# Bulletin No. 2023–29 > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/agency%3Airs%3A37d037f9edafc912 ## Record - **Collection:** Agency decision - **Document type:** Agency decision ## Text HIGHLIGHTS OF THIS ISSUE   Bulletin No. 2023–29 July 17, 2023 These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations. INCOME TAX Notice 2023-29, page 1. The Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to propose regulations (forthcoming proposed regulations) addressing the application of the rules that taxpayers must satisfy to qualify for the energy community bonus credit under §§ 45, 45Y, 48, and 48E of the Internal Revenue Code (Code). Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA), amends §§ 45 and 48 to provide increased credit amounts or rates if certain requirements pertaining to energy communities are satisfied, and adds 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. This notice describes certain rules that the Treasury Department and the IRS intend to include in the 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 an energy storage technology is located in an energy community. Finding Lists begin on page ii. Notice 2023-45, page 317. This notice clarifies section 5.02(3) of Notice 2023-29, released in IR-2023-69, which describes requirements for a brownfield site safe harbor for projects with a nameplate capacity of not greater than 5 megawatts (MW) in alternating current (AC). This notice also describes a prior modification that was made via an online update pertaining to the special rule for beginning of construction (BOC) under section 4.01(2) of Notice 2023-29. Notice 2023-47, page 318. 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 2023-29 for purposes of qualifying for energy community bonus credit amounts or rates under §§ 45, 45Y, 48, and 48E of the Internal Revenue Code (Code). These lists are provided in Appendix 1, Appendix 2, and Appendix 3 of this notice. Appendices 1 and 2 of this notice pertain to the Statistical Area Category, and Appendix 3 of 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 of Notice 2023-29 and Appendices 1, 2, and 3 of this notice may not be used for purposes of the qualifying advanced energy project credit determined under Code § 48C. The IRS Mission Provide America’s taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all. Introduction The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. It is published weekly. It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published. Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements. Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same. The Bulletin is divided into four parts as follows: Part I.—1986 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986. Part II.—Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation and Related Committee Reports. Part III.—Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secretary (Enforcement). Part IV.—Items of General Interest. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements. The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period. The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate. July 17, 2023  Bulletin No. 2023–29 Part III Energy Community Bonus Credit Amounts under the Inflation Reduction Act of 2022 Notice 2023-29 SECTION 1. PURPOSE The Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to propose regulations (forthcoming proposed regulations) addressing the application of the rules that taxpayers must satisfy to qualify for the energy community bonus credit under §§ 45, 45Y, 48, and 48E of the Internal Revenue Code (Code).1 Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA), amends §§ 45 and 48 to provide increased credit amounts or rates if certain requirements pertaining to energy communities are satisfied, and adds 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, 2024.2 This notice describes certain rules that the Treasury Department and the IRS intend to include in the 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 an energy storage technology is located in an energy community. The Treasury Department and the IRS also intend to propose that the regulations will apply to taxable years ending after April 4, 2023. Until the issuance of the forthcoming proposed regulations, taxpayers may rely on the rules described in sections 3 through 6 of this notice. SECTION 2. BACKGROUND For purposes of this notice, an “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. Sections 45(b)(11), 48(a)(14), 45Y(g) (7), and 48E(a)(3)(A) provide the energy community bonus credit requirements that taxpayers must satisfy to qualify EC Projects for increased credit amounts or rates under those provisions of the Code. 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.3 On October 24, 2022, the Treasury Department and the IRS published Notice 2022-51, 2022-43 I.R.B. 331, requesting comments on bonus credit amounts enacted by the IRA, including the energy community bonus credit provisions. Section 3.04 of Notice 2022-51 specifically requested comments on whether clarification is needed for the requirement that a facility be “located in” an energy community; the sources of information that the Treasury Department and the IRS should consider to determine metropolitan statistical areas (MSAs) and non-metropolitan statistical areas (non-MSAs) (including to determine whether an MSA or non-MSA has met the threshold for direct employment or local tax revenue related to the extraction, processing, transport, or storage of coal, oil, or natural gas) and to determine which “census tracts” (as defined by the U.S. Census Bureau (Census Bureau)) had a coal mine closure or coal-fired electric generating unit retirement in the relevant time periods; and whether any changes to the definition, scope, boundary, or status of a brownfield site, an MSA or non-MSA, or a census tract should be considered during the relevant credit period. Comments received in response to Notice 2022-51 were considered in the drafting of this notice. SECTION 3. ENERGY COMMUNITY CATEGORIES .01 In General. Section 45(b)(11)(B) identifies the following location-based Unless otherwise specified, all “section” or “§” references are to sections of the Code or the Income Tax Regulations (26 CFR part 1). See § 13101(g) of the IRA for the energy community provisions under § 45(b)(11), § 13102(o) of the IRA for the energy community provisions under § 48(a)(14), § 13701(a) of the IRA for the energy community provisions under § 45Y(g)(7), and § 13702(a) of the IRA for the energy community provisions under § 48E(a)(3)(A). 3 Notice 2022-61 (published in 87 FR 73580 (November 30, 2022) as corrected in 87 FR 75141 (December 7, 2022)); 2022-52 I.R.B. 560 (December 27, 2022) provides guidance with respect to the prevailing wage and apprenticeship requirements. 1 2 Bulletin No. 2023–29 1 July 17, 2023 categories of energy communities for purposes of §§ 45, 45Y, 48, and 48E: (1) Brownfield Category. This category includes a brownfield site (as defined in § 101(39)(A), (B), and (D)(ii)(III) of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA) (42 U.S.C. § 9601(39)). See section 3.02 of this notice for a description of this category of energy community, which this notice refers to as the “Brownfield Category.” (2) Statistical Area Category. This category includes an MSA or non-MSA that: (i) has (or had at any time after December 31, 2009) 0.17 percent or greater direct employment (Fossil Fuel Employment) or 25 percent or greater local tax revenues (Fossil Fuel Tax Revenue) related to the extraction, processing, transport, or storage of coal, oil, or natural gas (as determined by the Secretary of the Treasury or her delegate (Secretary)), and (ii) has an unemployment rate at or above the national average unemployment rate for the previous year (as determined by the Secretary). See section 3.03 of this notice for a description of this category of energy community, which this notice refers to as the “Statistical Area Category.” (3) Coal Closure Category. This category includes a census tract (or a census tract directly adjoining such census tract): (i) in which a coal mine has closed after December 31, 1999, or (ii) in which a coal-fired electric generating unit has been retired after December 31, 2009. See section 3.04 of this notice for a description of 2017 NAICS code 211 2121 213111 213112 213113 32411 4861 4862 this category of energy community, which this notice refers to as the “Coal Closure Category.” .02 Brownfield Category. A brownfield site for purposes of the Brownfield Category is defined in 42 U.S.C. § 9601(39)(A) as real property, the expansion, redevelopment, or reuse of which may be complicated by the presence or potential presence of a hazardous substance, pollutant, or contaminant (as defined under 42 U.S.C. § 9601) and certain mine-scarred land (as defined in 42 U.S.C. § 9601(39)(D)(ii)(III)). A brownfield site does not include the categories of property described in 42 U.S.C. § 9601(39)(B). .03 Statistical Area Category. (1) In General. The Statistical Area Category includes MSAs and non-MSAs. (a) Determination of MSAs. In general, MSAs are groups of counties or county-equivalents that are grouped according to standards determined by the Office of Management and Budget (OMB), within the Executive Office of the President. The OMB updates these standards every 10 years in accordance with the decennial census of the United States. MSA delineations provided by the OMB in Bulletin No. 18-03 (April 18, 2018) are used for all purposes of this notice. These delineations reflect the OMB Standards for Delineating Core Based Statistical Areas for the 2010 Decennial Census.4 (b) Determination of non-MSAs. In general, non-MSAs are defined as nonmetropolitan areas as identified in the May 2021 Metropolitan and Nonmetropolitan Area Definitions5 published by the Occupational Employment and Wages Statistics division of the U.S. Bureau of Labor Statistics (BLS). The BLS works in conjunction with individual states to determine nonmetropolitan area definitions. MSAs are first delineated, and then counties outside of MSAs are grouped together as nonmetropolitan areas. For purposes of this notice, the boundaries of non-MSAs in the states of Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island, and Vermont have been determined according to the boundaries of counties in a BLS‑defined nonmetropolitan area that have no portion in an MSA.6 For each of the Island Territories of American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands, the whole territory is grouped as one non-MSA. Appendix A contains the delineations of MSAs and non-MSAs that are used for all purposes of this notice. (2) Fossil Fuel Employment. For purposes of determining whether an MSA or non-MSA is in the Statistical Area Category based on Fossil Fuel Employment, the relevant direct employment is determined by the number of people employed in the industries identified below by 2017 North American Industry Classification System (NAICS) industry code7: Description Oil and Gas Extraction Coal Mining Drilling Oil and Gas Wells Support Activities for Oil and Gas Operations Support Activities for Coal Mining Petroleum Refineries Pipeline Transportation of Crude Oil Pipeline Transportation of Natural Gas 4 See 2010 Standards for Delineating Metropolitan and Micropolitan Statistical Areas, 75 FR 37245 (June 28, 2010), available at: https://www.federalregister.gov/documents/2010/06/28/20 10-15605/2010-standards-for-delineating-metropolitan-and-micropolitan-statistical-areas. 