27 33 Minnesota Cottonwood County NO YES

27 35 Minnesota Crow Wing County YES YES

27 41 Minnesota Douglas County YES YES

27 51 Minnesota Grant County YES YES

27 57 Minnesota Hubbard County YES YES

27 63 Minnesota Jackson County NO YES

27 67 Minnesota Kandiyohi County NO YES

27 69 Minnesota Kittson County YES YES

27 73 Minnesota Lac qui Parle County NO YES

27 77 Minnesota Lake of the Woods County YES YES

27 81 Minnesota Lincoln County NO YES

27 83 Minnesota Lyon County NO YES

27 85 Minnesota McLeod County NO YES

27 87 Minnesota Mahnomen County YES YES

27 89 Minnesota Marshall County YES YES

27 93 Minnesota Meeker County NO YES

27 97 Minnesota Morrison County YES YES

27 101 Minnesota Murray County NO YES

27 105 Minnesota Nobles County NO YES

27 107 Minnesota Norman County YES YES

27 111 Minnesota Otter Tail County YES YES

27 113 Minnesota Pennington County YES YES

27 117 Minnesota Pipestone County NO YES

27 121 Minnesota Pope County YES YES

27 125 Minnesota Red Lake County YES YES

27 127 Minnesota Redwood County NO YES

27 129 Minnesota Renville County NO YES

27 135 Minnesota Roseau County YES YES

27 137 Minnesota St. Louis County YES YES

27 143 Minnesota Sibley County NO YES

27 149 Minnesota Stevens County YES YES

27 151 Minnesota Swift County NO YES

27 153 Minnesota Todd County YES YES

27 155 Minnesota Traverse County YES YES

27 159 Minnesota Wadena County YES YES

27 167 Minnesota Wilkin County YES YES

27 173 Minnesota Yellow Medicine County NO YES

28 1 Mississippi Adams County YES YES

28 5 Mississippi Amite County YES YES

28 7 Mississippi Attala County NO YES

28 11 Mississippi Bolivar County YES YES

28 15 Mississippi Carroll County YES YES

28 21 Mississippi Claiborne County YES YES

28 27 Mississippi Coahoma County YES YES

28 37 Mississippi Franklin County YES YES

28 43 Mississippi Grenada County YES YES

28 51 Mississippi Holmes County YES NO

28 53 Mississippi Humphreys County YES YES

28 55 Mississippi Issaquena County YES YES

28 63 Mississippi Jefferson County YES YES

28 65 Mississippi Jefferson Davis County NO YES

28 77 Mississippi Lawrence County YES YES

28 79 Mississippi Leake County NO YES

28 83 Mississippi Leflore County YES YES

28 85 Mississippi Lincoln County YES YES

28 91 Mississippi Marion County NO YES

28 97 Mississippi Montgomery County YES YES

28 107 Mississippi Panola County YES YES

28 113 Mississippi Pike County YES YES

28 119 Mississippi Quitman County YES YES

28 125 Mississippi Sharkey County YES YES

28 133 Mississippi Sunflower County YES YES

28 135 Mississippi Tallahatchie County YES YES

28 147 Mississippi Walthall County YES YES

28 149 Mississippi Warren County YES YES

28 151 Mississippi Washington County YES YES

28 157 Mississippi Wilkinson County YES YES

28 161 Mississippi Yalobusha County YES YES

29 9 Missouri Barry County YES YES

29 11 Missouri Barton County YES YES

29 39 Missouri Cedar County YES YES

29 57 Missouri Dade County YES YES

29 109 Missouri Lawrence County YES YES

29 119 Missouri McDonald County NO YES

29 209 Missouri Stone County YES YES

29 213 Missouri Taney County YES YES

29 217 Missouri Vernon County YES YES

32 1 Nevada Churchill County YES YES

32 3 Nevada Clark County YES YES

32 5 Nevada Douglas County YES YES

32 7 Nevada Elko County YES YES

32 9 Nevada Esmeralda County YES YES

32 11 Nevada Eureka County YES YES

32 13 Nevada Humboldt County YES YES