5 Available at May 2021 OEWS Metropolitan and Nonmetropolitan Area Definitions (bls.gov). 6 The boundaries of counties are defined in the 2020 TIGER/Line Geodatabases as defined by the Census Bureau. 7 Available at https://www.census.gov/naics/reference_files_tools/2017_NAICS_Manual.pdf. July 17, 2023 2 Bulletin No. 2023–29 The Fossil Fuel Employment rate is determined as the number of people employed in the industries identified by the 2017 NAICS codes specified above and as listed in the annual County Files of the County Business Patterns (CBP) published by the Census Bureau,8 divided by the total number of people employed in that area. The Fossil Fuel Employment and total employment for each county in an MSA or non-MSA is aggregated for each year to determine whether the MSA or non-MSA meets the Fossil Fuel Employment threshold of 0.17 percent. The list of MSAs and non-MSAs (by county) that have (or had any time after December 31, 2009) 0.17 percent or greater direct employment related to the extraction, processing, transportation, or storage of coal, oil, or natural gas is available in Appendix B. (3) Unemployment Rate. For purposes of determining whether an MSA and nonMSA has an unemployment rate at or above the national average unemployment rate for the previous year, the unemployment rates are determined using the Local Area Unemployment Statistics (LAUS) annual data for counties from the BLS9 and the comparison is made using unemployment rates for the previous calendar year. The county tables report the total number of individuals in the labor force and the total number unemployed. These amounts are then summed for each county within an MSA or non-MSA to determine the total labor force and total number of unemployed individuals. The unemployment rate is calculated by dividing the total number of unemployed individuals within the MSA or non-MSA by the total labor force. Annual unemployment rates for a calendar year generally are released in April of the following calendar year. The Treasury Department and the IRS intend to issue a listing identifying the MSAs and non-MSAs that qualify in the Statistical Area Category based on Fossil Fuel Employment after the unemployment data for 2022 becomes available. The Treasury Department and the IRS intend to update the listing of the Statistical Area Category based on Fossil Fuel Employment annually. These updates generally will be issued annually in May. The first listing of the Statistical Area Category based on Fossil Fuel Employment will apply to the period beginning on January 1, 2023. Each subsequent annual release will determine the MSAs and non-MSAs that will qualify under the Statistical Area Category based on Fossil Fuel Employment for the 12-month period starting in May through April of the following year. For example, the energy communities defined by the 2022 unemployment rates will be designated in May of 2023 and will remain in place until the next update, which would likely be in May 2024 after the necessary data becomes available. The update in May 2024 will use 2023 annual unemployment data and will remain in place until the next update, likely in May 2025. This approach is used because of the lag in availability of annual county unemployment rates. (4) Fossil Fuel Tax Revenue. The Statistical Area Category may include MSAs or non-MSAs based on Fossil Fuel Tax Revenue. Determining the level of Fossil Fuel Tax Revenue for an MSA or non-MSA presents certain data challenges because such data is not readily available from public sources, MSAs and non-MSAs may cover multiple localities that are sometimes, in the case of MSAs, located in different states, and each locality may have a different local tax regime. The Treasury Department and the IRS invite public comments addressing the possible data sources, revenue categories, and procedures to determine whether an MSA or non-MSA qualifies under the Statistical Area Category based on Fossil Fuel Tax Revenue. .04 Coal Closure Category. (1) Census Tracts. The Census Bureau defines census tracts as relatively permanent small-area geographic divisions of a county or statistically equivalent entity defined for the tabulation and presentation of data from the decennial census and selected other statistical programs.10 For purposes of determining whether a census tract is an energy community, the term census tract is defined and delineated by the Census Bureau for purposes of the 2020 Decennial Census (as described in 83 FR 56277).11 (2) Other Definitions Pertaining to Coal Closure Category. (a) Closed Coal Mine. The term closed coal mine means a coal mine classified as a surface or underground mine that has ever had for any period of time, since December 31, 1999, a mine status of abandoned or abandoned and sealed by the U.S. Department of Labor’s Mine Safety and Health Administration (MSHA) in the Mine Data Retrieval System (MDRS). Closed coal mines listed in the MSHA MDRS are excluded from the Coal Closure Category if they have irregular location information. This includes closed coal mines with listed latitude and longitude coordinates that do not place the mines in the listed county and state, and mines with latitude and longitude coordinates that only extend to the tenths place. Taxpayers with evidence to correct irregular location information of coal mines abandoned or abandoned and sealed since December 31, 1999, may provide that evidence to the MSHA. In the event that data corrections are verified by the MSHA, the IRS will include this correction in an annual ministerial notice. The MSHA will not determine tax credit eligibility. (b) Retired Coal-Fired Electric Generating Unit. The term retired coalfired electric generating unit means an electric generating unit classified as retired at any time since December 31, 2009, by the U.S. Energy Information Administration (EIA) of the U.S. Department of Energy in the Preliminary Monthly Electric Generator Inventory (EIA Form 860M) or the Electric Generator Inventory (EIA Form 860).12 At the time of being listed as retired, the generating unit must be Available at CBP Datasets (https://www.census.gov/programs-surveys/cbp/data/datasets.html). BLS Local Area Unemployment Statistics (LAUS) data for counties is available at https://www.bls.gov/lau. 10 Census Tracts for the 2020 Census—Final Criteria, 83 FR 56277 (November 13, 20218), available at: https://www.federalregister.gov/documents/2018/11/13/2018-24567/ census-tracts-for-the-2020-census-final-criteria. 11 The boundaries of the 2020 census tracts are defined in the 2020 TIGER/Line Geodatabases as defined by the Census Bureau. 12 A coal-fired electric generating unit may operate in a plant with multiple such units. A retirement after December 31, 2009, of a single coal-fired electric generating unit in such a plant would cause the census tract in which such retired unit is located to be included in the Coal Closure Category. 8 9 Bulletin No. 2023–29 3 July 17, 2023 characterized as a coal-fired electric generating unit. An electric generating unit is a coal-fired generating unit according to its classification in the EIA data. An electric generating unit is a generating unit if it is classified in the Preliminary Monthly Electric Generator Inventory (EIA Form 860M) for years 2016 to 2022 or the Electric Generator Inventory (EIA Form 860) for years 2010 to 2015. For years 2014 to 2022, coal-fired electric generating units are those listed in EIA Form 860M or EIA Form 860 data as having a “Technology” of “Conventional Steam Coal” or “Coal Integrated Gasification Combined Cycle.” For years 2010 to 2013, coal-fired electric generating units are those listed in EIA Form 860 data as having a primary fuel source code of anthracite coal, bituminous coal, lignite coal, refined coal, coal-derived synthesis gas, subbituminous coal, and waste/other coal.13 Retired coal-fired electric generating units listed in the EIA data are excluded from the Coal Closure Category if they have irregular location information. Taxpayers must coordinate with the EIA to address potential issues related to irregular location information. (c) Directly Adjoining. Census tracts are directly adjoining if their boundaries touch at any single point. There are many cases where multiple census tracts meet at a single point. If a closed coal mine or retired coal-fired electric generating unit is located in one of the census tracts, then other census tracts sharing the single point would be considered directly adjoining. (3) Census tracts in the Coal Closure Category are listed in Appendix C. SECTION 4. GENERALLY APPLICABLE RULES FOR DETERMINING WHETHER LOCATION REQUIREMENT IS MET .01 Timing. (1) In General. Under §§ 45 and 45Y, a qualified facility must be “located in” an energy community, and under §§ 48 and 48E an energy project, qualified facility, or energy storage technology, as applicable, must be “placed in service” within an energy community, to qualify for the bonus credit amounts or rates. For purposes of §§ 45 and 45Y, whether a qualified facility is located in an energy community (and thus eligible for the increased credit amounts or rates) is determined separately for each taxable year of the qualified facility’s 10-year credit period. For purposes of §§ 45 and 45Y, a qualified facility is treated as located in an energy community during a taxable year if it is located in an energy community during any part of the taxable year. For purposes of § 48, whether an energy project is placed in service within an energy community (and thus eligible for the increased credit rates) is determined as of the placed-in-service date (the date the credit is determined). Similarly, for purposes of § 48E, whether a qualified facility or energy storage technology is placed in service within an energy community (and thus eligible for the increased credit rates) is determined as of the placed-in-service date (the date the credit is determined). (2) Special Rule for Beginning of Construction. For purposes of §§ 45, 45Y, 48, and 48E, if a taxpayer begins construction of an EC Project on or after January 1, 2023, in a location that is an energy community as of the beginning of construction (BOC) date, then, with respect to that EC Project, the location will continue to be considered an energy community for the duration of the credit period for §§ 45 and 45Y or on the placed-in-service date for §§ 48 and 48E. For purposes of determining a BOC date for §§ 45 and 48, the IRS has issued notices under §§ 45 and 48 (collectively, BOC Notices) that provide guidance for determining when construction begins.14 For purposes of determining a BOC date under §§ 45Y and 48E, principles similar to those provided in the BOC Notices apply. .02 Location. An EC Project is treated as “located in” or “placed in service within” an energy community, if the EC Project satisfies either the nameplate capacity test (Nameplate Capacity Test as described in section 4.02(1) of this notice) or the square footage test (Footprint Test as described in section 4.02(2) of this notice).15 An EC Project that has nameplate capacity must apply the Nameplate Capacity Test. An EC Project that has no nameplate capacity must apply the Footprint Test. (1) Nameplate Capacity Test. Under the Nameplate Capacity Test, an EC Project that has nameplate capacity is considered located in or placed in service within an energy community if 50 percent or more of the EC Project’s nameplate capacity is in an area that qualifies as an energy community. An EC Project’s nameplate capacity percentage is determined by dividing the nameplate capacity of the EC Project’s energy-generating units that are located in an energy community by the total nameplate capacity of all the energy-generating units of the EC Project. (a) Determining Nameplate Capacity. Nameplate capacity for an electrical generating unit means the maximum electrical generating output in megawatts (MW) that the unit is capable of producing on a steady-state basis and during continuous operation under standard conditions, as measured by the manufacturer and consistent with the definition provided in 40 CFR § 96.202. Energy-generating units that generate direct current (DC) power before converting to alternating current (AC) (for example, solar photovoltaic) should use the nameplate capacity in DC, otherwise the nameplate capacity in AC should be used. For energy storage devices, the nameplate or maximum rated capacity means the storage device’s usable energy capacity (MWh). Usable energy capacity is the electric storage device capacity (in MW) multiplied by the duration hours of that storage capacity (h). Where applicable, the International EIA, Electric Power Annual 2021, November 2022, Technical notes, p. 6, available at https://www.eia.gov/electricity/annual/pdf/epa.pdf. Notice 2013-29, 2013-20 I.R.B. 1085; clarified by Notice 2013-60, 2013-44 I.R.B. 431; clarified and modified by Notice 2014-46, 2014-36 I.R.B. 520; updated by Notice 2015-25, 201513 I.R.B. 814; clarified and modified by Notice 2016-31, 2016-23 I.R.B. 1025; updated, clarified, and modified by Notice 2017-04, 2017-4 I.R.B. 541; Notice 2018-59, 2018-28 I.R.B. 196; modified by Notice 2019-43, 2019-31 I.R.B. 487; modified by Notice 2020-41, 2020-25 I.R.B. 954; clarified and modified by Notice 2021-5, 2021-3 I.R.B. 479; clarified and modified by Notice 2021-41, 2021-29 I.R.B. 17. 15 Energy communities must be located within the U.S. or a U.S. territory, including American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Commonwealth of Puerto Rico, or the U.S. Virgin Islands. 13 14 July 17, 2023 4 Bulletin No. 2023–29 Standard Organization (ISO) conditions are used to measure the maximum electrical generating output or usable energy capacity. (b) Nameplate Capacity Attribution Rule. If an EC Project with offshore energy generation units has nameplate capacity but none of the EC Project’s energy-generating units are in a census tract, MSA, or non-MSA, then the Nameplate Capacity Test for such EC Project is applied by attributing all the nameplate capacity of such EC Project to the land-based power conditioning equipment that conditions energy generated by the EC Project for transmission, distribution, or use and that is closest to the point of interconnection. (c) Example. A qualified offshore wind facility (Project) with 500 MW nameplate capacity is located on the outer continental shelf. The taxpayer that owns the Project (Taxpayer) elects under § 48(a)(5) to treat the Project as energy property and to claim a § 48 credit. None of the Project’s energy-generating units with nameplate capacity are in a census tract, MSA, or non-MSA. The onshore substation that conditions the Project’s generated electricity for transmission, distribution, or use and that is located nearest to the point of land-based interconnection is located in an energy community. Taxpayer may attribute the Project’s nameplate capacity to that onshore substation under the Nameplate Capacity Attribution Test. As a result, if the Project otherwise meets the requirements for the § 48 credit, the taxpayer may claim an increased credit rate pursuant to § 48(a)(14)(A) for the Project. (2) Footprint Test. If an EC Project does not have a nameplate capacity (for example, qualified biogas property), such EC Project applies the Footprint Test. Such an EC Project is considered located in or placed in service within an energy community if 50 percent or more of its square footage is in an area that qualifies as an energy community. This percentage is determined by dividing the square footage of the EC Project that is located in an energy community by the total square footage of the EC Project. 16 SECTION 5. SAFE HARBOR FOR BROWNFIELD SITES .01 In General. The IRS will accept that a site meets the definition of a brownfield site under 42 U.S.C. § 9601(39)(A) if it satisfies at least one of the conditions described in section 5.02 of this notice and the site is not described in 42 U.S.C. § 9601(39)(B). .02 Safe Harbor. The conditions described in this paragraph are as follows: (1) The site was previously assessed through federal, state, territory, or federally recognized Indian tribal brownfield resources as meeting the definition of a brownfield site under 42 U.S.C. § 9601(39)(A). Potential site lists may be found under the category of Brownfields Properties on the EPA’s Cleanups in My Community webpage or on similar webpages maintained by states, territories, or for federally recognized Indian tribes;16 (2) An ASTM E1903 Phase II Environmental Site Assessment (Phase II Assessment) has been completed with respect to the site in accordance with the most current applicable version of the Standard Practice for Environmental Site Assessments: Phase II Environmental Site Assessment Process of ASTM International and such Phase II Assessment confirms the presence on the site of a hazardous substance as defined under 42 U.S.C. § 9601(14), or a pollutant or contaminant as defined under 42 U.S.C. § 9601(33); or (3) For projects with a nameplate capacity of not greater than 5MW (AC), an ASTM E1527 Phase I Environmental Site Assessment (Phase I Assessment) has been completed with respect to the site in accordance with the most current applicable version of the Standard Practice for Environmental Site Assessments: Phase I Environmental Site Assessment Process of ASTM International. SECTION 6. SUBSTANTIATION A taxpayer claiming the increased credit amount or rate for meeting energy community bonus credit requirements must meet the general recordkeeping requirements under § 6001 in order to substantiate that an EC Project is located in or has been placed in service in an energy community. Section 6001 provides that every person liable for any tax imposed by the Code, or for the collection thereof, must keep such records as the Secretary may from time to time prescribe. Section 1.6001-1(a) provides that any person subject to income tax must keep such permanent books of account or records as are sufficient to establish the amount of gross income, deductions, credits, or other matters required to be shown by such person in any return of such tax. Section 1.6001-1(e) provides that the books and records required by § 1.6001-1 must be retained so long as the contents thereof may become material in the administration of any internal revenue law. SECTION 7. SUBMISSION OF PUBLIC COMMENTS REGARDING FOSSIL FUEL TAX REVENUE .01 Written comments addressing the possible data sources, revenue categories, and procedures to determine whether an MSA or non-MSA qualifies under the Statistical Area Category based on Fossil Fuel Tax Revenue (as described in section 3.03(4) of this notice) should be submitted by May 4, 2023. The subject line for the comments should include a reference to Notice 2023-29. Comments may be submitted in one of two ways: (1) Electronically via the Federal eRulemaking Portal at www.regulations. gov (type IRS-2023-0014 in the search field on the regulations.gov homepage to find this notice and submit comments). (2) Alternatively, by mail to: Internal Revenue Service, CC:PA:LPD:PR (Notice 2023-29), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. .02 All commenters are strongly encouraged to submit comments electronically. The Treasury Department and the IRS will publish for public availability any comment submitted electronically, or on paper, to its public docket on regulations.gov. Available at https://java.epa.gov/acrespub/stvrp/. Bulletin No. 2023–29 5 July 17, 2023 SECTION 8. DRAFTING INFORMATION The principal author of this notice is the Office of Associate Chief Counsel July 17, 2023 (Passthroughs & Special Industries). However, other personnel from the Treasury Department and the IRS participated in its development. For further information regarding this notice, call 6 the energy security guidance contact number at (202) 317-5254 (not a toll-free number). Bulletin No. 2023–29 APPENDIX A: Treasury/IRS-defined MSAs and non-MSAs for IRA Energy Community Tax Credit Bonus State FIPS Code County FIPS Code State Name County or County-Equivalent Entity Name MSA or non-MSA Code MSA or non-MSA Name 01 001 Alabama Autauga County 33860 Montgomery, AL 01 003 Alabama Baldwin County 19300 Daphne-Fairhope-Foley, AL 01 005 Alabama Barbour County 100004 Southeast Alabama nonmetropolitan area 01 007 Alabama Bibb County 13820 Birmingham-Hoover, AL 01 009 Alabama Blount County 13820 Birmingham-Hoover, AL 01 011 Alabama Bullock County 100004 Southeast Alabama nonmetropolitan area 01 013 Alabama Butler County 100004 Southeast Alabama nonmetropolitan area 01 015 Alabama Calhoun County 11500 Anniston-Oxford-Jacksonville, AL 01 017 Alabama Chambers County 100002 Northeast Alabama nonmetropolitan area 01 019 Alabama Cherokee County 100002 Northeast Alabama nonmetropolitan area 01 021 Alabama Chilton County 13820 Birmingham-Hoover, AL 01 023 Alabama Choctaw County 100003 Southwest Alabama nonmetropolitan area 01 025 Alabama Clarke County 100003 Southwest Alabama nonmetropolitan area 01 027 Alabama Clay County 100002 Northeast Alabama nonmetropolitan area 01 029 Alabama Cleburne County 100002 Northeast Alabama nonmetropolitan area 01 031 Alabama Coffee County 100004 Southeast Alabama nonmetropolitan area 01 033 Alabama Colbert County 22520 Florence-Muscle Shoals, AL 01 035 Alabama Conecuh County 100003 Southwest Alabama nonmetropolitan area 01 037 Alabama Coosa County 100002 Northeast Alabama nonmetropolitan area 01 039 Alabama Covington County 100004 Southeast Alabama nonmetropolitan area 01 041 Alabama Crenshaw County 100004 Southeast Alabama nonmetropolitan area 01 043 Alabama Cullman County 100001 Northwest Alabama nonmetropolitan area 01 045 Alabama Dale County 100004 Southeast Alabama nonmetropolitan area 01 047 Alabama Dallas County 100003 Southwest Alabama nonmetropolitan area 01 049 Alabama DeKalb County 100002 Northeast Alabama nonmetropolitan area 01 051 Alabama Elmore County 33860 Montgomery, AL 01 053 Alabama Escambia County 100003 Southwest Alabama nonmetropolitan area 01 055 Alabama Etowah County 23460 Gadsden, AL Bulletin No. 2023–29 7 July 17, 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 01 057 Alabama Fayette County 100001 Northwest Alabama nonmetropolitan area 01 059 Alabama Franklin County 100001 Northwest Alabama nonmetropolitan area 01 061 Alabama Geneva County 20020 Dothan, AL 01 063 Alabama Greene County 100003 Southwest Alabama nonmetropolitan area 01 065 Alabama Hale County 46220 Tuscaloosa, AL 01 067 Alabama Henry County 20020 Dothan, AL 01 069 Alabama Houston County 20020 Dothan, AL 01 071 Alabama Jackson County 100002 Northeast Alabama nonmetropolitan area 01 073 Alabama Jefferson County 13820 Birmingham-Hoover, AL 01 075 Alabama Lamar County 100001 Northwest Alabama nonmetropolitan area 01 077 Alabama Lauderdale County 22520 Florence-Muscle Shoals, AL 01 079 Alabama Lawrence County 19460 Decatur, AL 01 081 Alabama Lee County 12220 Auburn-Opelika, AL 01 083 Alabama Limestone County 26620 Huntsville, AL 01 085 Alabama Lowndes County 33860 Montgomery, AL 01 087 Alabama Macon County 100004 Southeast Alabama nonmetropolitan area 01 089 Alabama Madison County 26620 Huntsville, AL 01 091 Alabama Marengo County 100003 Southwest Alabama nonmetropolitan area 01 093 Alabama Marion County 100001 Northwest Alabama nonmetropolitan area 01 095 Alabama Marshall County 100002 Northeast Alabama nonmetropolitan area 01 097 Alabama Mobile County 33660 Mobile, AL 01 099 Alabama Monroe County 100003 Southwest Alabama nonmetropolitan area 01 101 Alabama Montgomery County 33860 Montgomery, AL 01 103 Alabama Morgan County 19460 Decatur, AL 01 105 Alabama Perry County 100003 Southwest Alabama nonmetropolitan area 01 107 Alabama Pickens County 46220 Tuscaloosa, AL 01 109 Alabama Pike County 100004 Southeast Alabama nonmetropolitan area 01 111 Alabama Randolph County 100002 Northeast Alabama nonmetropolitan area July 17, 2023 8 Bulletin No. 2023–29 State FIPS Code County FIPS Code State Name County or County-Equivalent Entity Name MSA or non-MSA Code MSA or non-MSA Name 01 113 Alabama Russell County 17980 Columbus, GA-AL 01 115 Alabama St. Clair County 13820 Birmingham-Hoover, AL 01 117 Alabama Shelby County 13820 Birmingham-Hoover, AL 01 119 Alabama Sumter County 100003 Southwest Alabama nonmetropolitan area 01 121 Alabama Talladega County 100002 Northeast Alabama nonmetropolitan area 01 123 Alabama Tallapoosa County 100002 Northeast Alabama nonmetropolitan area 01 125 Alabama Tuscaloosa County 46220 Tuscaloosa, AL 01 127 Alabama Walker County 13820 Birmingham-Hoover, AL 01 129 Alabama Washington County 100003 Southwest Alabama nonmetropolitan area 01 131 Alabama Wilcox County 100003 Southwest Alabama nonmetropolitan area 01 133 Alabama Winston County 100001 Northwest 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 Bulletin No. 2023–29 9 July 17, 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 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 WalesHyder 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 July 17, 2023 10 Bulletin No. 2023–29 State FIPS Code County FIPS Code State Name County or County-Equivalent Entity Name MSA or non-MSA Code MSA or non-MSA Name 04 013 Arizona Maricopa County 38060 Phoenix-Mesa-Scottsdale, AZ 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 04 021 Arizona Pinal County 38060 Phoenix-Mesa-Scottsdale, AZ 04 023 Arizona Santa Cruz County 400001 Arizona nonmetropolitan area 04 025 Arizona Yavapai County 39140 Prescott, AZ 04 027 Arizona Yuma County 49740 Yuma, AZ 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 05 007 Arkansas Benton County 22220 Fayetteville-Springdale-Rogers, AR-MO 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 05 031 Arkansas Craighead County 27860 Jonesboro, AR 05 033 Arkansas Crawford County 22900 Fort Smith, AR-OK 05 035 Arkansas Crittenden County 32820 Memphis, TN-MS-AR 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 05 045 Arkansas Faulkner County 30780 Little Rock-North Little Rock-Conway, AR 05 047 Arkansas Franklin County 500003 West Arkansas nonmetropolitan area 05 049 Arkansas Fulton County 500001 North Arkansas nonmetropolitan area Bulletin No. 2023–29 11 July 17, 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 05 051 Arkansas Garland County 26300 Hot Springs, AR 05 053 Arkansas Grant County 30780 Little Rock-North Little Rock-Conway, 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 05 085 Arkansas Lonoke County 30780 Little Rock-North Little Rock-Conway, AR 05 087 Arkansas Madison County 22220 Fayetteville-Springdale-Rogers, AR-MO 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 05 105 Arkansas Perry County 30780 Little Rock-North Little Rock-Conway, AR 05 107 Arkansas Phillips County 500002 East Arkansas nonmetropolitan area 05 109 Arkansas Pike County 500003 West Arkansas nonmetropolitan area 05 111 Arkansas Poinsett County 27860 Jonesboro, AR July 17, 2023 12 Bulletin No. 2023–29 State FIPS Code County FIPS Code State Name County or County-Equivalent Entity Name MSA or non-MSA Code MSA or non-MSA Name 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 05 119 Arkansas Pulaski County 30780 Little Rock-North Little Rock-Conway, AR 05 121 Arkansas Randolph County 500002 East Arkansas nonmetropolitan area 05 123 Arkansas St. Francis County 500002 East Arkansas nonmetropolitan area 05 125 Arkansas Saline County 30780 Little Rock-North Little Rock-Conway, AR 05 127 Arkansas Scott County 500003 West Arkansas nonmetropolitan area 05 129 Arkansas Searcy County 500001 North Arkansas nonmetropolitan area 05 131 Arkansas Sebastian County 22900 Fort Smith, AR-OK 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 05 143 Arkansas Washington County 22220 Fayetteville-Springdale-Rogers, AR-MO 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 06 007 California Butte County 17020 Chico, CA 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 06 015 California Del Norte County 600003 North Coast Region of California nonmetropolitan area 06 017 California El Dorado County 40900 Sacramento--Roseville--Arden-Arcade, CA Bulletin No. 2023–29 13 July 17, 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 06 019 California Fresno County 23420 Fresno, CA 06 021 California Glenn County 600007 North Valley-Northern Mountains Region of California nonmetropolitan area 06 023 California Humboldt County 600003 North Coast Region of California nonmetropolitan area 06 025 California Imperial County 20940 El Centro, CA 06 027 California Inyo County 600006 Eastern Sierra-Mother Lode Region of California nonmetropolitan area 06 029 California Kern County 12540 Bakersfield, CA 06 031 California Kings County 25260 Hanford-Corcoran, CA 06 033 California Lake County 600003 North Coast Region of California nonmetropolitan area 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 06 039 California Madera County 31460 Madera, 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 06 045 California Mendocino County 600003 North Coast Region of California nonmetropolitan area 06 047 California Merced County 32900 Merced, CA 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 06 053 California Monterey County 41500 Salinas, CA 06 055 California Napa County 34900 Napa, CA 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 06 061 California Placer County 40900 Sacramento--Roseville--Arden-Arcade, CA 06 063 California Plumas County 600007 North Valley-Northern Mountains Region of California nonmetropolitan area July 17, 2023 14 Bulletin No. 2023–29 State FIPS Code County FIPS Code State Name County or County-Equivalent Entity Name MSA or non-MSA Code MSA or non-MSA Name 06 065 California Riverside County 40140 Riverside-San Bernardino-Ontario, CA 06 067 California Sacramento County 40900 Sacramento--Roseville--Arden-Arcade, CA 06 069 California San Benito County 41940 San Jose-Sunnyvale-Santa Clara, 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 06 077 California San Joaquin County 44700 Stockton-Lodi, CA 06 079 California San Luis Obispo County 42020 San Luis Obispo-Paso Robles-Arroyo Grande, 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 06 085 California Santa Clara County 41940 San Jose-Sunnyvale-Santa Clara, CA 06 087 California Santa Cruz County 42100 Santa Cruz-Watsonville, CA 06 089 California Shasta County 39820 Redding, 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 06 097 California Sonoma County 42220 Santa Rosa, CA 06 099 California Stanislaus County 33700 Modesto, 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 Bulletin No. 2023–29 15 July 17, 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 06 113 California Yolo County 40900 Sacramento--Roseville--Arden-Arcade, CA 06 115 California Yuba County 49700 Yuba City, CA 08 001 Colorado Adams County 19740 Denver-Aurora-Lakewood, CO 08 003 Colorado Alamosa County 800001 Eastern and Southern Colorado nonmetropolitan area 08 005 Colorado Arapahoe County 19740 Denver-Aurora-Lakewood, CO 08 007 Colorado Archuleta County 800002 Southwest Colorado nonmetropolitan area 08 009 Colorado Baca County 800001 Eastern and Southern Colorado nonmetropolitan area 08 011 Colorado Bent County 800001 Eastern and Southern Colorado nonmetropolitan area 08 013 Colorado Boulder County 14500 Boulder, CO 08 014 Colorado Broomfield County 19740 Denver-Aurora-Lakewood, CO 08 015 Colorado Chaffee County 800002 Southwest Colorado nonmetropolitan area 08 017 Colorado Cheyenne County 800001 Eastern and Southern Colorado nonmetropolitan area 08 019 Colorado Clear Creek County 19740 Denver-Aurora-Lakewood, CO 08 021 Colorado Conejos