32 15 Nevada Lander County YES YES

32 17 Nevada Lincoln County YES YES

32 19 Nevada Lyon County YES NO

32 21 Nevada Mineral County YES YES

32 23 Nevada Nye County YES YES

32 27 Nevada Pershing County YES YES

32 33 Nevada White Pine County YES YES

34 1 New Jersey Atlantic County YES YES

34 5 New Jersey Burlington County YES YES

34 7 New Jersey Camden County YES YES

34 9 New Jersey Cape May County NO YES

34 15 New Jersey Gloucester County YES YES

34 33 New Jersey Salem County YES YES

35 3 New Mexico Catron County YES YES

35 5 New Mexico Chaves County YES YES

35 6 New Mexico Cibola County YES YES

35 7 New Mexico Colfax County YES YES

35 9 New Mexico Curry County YES YES

35 11 New Mexico De Baca County YES YES

35 15 New Mexico Eddy County YES YES

35 17 New Mexico Grant County YES YES

35 19 New Mexico Guadalupe County YES YES

35 21 New Mexico Harding County YES YES

35 23 New Mexico Hidalgo County YES YES

35 25 New Mexico Lea County YES YES

35 27 New Mexico Lincoln County YES YES

35 28 New Mexico Los Alamos County YES YES

35 29 New Mexico Luna County YES YES

35 31 New Mexico McKinley County YES YES

35 33 New Mexico Mora County YES YES

35 35 New Mexico Otero County YES YES

35 37 New Mexico Quay County YES YES

35 39 New Mexico Rio Arriba County YES YES

35 41 New Mexico Roosevelt County YES YES

35 45 New Mexico San Juan County YES YES

35 47 New Mexico San Miguel County YES YES

35 51 New Mexico Sierra County YES YES

35 53 New Mexico Socorro County YES YES

35 55 New Mexico Taos County YES YES

35 59 New Mexico Union County YES YES

37 65 North Carolina Edgecombe County YES YES

37 127 North Carolina Nash County YES YES

39 1 Ohio Adams County YES YES

39 3 Ohio Allen County YES YES

39 5 Ohio Ashland County YES YES

39 7 Ohio Ashtabula County YES NO

39 9 Ohio Athens County YES YES

39 11 Ohio Auglaize County YES YES

39 13 Ohio Belmont County YES YES

39 19 Ohio Carroll County YES YES

39 21 Ohio Champaign County YES YES

39 27 Ohio Clinton County YES YES

39 29 Ohio Columbiana County YES YES

39 31 Ohio Coshocton County YES YES

39 33 Ohio Crawford County YES YES

39 37 Ohio Darke County YES YES

39 39 Ohio Defiance County YES YES

39 41 Ohio Delaware County YES YES

39 43 Ohio Erie County YES NO

39 45 Ohio Fairfield County YES YES

39 47 Ohio Fayette County YES YES

39 49 Ohio Franklin County YES YES

39 51 Ohio Fulton County YES YES

39 53 Ohio Gallia County YES YES

39 59 Ohio Guernsey County YES YES

39 63 Ohio Hancock County YES YES

39 65 Ohio Hardin County YES YES

39 67 Ohio Harrison County YES YES

39 69 Ohio Henry County YES YES

39 71 Ohio Highland County YES YES

39 73 Ohio Hocking County YES YES

39 75 Ohio Holmes County YES YES

39 77 Ohio Huron County YES YES

39 79 Ohio Jackson County YES YES

39 81 Ohio Jefferson County YES YES

39 83 Ohio Knox County YES YES

39 87 Ohio Lawrence County YES YES

39 89 Ohio Licking County YES YES

39 91 Ohio Logan County YES YES

39 95 Ohio Lucas County YES YES

39 97 Ohio Madison County YES YES

39 99 Ohio Mahoning County YES YES

39 101 Ohio Marion County YES YES

39 105 Ohio Meigs County YES YES

39 107 Ohio Mercer County YES YES

39 111 Ohio Monroe County YES YES

39 115 Ohio Morgan County YES YES

39 117 Ohio Morrow County YES YES

39 119 Ohio Muskingum County YES YES

39 121 Ohio Noble County YES YES

39 123 Ohio Ottawa County YES NO

39 125 Ohio Paulding County YES YES