County 800001 Eastern and Southern Colorado nonmetropolitan area 08 023 Colorado Costilla County 800001 Eastern and Southern Colorado nonmetropolitan area 08 025 Colorado Crowley County 800001 Eastern and Southern Colorado nonmetropolitan area 08 027 Colorado Custer County 800001 Eastern and Southern Colorado nonmetropolitan area 08 029 Colorado Delta County 800002 Southwest Colorado nonmetropolitan area 08 031 Colorado Denver County 19740 Denver-Aurora-Lakewood, CO 08 033 Colorado Dolores County 800002 Southwest Colorado nonmetropolitan area 08 035 Colorado Douglas County 19740 Denver-Aurora-Lakewood, CO 08 037 Colorado Eagle County 800003 Northwest Colorado nonmetropolitan area 08 039 Colorado Elbert County 19740 Denver-Aurora-Lakewood, CO 08 041 Colorado El Paso County 17820 Colorado Springs, CO July 17, 2023 16 Bulletin No. 2023–29 State FIPS Code County FIPS Code State Name County or County-Equivalent Entity Name MSA or non-MSA Code MSA or non-MSA Name 08 043 Colorado Fremont County 800002 Southwest Colorado nonmetropolitan area 08 045 Colorado Garfield County 800003 Northwest Colorado nonmetropolitan area 08 047 Colorado Gilpin County 19740 Denver-Aurora-Lakewood, CO 08 049 Colorado Grand County 800003 Northwest Colorado nonmetropolitan area 08 051 Colorado Gunnison County 800002 Southwest Colorado nonmetropolitan area 08 053 Colorado Hinsdale County 800002 Southwest Colorado nonmetropolitan area 08 055 Colorado Huerfano County 800001 Eastern and Southern Colorado nonmetropolitan area 08 057 Colorado Jackson County 800003 Northwest Colorado nonmetropolitan area 08 059 Colorado Jefferson County 19740 Denver-Aurora-Lakewood, CO 08 061 Colorado Kiowa County 800001 Eastern and Southern Colorado nonmetropolitan area 08 063 Colorado Kit Carson County 800001 Eastern and Southern Colorado nonmetropolitan area 08 065 Colorado Lake County 800003 Northwest Colorado nonmetropolitan area 08 067 Colorado La Plata County 800002 Southwest Colorado nonmetropolitan area 08 069 Colorado Larimer County 22660 Fort Collins, CO 08 071 Colorado Las Animas County 800001 Eastern and Southern Colorado nonmetropolitan area 08 073 Colorado Lincoln County 800001 Eastern and Southern Colorado nonmetropolitan area 08 075 Colorado Logan County 800001 Eastern and Southern Colorado nonmetropolitan area 08 077 Colorado Mesa County 24300 Grand Junction, CO 08 079 Colorado Mineral County 800001 Eastern and Southern Colorado nonmetropolitan area 08 081 Colorado Moffat County 800003 Northwest Colorado nonmetropolitan area 08 083 Colorado Montezuma County 800002 Southwest Colorado nonmetropolitan area 08 085 Colorado Montrose County 800002 Southwest Colorado nonmetropolitan area Bulletin No. 2023–29 17 July 17, 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 08 087 Colorado Morgan County 800001 Eastern and Southern Colorado nonmetropolitan area 08 089 Colorado Otero County 800001 Eastern and Southern Colorado nonmetropolitan area 08 091 Colorado Ouray County 800002 Southwest Colorado nonmetropolitan area 08 093 Colorado Park County 19740 Denver-Aurora-Lakewood, CO 08 095 Colorado Phillips County 800001 Eastern and Southern Colorado nonmetropolitan area 08 097 Colorado Pitkin County 800003 Northwest Colorado nonmetropolitan area 08 099 Colorado Prowers County 800001 Eastern and Southern Colorado nonmetropolitan area 08 101 Colorado Pueblo County 39380 Pueblo, CO 08 103 Colorado Rio Blanco County 800003 Northwest Colorado nonmetropolitan area 08 105 Colorado Rio Grande County 800001 Eastern and Southern Colorado nonmetropolitan area 08 107 Colorado Routt County 800003 Northwest Colorado nonmetropolitan area 08 109 Colorado Saguache County 800001 Eastern and Southern Colorado nonmetropolitan area 08 111 Colorado San Juan County 800002 Southwest Colorado nonmetropolitan area 08 113 Colorado San Miguel County 800002 Southwest Colorado nonmetropolitan area 08 115 Colorado Sedgwick County 800001 Eastern and Southern Colorado nonmetropolitan area 08 117 Colorado Summit County 800003 Northwest Colorado nonmetropolitan area 08 119 Colorado Teller County 17820 Colorado Springs, CO 08 121 Colorado Washington County 800001 Eastern and Southern Colorado nonmetropolitan area 08 123 Colorado Weld County 24540 Greeley, CO 08 125 Colorado Yuma County 800001 Eastern and Southern Colorado nonmetropolitan area 09 001 Connecticut Fairfield County 14860 Bridgeport-Stamford-Norwalk, CT 09 003 Connecticut Hartford County 25540 Hartford-West Hartford-East Hartford, CT 09 005 Connecticut Litchfield County 900001 Connecticut nonmetropolitan area July 17, 2023 18 Bulletin No. 2023–29 State FIPS Code County FIPS Code State Name County or County-Equivalent Entity Name MSA or non-MSA Code MSA or non-MSA Name 09 007 Connecticut Middlesex County 25540 Hartford-West Hartford-East Hartford, CT 09 009 Connecticut New Haven County 35300 New Haven-Milford, CT 09 011 Connecticut New London County 35980 Norwich-New London, CT 09 013 Connecticut Tolland County 25540 Hartford-West Hartford-East Hartford, CT 09 015 Connecticut Windham County 49340 Worcester, MA-CT 10 001 Delaware Kent County 20100 Dover, DE 10 003 Delaware New Castle County 37980 Philadelphia-Camden-Wilmington, PA-NJ-DE-MD 10 005 Delaware Sussex County 41540 Salisbury, MD-DE 11 001 District of Columbia District of Columbia 47900 Washington-Arlington-Alexandria, DC-VA-MD-WV 12 001 Florida Alachua County 23540 Gainesville, FL 12 003 Florida Baker County 27260 Jacksonville, FL 12 005 Florida Bay County 37460 Panama City, FL 12 007 Florida Bradford County 1200006 North Florida nonmetropolitan area 12 009 Florida Brevard County 37340 Palm Bay-Melbourne-Titusville, FL 12 011 Florida Broward County 33100 Miami-Fort Lauderdale-West Palm Beach, FL 12 013 Florida Calhoun County 1200006 North Florida nonmetropolitan area 12 015 Florida Charlotte County 39460 Punta Gorda, FL 12 017 Florida Citrus County 26140 Homosassa Springs, FL 12 019 Florida Clay County 27260 Jacksonville, FL 12 021 Florida Collier County 34940 Naples-Immokalee-Marco Island, FL 12 023 Florida Columbia County 1200006 North Florida nonmetropolitan area 12 027 Florida DeSoto County 1200003 South Florida nonmetropolitan area 12 029 Florida Dixie County 1200006 North Florida nonmetropolitan area 12 031 Florida Duval County 27260 Jacksonville, FL 12 033 Florida Escambia County 37860 Pensacola-Ferry Pass-Brent, FL 12 035 Florida Flagler County 19660 Deltona-Daytona Beach-Ormond Beach, FL 12 037 Florida Franklin County 1200006 North Florida nonmetropolitan area 12 039 Florida Gadsden County 45220 Tallahassee, FL 12 041 Florida Gilchrist County 23540 Gainesville, FL 12 043 Florida Glades County 1200003 South Florida nonmetropolitan area Bulletin No. 2023–29 19 July 17, 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 12 045 Florida Gulf County 37460 Panama City, FL 12 047 Florida Hamilton County 1200006 North Florida nonmetropolitan area 12 049 Florida Hardee County 1200003 South Florida nonmetropolitan area 12 051 Florida Hendry County 1200003 South Florida nonmetropolitan area 12 053 Florida Hernando County 45300 Tampa-St. Petersburg-Clearwater, FL 12 055 Florida Highlands County 42700 Sebring, FL 12 057 Florida Hillsborough County 45300 Tampa-St. Petersburg-Clearwater, FL 12 059 Florida Holmes County 1200006 North Florida nonmetropolitan area 12 061 Florida Indian River County 42680 Sebastian-Vero Beach, FL 12 063 Florida Jackson County 1200006 North Florida nonmetropolitan area 12 065 Florida Jefferson County 45220 Tallahassee, FL 12 067 Florida Lafayette County 1200006 North Florida nonmetropolitan area 12 069 Florida Lake County 36740 Orlando-Kissimmee-Sanford, FL 12 071 Florida Lee County 15980 Cape Coral-Fort Myers, FL 12 073 Florida Leon County 45220 Tallahassee, FL 12 075 Florida Levy County 1200006 North Florida nonmetropolitan area 12 077 Florida Liberty County 1200006 North Florida nonmetropolitan area 12 079 Florida Madison County 1200006 North Florida nonmetropolitan area 12 081 Florida Manatee County 35840 North Port-Sarasota-Bradenton, FL 12 083 Florida Marion County 36100 Ocala, FL 12 085 Florida Martin County 38940 Port St. Lucie, FL 12 086 Florida Miami-Dade County 33100 Miami-Fort Lauderdale-West Palm Beach, FL 12 087 Florida Monroe County 1200003 South Florida nonmetropolitan area 12 089 Florida Nassau County 27260 Jacksonville, FL 12 091 Florida Okaloosa County 18880 Crestview-Fort Walton Beach-Destin, FL 12 093 Florida Okeechobee County 1200003 South Florida nonmetropolitan area 12 095 Florida Orange County 36740 Orlando-Kissimmee-Sanford, FL 12 097 Florida Osceola County 36740 Orlando-Kissimmee-Sanford, FL 12 099 Florida Palm Beach County 33100 Miami-Fort Lauderdale-West Palm Beach, FL 12 101 Florida Pasco County 45300 Tampa-St. Petersburg-Clearwater, FL 12 103 Florida Pinellas County 45300 Tampa-St. Petersburg-Clearwater, FL 12 105 Florida Polk County 29460 Lakeland-Winter Haven, FL July 17, 2023 20 Bulletin No. 2023–29 State FIPS Code County FIPS Code State Name County or County-Equivalent Entity Name MSA or non-MSA Code MSA or non-MSA Name 12 107 Florida Putnam County 1200006 North Florida nonmetropolitan area 12 109 Florida St. Johns County 27260 Jacksonville, FL 12 111 Florida St. Lucie County 38940 Port St. Lucie, FL 12 113 Florida Santa Rosa County 37860 Pensacola-Ferry Pass-Brent, FL 12 115 Florida Sarasota County 35840 North Port-Sarasota-Bradenton, FL 12 117 Florida Seminole County 36740 Orlando-Kissimmee-Sanford, FL 12 119 Florida Sumter County 45540 The Villages, FL 12 121 Florida Suwannee County 1200006 North Florida nonmetropolitan area 12 123 Florida Taylor County 1200006 North Florida nonmetropolitan area 12 125 Florida Union County 1200006 North Florida nonmetropolitan area 12 127 Florida Volusia County 19660 Deltona-Daytona Beach-Ormond Beach, FL 12 129 Florida Wakulla County 45220 Tallahassee, FL 12 131 Florida Walton County 18880 Crestview-Fort Walton Beach-Destin, FL 12 133 Florida Washington County 1200006 North Florida nonmetropolitan area 13 001 Georgia Appling County 1300004 South Georgia nonmetropolitan area 13 003 Georgia Atkinson County 1300004 South Georgia nonmetropolitan area 13 005 Georgia Bacon County 1300004 South Georgia nonmetropolitan area 13 007 Georgia Baker County 10500 Albany, GA 13 009 Georgia Baldwin County 1300002 Middle Georgia nonmetropolitan area 13 011 Georgia Banks County 1300001 North Georgia nonmetropolitan area 13 013 Georgia Barrow County 12060 Atlanta-Sandy Springs-Roswell, GA 13 015 Georgia Bartow County 12060 Atlanta-Sandy Springs-Roswell, GA 13 017 Georgia Ben Hill County 1300004 South Georgia nonmetropolitan area 13 019 Georgia Berrien County 1300004 South Georgia nonmetropolitan area 13 021 Georgia Bibb County 31420 Macon-Bibb County, GA 13 023 Georgia Bleckley County 1300002 Middle Georgia nonmetropolitan area 13 025 Georgia Brantley County 15260 Brunswick, GA 13 027 Georgia Brooks County 46660 Valdosta, GA 13 029 Georgia Bryan County 42340 Savannah, GA 13 031 Georgia Bulloch County 1300003 East Georgia nonmetropolitan area 13 033 Georgia Burke County 12260 Augusta-Richmond County, GA-SC 13 035 Georgia Butts County 12060 Atlanta-Sandy Springs-Roswell, GA 13 037 Georgia Calhoun County 1300004 South Georgia nonmetropolitan area Bulletin No. 2023–29 21 July 17, 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 13 039 Georgia Camden County 1300004 South Georgia nonmetropolitan area 13 043 Georgia Candler County 1300003 East Georgia nonmetropolitan area 13 045 Georgia Carroll County 12060 Atlanta-Sandy Springs-Roswell, GA 13 047 Georgia Catoosa County 16860 Chattanooga, TN-GA 13 049 Georgia Charlton County 1300004 South Georgia nonmetropolitan area 13 051 Georgia Chatham County 42340 Savannah, GA 13 053 Georgia Chattahoochee County 17980 Columbus, GA-AL 13 055 Georgia Chattooga County 1300001 North Georgia nonmetropolitan area 13 057 Georgia Cherokee County 12060 Atlanta-Sandy Springs-Roswell, GA 13 059 Georgia Clarke County 12020 Athens-Clarke County, GA 13 061 Georgia Clay County 1300004 South Georgia nonmetropolitan area 13 063 Georgia Clayton County 12060 Atlanta-Sandy Springs-Roswell, GA 13 065 Georgia Clinch County 1300004 South Georgia nonmetropolitan area 13 067 Georgia Cobb County 12060 Atlanta-Sandy Springs-Roswell, GA 13 069 Georgia Coffee County 1300004 South Georgia nonmetropolitan area 13 071 Georgia Colquitt County 1300004 South Georgia nonmetropolitan area 13 073 Georgia Columbia County 12260 Augusta-Richmond County, GA-SC 13 075 Georgia Cook County 1300004 South Georgia nonmetropolitan area 13 077 Georgia Coweta County 12060 Atlanta-Sandy Springs-Roswell, GA 13 079 Georgia Crawford County 31420 Macon-Bibb County, GA 13 081 Georgia Crisp County 1300002 Middle Georgia nonmetropolitan area 13 083 Georgia Dade County 16860 Chattanooga, TN-GA 13 085 Georgia Dawson County 12060 Atlanta-Sandy Springs-Roswell, GA 13 087 Georgia Decatur County 1300004 South Georgia nonmetropolitan area 13 089 Georgia DeKalb County 12060 Atlanta-Sandy Springs-Roswell, GA 13 091 Georgia Dodge County 1300002 Middle Georgia nonmetropolitan area 13 093 Georgia Dooly County 1300002 Middle Georgia nonmetropolitan area 13 095 Georgia Dougherty County 10500 Albany, GA 13 097 Georgia Douglas County 12060 Atlanta-Sandy Springs-Roswell, GA 13 099 Georgia Early County 1300004 South Georgia nonmetropolitan area 13 101 Georgia Echols County 46660 Valdosta, GA 13 103 Georgia Effingham County 42340 Savannah, GA 13 105 Georgia Elbert County 1300001 North Georgia nonmetropolitan area July 17, 2023 22 Bulletin No. 2023–29 State FIPS Code County FIPS Code State Name County or County-Equivalent Entity Name MSA or non-MSA Code MSA or non-MSA Name 13 107 Georgia Emanuel County 1300003 East Georgia nonmetropolitan area 13 109 Georgia Evans County 1300003 East Georgia nonmetropolitan area 13 111 Georgia Fannin County 1300001 North Georgia nonmetropolitan area 13 113 Georgia Fayette County 12060 Atlanta-Sandy Springs-Roswell, GA 13 115 Georgia Floyd County 40660 Rome, GA 13 117 Georgia Forsyth County 12060 Atlanta-Sandy Springs-Roswell, GA 13 119 Georgia Franklin County 1300001 North Georgia nonmetropolitan area 13 121 Georgia Fulton County 12060 Atlanta-Sandy Springs-Roswell, GA 13 123 Georgia Gilmer County 1300001 North Georgia nonmetropolitan area 13 125 Georgia Glascock County 1300003 East Georgia nonmetropolitan area 13 127 Georgia Glynn County 15260 Brunswick, GA 13 129 Georgia Gordon County 1300001 North Georgia nonmetropolitan area 13 131 Georgia Grady County 1300004 South Georgia nonmetropolitan area 13 133 Georgia Greene County 1300001 North Georgia nonmetropolitan area 13 135 Georgia Gwinnett County 12060 Atlanta-Sandy Springs-Roswell, GA 13 137 Georgia Habersham County 1300001 North Georgia nonmetropolitan area 13 139 Georgia Hall County 23580 Gainesville, GA 13 141 Georgia Hancock County 1300003 East Georgia nonmetropolitan area 13 143 Georgia Haralson County 12060 Atlanta-Sandy Springs-Roswell, GA 13 145 Georgia Harris County 17980 Columbus, GA-AL 13 147 Georgia Hart County 1300001 North Georgia nonmetropolitan area 13 149 Georgia Heard County 12060 Atlanta-Sandy Springs-Roswell, GA 13 151 Georgia Henry County 12060 Atlanta-Sandy Springs-Roswell, GA 13 153 Georgia Houston County 47580 Warner Robins, GA 13 155 Georgia Irwin County 1300004 South Georgia nonmetropolitan area 13 157 Georgia Jackson County 1300001 North Georgia nonmetropolitan area 13 159 Georgia Jasper County 12060 Atlanta-Sandy Springs-Roswell, GA 13 161 Georgia Jeff Davis County 1300004 South Georgia nonmetropolitan area 13 163 Georgia Jefferson County 1300003 East Georgia nonmetropolitan area 13 165 Georgia Jenkins County 1300003 East Georgia nonmetropolitan area 13 167 Georgia Johnson County 1300003 East Georgia nonmetropolitan area 13 169 Georgia Jones County 31420 Macon-Bibb County, GA 13 171 Georgia Lamar County 12060 Atlanta-Sandy Springs-Roswell, GA Bulletin No. 2023–29 23 July 17, 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 13 173 Georgia Lanier County 46660 Valdosta, GA 13 175 Georgia Laurens County 1300002 Middle Georgia nonmetropolitan area 13 177 Georgia Lee County 10500 Albany, GA 13 179 Georgia Liberty County 25980 Hinesville, GA 13 181 Georgia Lincoln County 12260 Augusta-Richmond County, GA-SC 13 183 Georgia Long County 25980 Hinesville, GA 13 185 Georgia Lowndes County 46660 Valdosta, GA 13 187 Georgia Lumpkin County 1300001 North Georgia nonmetropolitan area 13 189 Georgia McDuffie County 12260 Augusta-Richmond County, GA-SC 13 191 Georgia McIntosh County 15260 Brunswick, GA 13 193 Georgia Macon County 1300002 Middle Georgia nonmetropolitan area 13 195 Georgia Madison County 12020 Athens-Clarke County, GA 13 197 Georgia Marion County 17980 Columbus, GA-AL 13 199 Georgia Meriwether County 12060 Atlanta-Sandy Springs-Roswell, GA 13 201 Georgia Miller County 1300004 South Georgia nonmetropolitan area 13 205 Georgia Mitchell County 1300004 South Georgia nonmetropolitan area 13 207 Georgia Monroe County 31420 Macon-Bibb County, GA 13 209 Georgia Montgomery County 1300003 East Georgia nonmetropolitan area 13 211 Georgia Morgan County 12060 Atlanta-Sandy Springs-Roswell, GA 13 213 Georgia Murray County 19140 Dalton, GA 13 215 Georgia Muscogee County 17980 Columbus, GA-AL 13 217 Georgia Newton County 12060 Atlanta-Sandy Springs-Roswell, GA 13 219 Georgia Oconee County 12020 Athens-Clarke County, GA 13 221 Georgia Oglethorpe County 12020 Athens-Clarke County, GA 13 223 Georgia Paulding County 12060 Atlanta-Sandy Springs-Roswell, GA 13 225 Georgia Peach County 47580 Warner Robins, GA 13 227 Georgia Pickens County 12060 Atlanta-Sandy Springs-Roswell, GA 13 229 Georgia Pierce County 1300004 South Georgia nonmetropolitan area 13 231 Georgia Pike County 12060 Atlanta-Sandy Springs-Roswell, GA 13 233 Georgia Polk County 1300001 North Georgia nonmetropolitan area 13 235 Georgia Pulaski County 47580 Warner Robins, GA 13 237 Georgia Putnam County 1300002 Middle Georgia nonmetropolitan area 13 239 Georgia Quitman County 1300004 South Georgia nonmetropolitan area July 17, 2023 24 Bulletin No. 2023–29 State FIPS Code County FIPS Code State Name County or County-Equivalent Entity Name MSA or non-MSA Code MSA or non-MSA Name 13 241 Georgia Rabun County 1300001 North Georgia nonmetropolitan area 13 243 Georgia Randolph County 1300004 South Georgia nonmetropolitan area 13 245 Georgia Richmond County 12260 Augusta-Richmond County, GA-SC 13 247 Georgia Rockdale County 12060 Atlanta-Sandy Springs-Roswell, GA 13 249 Georgia Schley County 1300002 Middle Georgia nonmetropolitan area 13 251 Georgia Screven County 1300003 East Georgia nonmetropolitan area 13 253 Georgia Seminole County 1300004 South Georgia nonmetropolitan area 13 255 Georgia Spalding County 12060 Atlanta-Sandy Springs-Roswell, GA 13 257 Georgia Stephens County 1300001 North Georgia nonmetropolitan area 13 259 Georgia Stewart County 1300002 Middle Georgia nonmetropolitan area 13 261 Georgia Sumter County 1300002 Middle Georgia nonmetropolitan area 13 263 Georgia Talbot County 1300002 Middle Georgia nonmetropolitan area 13 265 Georgia Taliaferro County 1300003 East Georgia nonmetropolitan area 13 267 Georgia Tattnall County 1300003 East Georgia nonmetropolitan area 13 269 Georgia Taylor County 1300002 Middle Georgia nonmetropolitan area 13 271 Georgia Telfair County 1300004 South Georgia nonmetropolitan area 13 273 Georgia Terrell County 10500 Albany, GA 13 275 Georgia Thomas County 1300004 South Georgia nonmetropolitan area 13 277 Georgia Tift County 1300004 South Georgia nonmetropolitan area 13 279 Georgia Toombs County 1300003 East Georgia nonmetropolitan area 13 281 Georgia Towns County 1300001 North Georgia nonmetropolitan area 13 283 Georgia Treutlen County 1300003 East Georgia nonmetropolitan area 13 285 Georgia Troup County 1300002 Middle Georgia nonmetropolitan area 13 287 Georgia Turner County 1300004 South Georgia nonmetropolitan area 13 289 Georgia Twiggs County 31420 Macon-Bibb County, GA 13 291 Georgia Union County 1300001 North Georgia nonmetropolitan area 13 293 Georgia Upson County 1300002 Middle Georgia nonmetropolitan area 13 295 Georgia Walker County 16860 Chattanooga, TN-GA 13 297 Georgia Walton County 12060 Atlanta-Sandy Springs-Roswell, GA 13 299 Georgia Ware County 1300004 South Georgia nonmetropolitan area 13 301 Georgia Warren County 1300003 East Georgia nonmetropolitan area 13 303 Georgia Washington County 1300003 East Georgia nonmetropolitan area 13 305 Georgia Wayne County 1300004 South Georgia nonmetropolitan area Bulletin No. 2023–29 25 July 17, 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 13 307 Georgia Webster County 1300002 Middle Georgia nonmetropolitan area 13 309 Georgia Wheeler County 1300003 East Georgia nonmetropolitan area 13 311 Georgia White County 1300001 North Georgia nonmetropolitan area 13 313 Georgia Whitfield County 19140 Dalton, GA 13 315 Georgia Wilcox County 1300002 Middle Georgia nonmetropolitan area 13 317 Georgia Wilkes County 1300003 East Georgia nonmetropolitan area 13 319 Georgia Wilkinson County 1300002 Middle Georgia nonmetropolitan area 13 321 Georgia Worth County 10500 Albany, GA 15 001 Hawaii Hawaii County 1500001 Hawaii / Kauai nonmetropolitan area 15 003 Hawaii Honolulu County 46520 Urban Honolulu, HI 15 005 Hawaii Kalawao County 27980 Kahului-Wailuku-Lahaina, HI 15 007 Hawaii Kauai County 1500001 Hawaii / Kauai nonmetropolitan area 15 009 Hawaii Maui County 27980 Kahului-Wailuku-Lahaina, HI 16 001 Idaho Ada County 14260 Boise City, ID 16 003 Idaho Adams County 1600006 Northwestern Idaho nonmetropolitan area 16 005 Idaho Bannock County 38540 Pocatello, ID 16 007 Idaho