39 127 Ohio Perry County YES YES

39 129 Ohio Pickaway County YES YES

39 131 Ohio Pike County YES YES

39 133 Ohio Portage County YES YES

39 135 Ohio Preble County YES YES

39 137 Ohio Putnam County YES YES

39 139 Ohio Richland County YES YES

39 141 Ohio Ross County YES YES

39 143 Ohio Sandusky County YES YES

39 145 Ohio Scioto County YES YES

39 147 Ohio Seneca County YES YES

39 149 Ohio Shelby County YES YES

39 151 Ohio Stark County YES YES

39 153 Ohio Summit County YES YES

39 155 Ohio Trumbull County YES YES

39 157 Ohio Tuscarawas County YES YES

39 159 Ohio Union County YES YES

39 161 Ohio Van Wert County YES YES

39 163 Ohio Vinton County YES YES

39 167 Ohio Washington County YES YES

39 169 Ohio Wayne County YES YES

39 171 Ohio Williams County YES YES

39 173 Ohio Wood County YES YES

39 175 Ohio Wyandot County YES YES

41 5 Oregon Clackamas County YES YES

41 9 Oregon Columbia County YES YES

41 29 Oregon Jackson County YES YES

41 51 Oregon Multnomah County YES YES

41 67 Oregon Washington County YES YES

41 71 Oregon Yamhill County YES YES

42 9 Pennsylvania Bedford County YES YES

42 11 Pennsylvania Berks County YES YES

42 15 Pennsylvania Bradford County YES YES

42 17 Pennsylvania Bucks County YES YES

42 21 Pennsylvania Cambria County YES YES

42 23 Pennsylvania Cameron County YES YES

42 29 Pennsylvania Chester County YES YES

42 31 Pennsylvania Clarion County YES YES

42 33 Pennsylvania Clearfield County YES YES

42 35 Pennsylvania Clinton County YES YES

42 37 Pennsylvania Columbia County YES YES

42 39 Pennsylvania Crawford County YES YES

42 45 Pennsylvania Delaware County YES YES

42 47 Pennsylvania Elk County YES YES

42 49 Pennsylvania Erie County YES YES

42 53 Pennsylvania Forest County YES YES

42 57 Pennsylvania Fulton County YES YES

42 59 Pennsylvania Greene County YES YES

42 61 Pennsylvania Huntingdon County YES YES

42 63 Pennsylvania Indiana County YES YES

42 65 Pennsylvania Jefferson County YES YES

42 67 Pennsylvania Juniata County YES YES

42 69 Pennsylvania Lackawanna County YES YES

42 73 Pennsylvania Lawrence County YES NO

42 79 Pennsylvania Luzerne County YES YES

42 81 Pennsylvania Lycoming County YES YES

42 83 Pennsylvania McKean County YES YES

42 85 Pennsylvania Mercer County YES YES

42 87 Pennsylvania Mifflin County YES YES

42 89 Pennsylvania Monroe County NO YES

42 91 Pennsylvania Montgomery County YES YES

42 93 Pennsylvania Montour County YES YES

42 97 Pennsylvania Northumberland County YES YES

42 101 Pennsylvania Philadelphia County YES YES

42 103 Pennsylvania Pike County NO YES

42 105 Pennsylvania Potter County YES YES

42 107 Pennsylvania Schuylkill County YES YES

42 109 Pennsylvania Snyder County YES YES

42 111 Pennsylvania Somerset County YES YES

42 113 Pennsylvania Sullivan County YES YES

42 115 Pennsylvania Susquehanna County YES YES

42 117 Pennsylvania Tioga County YES YES

42 119 Pennsylvania Union County YES YES

42 121 Pennsylvania Venango County YES YES

42 123 Pennsylvania Warren County YES YES

42 127 Pennsylvania Wayne County YES YES

42 131 Pennsylvania Wyoming County YES YES

45 17 South Carolina Calhoun County YES YES

45 39 South Carolina Fairfield County YES YES

45 55 South Carolina Kershaw County YES YES

45 63 South Carolina Lexington County YES YES

45 79 South Carolina Richland County YES YES

45 81 South Carolina Saluda County YES YES

48 5 Texas Angelina County YES YES