Bear Lake County 1600007 Southeast-Central Idaho nonmetropolitan area 16 009 Idaho Benewah County 1600006 Northwestern Idaho nonmetropolitan area 16 011 Idaho Bingham County 1600007 Southeast-Central Idaho nonmetropolitan area 16 013 Idaho Blaine County 1600007 Southeast-Central Idaho nonmetropolitan area 16 015 Idaho Boise County 14260 Boise City, ID 16 017 Idaho Bonner County 1600006 Northwestern Idaho nonmetropolitan area 16 019 Idaho Bonneville County 26820 Idaho Falls, ID 16 021 Idaho Boundary County 1600006 Northwestern Idaho nonmetropolitan area 16 023 Idaho Butte County 26820 Idaho Falls, ID 16 025 Idaho Camas County 1600007 Southeast-Central Idaho nonmetropolitan area 16 027 Idaho Canyon County 14260 Boise City, ID 16 029 Idaho Caribou County 1600007 Southeast-Central Idaho nonmetropolitan area July 17, 2023 26 Bulletin No. 2023–29 State FIPS Code County FIPS Code State Name County or County-Equivalent Entity Name MSA or non-MSA Code MSA or non-MSA Name 16 031 Idaho Cassia County 1600007 Southeast-Central Idaho nonmetropolitan area 16 033 Idaho Clark County 1600007 Southeast-Central Idaho nonmetropolitan area 16 035 Idaho Clearwater County 1600006 Northwestern Idaho nonmetropolitan area 16 037 Idaho Custer County 1600007 Southeast-Central Idaho nonmetropolitan area 16 039 Idaho Elmore County 1600006 Northwestern Idaho nonmetropolitan area 16 041 Idaho Franklin County 30860 Logan, UT-ID 16 043 Idaho Fremont County 1600007 Southeast-Central Idaho nonmetropolitan area 16 045 Idaho Gem County 14260 Boise City, ID 16 047 Idaho Gooding County 1600007 Southeast-Central Idaho nonmetropolitan area 16 049 Idaho Idaho County 1600006 Northwestern Idaho nonmetropolitan area 16 051 Idaho Jefferson County 26820 Idaho Falls, ID 16 053 Idaho Jerome County 46300 Twin Falls, ID 16 055 Idaho Kootenai County 17660 Coeur d'Alene, ID 16 057 Idaho Latah County 1600006 Northwestern Idaho nonmetropolitan area 16 059 Idaho Lemhi County 1600007 Southeast-Central Idaho nonmetropolitan area 16 061 Idaho Lewis County 1600006 Northwestern Idaho nonmetropolitan area 16 063 Idaho Lincoln County 1600007 Southeast-Central Idaho nonmetropolitan area 16 065 Idaho Madison County 1600007 Southeast-Central Idaho nonmetropolitan area 16 067 Idaho Minidoka County 1600007 Southeast-Central Idaho nonmetropolitan area 16 069 Idaho Nez Perce County 30300 Lewiston, ID-WA 16 071 Idaho Oneida County 1600007 Southeast-Central Idaho nonmetropolitan area 16 073 Idaho Owyhee County 14260 Boise City, ID 16 075 Idaho Payette County 1600006 Northwestern Idaho nonmetropolitan area Bulletin No. 2023–29 27 July 17, 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 16 077 Idaho Power County 1600007 Southeast-Central Idaho nonmetropolitan area 16 079 Idaho Shoshone County 1600006 Northwestern Idaho nonmetropolitan area 16 081 Idaho Teton County 1600007 Southeast-Central Idaho nonmetropolitan area 16 083 Idaho Twin Falls County 46300 Twin Falls, ID 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 17 003 Illinois Alexander County 16020 Cape Girardeau, MO-IL 17 005 Illinois Bond County 41180 St. Louis, MO-IL 17 007 Illinois Boone County 40420 Rockford, IL 17 009 Illinois Brown County 1700002 West Central Illinois nonmetropolitan area 17 011 Illinois Bureau County 1700001 Northwest Illinois nonmetropolitan area 17 013 Illinois Calhoun County 41180 St. Louis, MO-IL 17 015 Illinois Carroll County 1700001 Northwest Illinois nonmetropolitan area 17 017 Illinois Cass County 1700002 West Central Illinois nonmetropolitan area 17 019 Illinois Champaign County 16580 Champaign-Urbana, IL 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 17 027 Illinois Clinton County 41180 St. Louis, MO-IL 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 July 17, 2023 28 Bulletin No. 2023–29 State FIPS Code County FIPS Code State Name County or County-Equivalent Entity Name MSA or non-MSA Code MSA or non-MSA Name 17 037 Illinois DeKalb County 16980 Chicago-Naperville-Elgin, IL-IN-WI 17 039 Illinois De Witt County 14010 Bloomington, IL 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 17 053 Illinois Ford County 16580 Champaign-Urbana, IL 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 17 073 Illinois Henry County 19340 Davenport-Moline-Rock Island, IA-IL 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 17 083 Illinois Jersey County 41180 St. Louis, MO-IL 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 Bulletin No. 2023–29 29 July 17, 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 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 17 113 Illinois McLean County 14010 Bloomington, IL 17 115 Illinois Macon County 19500 Decatur, IL 17 117 Illinois Macoupin County 41180 St. Louis, MO-IL 17 119 Illinois Madison County 41180 St. Louis, MO-IL 17 121 Illinois Marion County 1700003 East Central Illinois nonmetropolitan area 17 123 Illinois Marshall County 37900 Peoria, IL 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 17 131 Illinois Mercer County 19340 Davenport-Moline-Rock Island, IA-IL 17 133 Illinois Monroe County 41180 St. Louis, MO-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 17 143 Illinois Peoria County 37900 Peoria, IL July 17, 2023 30 Bulletin No. 2023–29 State FIPS Code County FIPS Code State Name County or County-Equivalent Entity Name MSA or non-MSA Code MSA or non-MSA Name 17 145 Illinois Perry County 1700004 South Illinois nonmetropolitan area 17 147 Illinois Piatt County 16580 Champaign-Urbana, IL 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 17 161 Illinois Rock Island County 19340 Davenport-Moline-Rock Island, IA-IL 17 163 Illinois St. Clair County 41180 St. Louis, MO-IL 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 17 175 Illinois Stark County 37900 Peoria, IL 17 177 Illinois Stephenson County 1700001 Northwest Illinois nonmetropolitan area 17 179 Illinois Tazewell County 37900 Peoria, IL 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 17 201 Illinois Winnebago County 40420 Rockford, IL 17 203 Illinois Woodford County 37900 Peoria, IL Bulletin No. 2023–29 31 July 17, 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 18 001 Indiana Adams County 1800001 Northern Indiana nonmetropolitan area 18 003 Indiana Allen County 23060 Fort Wayne, IN 18 005 Indiana Bartholomew County 18020 Columbus, IN 18 007 Indiana Benton County 29200 Lafayette-West Lafayette, IN 18 009 Indiana Blackford County 1800002 Central Indiana nonmetropolitan area 18 011 Indiana Boone County 26900 Indianapolis-Carmel-Anderson, IN 18 013 Indiana Brown County 26900 Indianapolis-Carmel-Anderson, IN 18 015 Indiana Carroll County 29200 Lafayette-West Lafayette, IN 18 017 Indiana Cass County 1800001 Northern Indiana nonmetropolitan area 18 019 Indiana Clark County 31140 Louisville/Jefferson County, KY-IN 18 021 Indiana Clay County 45460 Terre Haute, IN 18 023 Indiana Clinton County 1800002 Central Indiana nonmetropolitan area 18 025 Indiana Crawford County 1800003 Southern Indiana nonmetropolitan area 18 027 Indiana Daviess County 1800003 Southern Indiana nonmetropolitan area 18 029 Indiana Dearborn County 17140 Cincinnati, OH-KY-IN 18 031 Indiana Decatur County 1800002 Central Indiana nonmetropolitan area 18 033 Indiana DeKalb County 1800001 Northern Indiana nonmetropolitan area 18 035 Indiana Delaware County 34620 Muncie, IN 18 037 Indiana Dubois County 1800003 Southern Indiana nonmetropolitan area 18 039 Indiana Elkhart County 21140 Elkhart-Goshen, IN 18 041 Indiana Fayette County 1800002 Central Indiana nonmetropolitan area 18 043 Indiana Floyd County 31140 Louisville/Jefferson County, KY-IN 18 045 Indiana Fountain County 1800002 Central Indiana nonmetropolitan area 18 047 Indiana Franklin County 1800002 Central Indiana nonmetropolitan area 18 049 Indiana Fulton County 1800001 Northern Indiana nonmetropolitan area 18 051 Indiana Gibson County 1800003 Southern Indiana nonmetropolitan area 18 053 Indiana Grant County 1800002 Central Indiana nonmetropolitan area 18 055 Indiana Greene County 1800003 Southern Indiana nonmetropolitan area 18 057 Indiana Hamilton County 26900 Indianapolis-Carmel-Anderson, IN 18 059 Indiana Hancock County 26900 Indianapolis-Carmel-Anderson, IN 18 061 Indiana Harrison County 31140 Louisville/Jefferson County, KY-IN 18 063 Indiana Hendricks County 26900 Indianapolis-Carmel-Anderson, IN 18 065 Indiana Henry County 1800002 Central Indiana nonmetropolitan area July 17, 2023 32 Bulletin No. 2023–29 State FIPS Code County FIPS Code State Name County or County-Equivalent Entity Name MSA or non-MSA Code MSA or non-MSA Name 18 067 Indiana Howard County 29020 Kokomo, IN 18 069 Indiana Huntington County 1800001 Northern Indiana nonmetropolitan area 18 071 Indiana Jackson County 1800003 Southern Indiana nonmetropolitan area 18 073 Indiana Jasper County 16980 Chicago-Naperville-Elgin, IL-IN-WI 18 075 Indiana Jay County 1800002 Central Indiana nonmetropolitan area 18 077 Indiana Jefferson County 1800003 Southern Indiana nonmetropolitan area 18 079 Indiana Jennings County 1800003 Southern Indiana nonmetropolitan area 18 081 Indiana Johnson County 26900 Indianapolis-Carmel-Anderson, IN 18 083 Indiana Knox County 1800003 Southern Indiana nonmetropolitan area 18 085 Indiana Kosciusko County 1800001 Northern Indiana nonmetropolitan area 18 087 Indiana LaGrange County 1800001 Northern Indiana nonmetropolitan area 18 089 Indiana Lake County 16980 Chicago-Naperville-Elgin, IL-IN-WI 18 091 Indiana LaPorte County 33140 Michigan City-La Porte, IN 18 093 Indiana Lawrence County 1800003 Southern Indiana nonmetropolitan area 18 095 Indiana Madison County 26900 Indianapolis-Carmel-Anderson, IN 18 097 Indiana Marion County 26900 Indianapolis-Carmel-Anderson, IN 18 099 Indiana Marshall County 1800001 Northern Indiana nonmetropolitan area 18 101 Indiana Martin County 1800003 Southern Indiana nonmetropolitan area 18 103 Indiana Miami County 1800001 Northern Indiana nonmetropolitan area 18 105 Indiana Monroe County 14020 Bloomington, IN 18 107 Indiana Montgomery County 1800002 Central Indiana nonmetropolitan area 18 109 Indiana Morgan County 26900 Indianapolis-Carmel-Anderson, IN 18 111 Indiana Newton County 16980 Chicago-Naperville-Elgin, IL-IN-WI 18 113 Indiana Noble County 1800001 Northern Indiana nonmetropolitan area 18 115 Indiana Ohio County 17140 Cincinnati, OH-KY-IN 18 117 Indiana Orange County 1800003 Southern Indiana nonmetropolitan area 18 119 Indiana Owen County 14020 Bloomington, IN 18 121 Indiana Parke County 1800002 Central Indiana nonmetropolitan area 18 123 Indiana Perry County 1800003 Southern Indiana nonmetropolitan area 18 125 Indiana Pike County 1800003 Southern Indiana nonmetropolitan area 18 127 Indiana Porter County 16980 Chicago-Naperville-Elgin, IL-IN-WI 18 129 Indiana Posey County 21780 Evansville, IN-KY 18 131 Indiana Pulaski County 1800001 Northern