48 7 Texas Aransas County YES YES

48 15 Texas Austin County YES YES

48 25 Texas Bee County YES YES

48 37 Texas Bowie County YES YES

48 39 Texas Brazoria County YES YES

48 47 Texas Brooks County YES YES

48 57 Texas Calhoun County YES YES

48 71 Texas Chambers County YES YES

48 89 Texas Colorado County YES YES

48 123 Texas DeWitt County YES YES

48 127 Texas Dimmit County YES YES

48 131 Texas Duval County YES YES

48 137 Texas Edwards County YES YES

48 141 Texas El Paso County YES YES

48 157 Texas Fort Bend County YES YES

48 163 Texas Frio County NO YES

48 167 Texas Galveston County YES YES

48 177 Texas Gonzales County YES YES

48 183 Texas Gregg County YES YES

48 199 Texas Hardin County YES YES

48 201 Texas Harris County YES YES

48 203 Texas Harrison County NO YES

48 215 Texas Hidalgo County YES YES

48 225 Texas Houston County YES YES

48 229 Texas Hudspeth County YES YES

48 239 Texas Jackson County YES YES

48 241 Texas Jasper County YES YES

48 245 Texas Jefferson County YES YES

48 247 Texas Jim Hogg County YES YES

48 249 Texas Jim Wells County YES YES

48 255 Texas Karnes County YES YES

48 261 Texas Kenedy County YES YES

48 271 Texas Kinney County YES YES

48 273 Texas Kleberg County YES YES

48 283 Texas La Salle County YES YES

48 285 Texas Lavaca County YES YES

48 291 Texas Liberty County YES YES

48 297 Texas Live Oak County YES YES

48 311 Texas McMullen County YES YES

48 321 Texas Matagorda County YES YES

48 323 Texas Maverick County YES YES

48 339 Texas Montgomery County YES YES

48 347 Texas Nacogdoches County YES YES

48 351 Texas Newton County YES YES

48 355 Texas Nueces County YES YES

48 361 Texas Orange County YES YES

48 365 Texas Panola County NO YES

48 373 Texas Polk County YES YES

48 385 Texas Real County YES YES

48 391 Texas Refugio County YES YES

48 401 Texas Rusk County YES YES

48 403 Texas Sabine County YES YES

48 405 Texas San Augustine County YES YES

48 407 Texas San Jacinto County YES YES

48 409 Texas San Patricio County YES YES

48 419 Texas Shelby County YES YES

48 427 Texas Starr County YES YES

48 455 Texas Trinity County YES YES

48 457 Texas Tyler County YES YES

48 459 Texas Upshur County YES YES

48 463 Texas Uvalde County YES YES

48 465 Texas Val Verde County YES YES

48 473 Texas Waller County YES YES

48 479 Texas Webb County YES YES

48 481 Texas Wharton County YES YES

48 489 Texas Willacy County YES YES

48 505 Texas Zapata County YES YES

48 507 Texas Zavala County YES YES

51 21 Virginia Bland County YES YES

51 27 Virginia Buchanan County YES YES

51 35 Virginia Carroll County YES YES

51 51 Virginia Dickenson County YES YES

51 77 Virginia Grayson County YES YES

51 89 Virginia Henry County YES YES

51 105 Virginia Lee County YES YES

51 141 Virginia Patrick County YES YES

51 167 Virginia Russell County YES YES

51 173 Virginia Smyth County YES YES

51 185 Virginia Tazewell County YES YES

51 195 Virginia Wise County YES YES

51 197 Virginia Wythe County YES YES

51 640 Virginia Galax city YES YES

51 690 Virginia Martinsville city YES YES

51 720 Virginia Norton city YES YES

53 5 Washington Benton County YES YES

53 11 Washington Clark County YES YES

53 15 Washington Cowlitz County YES YES

53 21 Washington Franklin County YES YES

53 57 Washington Skagit County YES YES

53 59 Washington Skamania County YES YES

53 73 Washington Whatcom County YES YES

54 1 West Virginia Barbour County YES YES

54 5 West Virginia Boone County YES YES

54 7 West Virginia Braxton County YES YES

54 9 West Virginia Brooke County YES YES

54 11 West Virginia Cabell County YES YES

54 13 West Virginia Calhoun County YES YES

54 15 West Virginia Clay County YES YES

54 17 West Virginia Doddridge County YES YES

54 19 West Virginia Fayette County YES YES

54 21 West Virginia Gilmer County YES YES

54 23 West Virginia Grant County YES YES

54 25 West Virginia Greenbrier County YES YES

54 29 West Virginia Hancock County YES YES

54 31 West Virginia Hardy County YES YES

54 33 West Virginia Harrison County YES YES

54 35 West Virginia Jackson County YES YES

54 39 West Virginia Kanawha County YES YES

54 41 West Virginia Lewis County YES YES

54 43 West Virginia Lincoln County YES YES

54 45 West Virginia Logan County YES YES

54 47 West Virginia McDowell County YES YES

54 49 West Virginia Marion County YES YES

54 51 West Virginia Marshall County YES YES

54 53 West Virginia Mason County YES YES

54 55 West Virginia Mercer County YES YES

54 57 West Virginia Mineral County YES YES

54 59 West Virginia Mingo County YES YES

54 63 West Virginia Monroe County YES YES

54 65 West Virginia Morgan County YES NO

54 67 West Virginia Nicholas County YES YES

54 69 West Virginia Ohio County YES YES

54 71 West Virginia Pendleton County YES YES

54 73 West Virginia Pleasants County YES YES

54 75 West Virginia Pocahontas County YES YES

54 79 West Virginia Putnam County YES YES

54 81 West Virginia Raleigh County YES YES

54 83 West Virginia Randolph County YES YES

54 85 West Virginia Ritchie County YES YES

54 87 West Virginia Roane County YES YES

54 89 West Virginia Summers County YES YES

54 91 West Virginia Taylor County YES YES

54 93 West Virginia Tucker County YES YES

54 95 West Virginia Tyler County YES YES

54 97 West Virginia Upshur County YES YES

54 99 West Virginia Wayne County YES YES

54 101 West Virginia Webster County YES YES

54 103 West Virginia Wetzel County YES YES

54 105 West Virginia Wirt County YES YES

54 107 West Virginia Wood County YES YES

54 109 West Virginia Wyoming County YES YES

55 31 Wisconsin Douglas County YES YES

55 59 Wisconsin Kenosha County YES NO

72 15 Puerto Rico Arroyo Municipio YES YES

72 57 Puerto Rico Guayama Municipio YES YES

72 109 Puerto Rico Patillas Municipio YES YES

Notice 2026-39 Appendix 2: Additional census tracts in which a coal mine has closed after December 31, 1999, or in which a coal-fired electric generating unit has been retired after December 31, 2009, and directly adjoining tracts that were not included in Appendix C to Notice 2023-29, Appendix 3 to Notice 2023-47, Appendix 2 to Notice 2024-48, or Appendix 4 to Notice 2025-31

State Name County or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type Reason

Alabama Cherokee County 01019955702 Mine closure Data Update (Eligible since Jan. 1, 2023)

Alabama Cherokee County 01019955802 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023)

Alabama DeKalb County 01049961000 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023)

Alabama DeKalb County 01049961300 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023)

Arizona Coconino County 04005945100 Directly adjoining Directly Adjoining New Closure

Arizona Navajo County 04017940008 Directly adjoining Directly Adjoining New Closure

Arizona Navajo County 04017940012 Directly adjoining Directly Adjoining New Closure

Arizona Navajo County 04017942400 Directly adjoining Directly Adjoining New Closure

Georgia Chattooga County 13055010300 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023)

Illinois Hamilton County 17065973300 Directly adjoining Directly Adjoining New Closure

Maine York County 23031037000 Directly adjoining Directly Adjoining New Closure

Maine York County 23031038002 Directly adjoining Directly Adjoining New Closure

Missouri Audrain County 29007950300 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023)

Missouri Boone County 29019001901 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023)

Missouri Boone County 29019001904 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023)

Missouri Chariton County 29041470300 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023)

Missouri Howard County 29089960100 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023)

Missouri Monroe County 29137960300 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023)

Missouri Randolph County 29175490100 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023)

Missouri Randolph County 29175490200 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023)

Missouri Randolph County 29175490400 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023)

Missouri Randolph County 29175490500 Directly adjoining Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023)

Missouri Randolph County 29175490600 Mine closure Data Update (Eligible since Jan. 1, 2023)

New Hampshire Rockingham County 33015069100 Directly adjoining Directly Adjoining New Closure

New Hampshire Rockingham County 33015069200 Directly adjoining Directly Adjoining New Closure

New Hampshire Rockingham County 33015069300 Generating unit retirement New Retirement

New Hampshire Rockingham County 33015107100 Directly adjoining Directly Adjoining New Closure

New Hampshire Rockingham County 33015107200 Directly adjoining Directly Adjoining New Closure

New Hampshire Rockingham County 33015107400 Directly adjoining Directly Adjoining New Closure

New Hampshire Rockingham County 33015107500 Directly adjoining Directly Adjoining New Closure

Ohio Athens County 39009973800 Directly adjoining Directly Adjoining New Closure

Ohio Jackson County 39079957200 Directly adjoining Directly Adjoining New Closure

Ohio Vinton County 39163953000 Directly adjoining Directly Adjoining New Closure

Ohio Vinton County 39163953100 Directly adjoining Directly Adjoining New Closure

Oklahoma Le Flore County 40079040102 Directly adjoining Directly Adjoining New Closure

Oklahoma Le Flore County 40079040198 Directly adjoining Directly Adjoining New Closure

Oklahoma Sequoyah County 40135030401 Directly adjoining Directly Adjoining New Closure

Oklahoma Sequoyah County 40135030404 Directly adjoining Directly Adjoining New Closure

Pennsylvania Bradford County 42015951400 Directly adjoining Directly Adjoining New Closure

Pennsylvania Fayette County 42051260401 Directly adjoining Directly Adjoining New Closure

Pennsylvania Luzerne County 42079217500 Directly adjoining Directly Adjoining New Closure

Pennsylvania Luzerne County 42079217600 Directly adjoining Directly Adjoining New Closure

Pennsylvania Lycoming County 42081010100 Directly adjoining Directly Adjoining New Closure

Pennsylvania Lycoming County 42081010200 Directly adjoining Directly Adjoining New Closure

Pennsylvania Tioga County 42117950500 Directly adjoining Directly Adjoining New Closure

Pennsylvania Tioga County 42117950700 Directly adjoining Directly Adjoining New Closure

Pennsylvania Tioga County 42117950900 Directly adjoining Directly Adjoining New Closure

Pennsylvania Tioga County 42117951000 Mine closure New Closure

Pennsylvania Westmoreland County 42129806300 Directly adjoining Directly Adjoining New Closure

Pennsylvania Westmoreland County 42129806400 Directly adjoining Directly Adjoining New Closure

Utah Juab County 49023010200 Directly adjoining Directly Adjoining New Closure

Utah Millard County 49027974100 Generating unit retirement New Retirement

Utah Millard County 49027974200 Directly adjoining Directly Adjoining New Closure

Utah Millard County 49027974300 Directly adjoining Directly Adjoining New Closure

Notice 2026-39 Appendix 3: Subset of census tracts from Notice 2026-39 Appendix 2 that are newly identified as Coal Closure census tracts based on location data that has been corrected since the publication of Notice 2025-31