Indiana nonmetropolitan area Bulletin No. 2023–29 33 July 17, 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 18 133 Indiana Putnam County 26900 Indianapolis-Carmel-Anderson, IN 18 135 Indiana Randolph County 1800002 Central Indiana nonmetropolitan area 18 137 Indiana Ripley County 1800003 Southern Indiana nonmetropolitan area 18 139 Indiana Rush County 1800002 Central Indiana nonmetropolitan area 18 141 Indiana St. Joseph County 43780 South Bend-Mishawaka, IN-MI 18 143 Indiana Scott County 31140 Louisville/Jefferson County, KY-IN 18 145 Indiana Shelby County 26900 Indianapolis-Carmel-Anderson, IN 18 147 Indiana Spencer County 1800003 Southern Indiana nonmetropolitan area 18 149 Indiana Starke County 1800001 Northern Indiana nonmetropolitan area 18 151 Indiana Steuben County 1800001 Northern Indiana nonmetropolitan area 18 153 Indiana Sullivan County 45460 Terre Haute, IN 18 155 Indiana Switzerland County 1800003 Southern Indiana nonmetropolitan area 18 157 Indiana Tippecanoe County 29200 Lafayette-West Lafayette, IN 18 159 Indiana Tipton County 1800002 Central Indiana nonmetropolitan area 18 161 Indiana Union County 17140 Cincinnati, OH-KY-IN 18 163 Indiana Vanderburgh County 21780 Evansville, IN-KY 18 165 Indiana Vermillion County 45460 Terre Haute, IN 18 167 Indiana Vigo County 45460 Terre Haute, IN 18 169 Indiana Wabash County 1800001 Northern Indiana nonmetropolitan area 18 171 Indiana Warren County 1800002 Central Indiana nonmetropolitan area 18 173 Indiana Warrick County 21780 Evansville, IN-KY 18 175 Indiana Washington County 31140 Louisville/Jefferson County, KY-IN 18 177 Indiana Wayne County 1800002 Central Indiana nonmetropolitan area 18 179 Indiana Wells County 23060 Fort Wayne, IN 18 181 Indiana White County 1800001 Northern Indiana nonmetropolitan area 18 183 Indiana Whitley County 23060 Fort Wayne, IN 19 001 Iowa Adair County 1900003 Southwest Iowa nonmetropolitan area 19 003 Iowa Adams County 1900003 Southwest Iowa nonmetropolitan area 19 005 Iowa Allamakee County 1900001 Northeast Iowa nonmetropolitan area 19 007 Iowa Appanoose County 1900004 Southeast Iowa nonmetropolitan area 19 009 Iowa Audubon County 1900003 Southwest Iowa nonmetropolitan area 19 011 Iowa Benton County 16300 Cedar Rapids, IA 19 013 Iowa Black Hawk County 47940 Waterloo-Cedar Falls, IA July 17, 2023 34 Bulletin No. 2023–29 State FIPS Code County FIPS Code State Name County or County-Equivalent Entity Name MSA or non-MSA Code MSA or non-MSA Name 19 015 Iowa Boone County 1900003 Southwest Iowa nonmetropolitan area 19 017 Iowa Bremer County 47940 Waterloo-Cedar Falls, IA 19 019 Iowa Buchanan County 1900001 Northeast Iowa nonmetropolitan area 19 021 Iowa Buena Vista County 1900002 Northwest Iowa nonmetropolitan area 19 023 Iowa Butler County 1900001 Northeast Iowa nonmetropolitan area 19 025 Iowa Calhoun County 1900002 Northwest Iowa nonmetropolitan area 19 027 Iowa Carroll County 1900003 Southwest Iowa nonmetropolitan area 19 029 Iowa Cass County 1900003 Southwest Iowa nonmetropolitan area 19 031 Iowa Cedar County 1900004 Southeast Iowa nonmetropolitan area 19 033 Iowa Cerro Gordo County 1900001 Northeast Iowa nonmetropolitan area 19 035 Iowa Cherokee County 1900002 Northwest Iowa nonmetropolitan area 19 037 Iowa Chickasaw County 1900001 Northeast Iowa nonmetropolitan area 19 039 Iowa Clarke County 1900003 Southwest Iowa nonmetropolitan area 19 041 Iowa Clay County 1900002 Northwest Iowa nonmetropolitan area 19 043 Iowa Clayton County 1900001 Northeast Iowa nonmetropolitan area 19 045 Iowa Clinton County 1900004 Southeast Iowa nonmetropolitan area 19 047 Iowa Crawford County 1900003 Southwest Iowa nonmetropolitan area 19 049 Iowa Dallas County 19780 Des Moines-West Des Moines, IA 19 051 Iowa Davis County 1900004 Southeast Iowa nonmetropolitan area 19 053 Iowa Decatur County 1900003 Southwest Iowa nonmetropolitan area 19 055 Iowa Delaware County 1900001 Northeast Iowa nonmetropolitan area 19 057 Iowa Des Moines County 1900004 Southeast Iowa nonmetropolitan area 19 059 Iowa Dickinson County 1900002 Northwest Iowa nonmetropolitan area 19 061 Iowa Dubuque County 20220 Dubuque, IA 19 063 Iowa Emmet County 1900002 Northwest Iowa nonmetropolitan area 19 065 Iowa Fayette County 1900001 Northeast Iowa nonmetropolitan area 19 067 Iowa Floyd County 1900001 Northeast Iowa nonmetropolitan area 19 069 Iowa Franklin County 1900001 Northeast Iowa nonmetropolitan area 19 071 Iowa Fremont County 1900003 Southwest Iowa nonmetropolitan area 19 073 Iowa Greene County 1900003 Southwest Iowa nonmetropolitan area 19 075 Iowa Grundy County 47940 Waterloo-Cedar Falls, IA 19 077 Iowa Guthrie County 19780 Des Moines-West Des Moines, IA 19 079 Iowa Hamilton County 1900002 Northwest Iowa nonmetropolitan area Bulletin No. 2023–29 35 July 17, 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 19 081 Iowa Hancock County 1900002 Northwest Iowa nonmetropolitan area 19 083 Iowa Hardin County 1900001 Northeast Iowa nonmetropolitan area 19 085 Iowa Harrison County 36540 Omaha-Council Bluffs, NE-IA 19 087 Iowa Henry County 1900004 Southeast Iowa nonmetropolitan area 19 089 Iowa Howard County 1900001 Northeast Iowa nonmetropolitan area 19 091 Iowa Humboldt County 1900002 Northwest Iowa nonmetropolitan area 19 093 Iowa Ida County 1900002 Northwest Iowa nonmetropolitan area 19 095 Iowa Iowa County 1900004 Southeast Iowa nonmetropolitan area 19 097 Iowa Jackson County 1900004 Southeast Iowa nonmetropolitan area 19 099 Iowa Jasper County 1900004 Southeast Iowa nonmetropolitan area 19 101 Iowa Jefferson County 1900004 Southeast Iowa nonmetropolitan area 19 103 Iowa Johnson County 26980 Iowa City, IA 19 105 Iowa Jones County 16300 Cedar Rapids, IA 19 107 Iowa Keokuk County 1900004 Southeast Iowa nonmetropolitan area 19 109 Iowa Kossuth County 1900002 Northwest Iowa nonmetropolitan area 19 111 Iowa Lee County 1900004 Southeast Iowa nonmetropolitan area 19 113 Iowa Linn County 16300 Cedar Rapids, IA 19 115 Iowa Louisa County 1900004 Southeast Iowa nonmetropolitan area 19 117 Iowa Lucas County 1900003 Southwest Iowa nonmetropolitan area 19 119 Iowa Lyon County 1900002 Northwest Iowa nonmetropolitan area 19 121 Iowa Madison County 19780 Des Moines-West Des Moines, IA 19 123 Iowa Mahaska County 1900004 Southeast Iowa nonmetropolitan area 19 125 Iowa Marion County 1900004 Southeast Iowa nonmetropolitan area 19 127 Iowa Marshall County 1900004 Southeast Iowa nonmetropolitan area 19 129 Iowa Mills County 36540 Omaha-Council Bluffs, NE-IA 19 131 Iowa Mitchell County 1900001 Northeast Iowa nonmetropolitan area 19 133 Iowa Monona County 1900003 Southwest Iowa nonmetropolitan area 19 135 Iowa Monroe County 1900004 Southeast Iowa nonmetropolitan area 19 137 Iowa Montgomery County 1900003 Southwest Iowa nonmetropolitan area 19 139 Iowa Muscatine County 1900004 Southeast Iowa nonmetropolitan area 19 141 Iowa O'Brien County 1900002 Northwest Iowa nonmetropolitan area 19 143 Iowa Osceola County 1900002 Northwest Iowa nonmetropolitan area 19 145 Iowa Page County 1900003 Southwest Iowa nonmetropolitan area July 17, 2023 36 Bulletin No. 2023–29 State FIPS Code County FIPS Code State Name County or County-Equivalent Entity Name MSA or non-MSA Code MSA or non-MSA Name 19 147 Iowa Palo Alto County 1900002 Northwest Iowa nonmetropolitan area 19 149 Iowa Plymouth County 43580 Sioux City, IA-NE-SD 19 151 Iowa Pocahontas County 1900002 Northwest Iowa nonmetropolitan area 19 153 Iowa Polk County 19780 Des Moines-West Des Moines, IA 19 155 Iowa Pottawattamie County 36540 Omaha-Council Bluffs, NE-IA 19 157 Iowa Poweshiek County 1900004 Southeast Iowa nonmetropolitan area 19 159 Iowa Ringgold County 1900003 Southwest Iowa nonmetropolitan area 19 161 Iowa Sac County 1900002 Northwest Iowa nonmetropolitan area 19 163 Iowa Scott County 19340 Davenport-Moline-Rock Island, IA-IL 19 165 Iowa Shelby County 1900003 Southwest Iowa nonmetropolitan area 19 167 Iowa Sioux County 1900002 Northwest Iowa nonmetropolitan area 19 169 Iowa Story County 11180 Ames, IA 19 171 Iowa Tama County 1900004 Southeast Iowa nonmetropolitan area 19 173 Iowa Taylor County 1900003 Southwest Iowa nonmetropolitan area 19 175 Iowa Union County 1900003 Southwest Iowa nonmetropolitan area 19 177 Iowa Van Buren County 1900004 Southeast Iowa nonmetropolitan area 19 179 Iowa Wapello County 1900004 Southeast Iowa nonmetropolitan area 19 181 Iowa Warren County 19780 Des Moines-West Des Moines, IA 19 183 Iowa Washington County 26980 Iowa City, IA 19 185 Iowa Wayne County 1900003 Southwest Iowa nonmetropolitan area 19 187 Iowa Webster County 1900002 Northwest Iowa nonmetropolitan area 19 189 Iowa Winnebago County 1900002 Northwest Iowa nonmetropolitan area 19 191 Iowa Winneshiek County 1900001 Northeast Iowa nonmetropolitan area 19 193 Iowa Woodbury County 43580 Sioux City, IA-NE-SD 19 195 Iowa Worth County 1900001 Northeast Iowa nonmetropolitan area 19 197 Iowa Wright County 1900002 Northwest Iowa nonmetropolitan area 20 001 Kansas Allen County 2000006 Kansas nonmetropolitan area 20 003 Kansas Anderson County 2000006 Kansas nonmetropolitan area 20 005 Kansas Atchison County 2000006 Kansas nonmetropolitan area 20 007 Kansas Barber County 2000006 Kansas nonmetropolitan area 20 009 Kansas Barton County 2000006 Kansas nonmetropolitan area 20 011 Kansas Bourbon County 2000006 Kansas nonmetropolitan area 20 013 Kansas Brown County 2000006 Kansas nonmetropolitan area Bulletin No. 2023–29 37 July 17, 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 20 015 Kansas Butler County 48620 Wichita, KS 20 017 Kansas Chase County 2000006 Kansas nonmetropolitan area 20 019 Kansas Chautauqua County 2000006 Kansas nonmetropolitan area 20 021 Kansas Cherokee County 2000006 Kansas nonmetropolitan area 20 023 Kansas Cheyenne County 2000006 Kansas nonmetropolitan area 20 025 Kansas Clark County 2000006 Kansas nonmetropolitan area 20 027 Kansas Clay County 2000006 Kansas nonmetropolitan area 20 029 Kansas Cloud County 2000006 Kansas nonmetropolitan area 20 031 Kansas Coffey County 2000006 Kansas nonmetropolitan area 20 033 Kansas Comanche County 2000006 Kansas nonmetropolitan area 20 035 Kansas Cowley County 2000006 Kansas nonmetropolitan area 20 037 Kansas Crawford County 2000006 Kansas nonmetropolitan area 20 039 Kansas Decatur County 2000006 Kansas nonmetropolitan area 20 041 Kansas Dickinson County 2000006 Kansas nonmetropolitan area 20 043 Kansas Doniphan County 41140 St. Joseph, MO-KS 20 045 Kansas Douglas County 29940 Lawrence, KS 20 047 Kansas Edwards County 2000006 Kansas nonmetropolitan area 20 049 Kansas Elk County 2000006 Kansas nonmetropolitan area 20 051 Kansas Ellis County 2000006 Kansas nonmetropolitan area 20 053 Kansas Ellsworth County 2000006 Kansas nonmetropolitan area 20 055 Kansas Finney County 2000006 Kansas nonmetropolitan area 20 057 Kansas Ford County 2000006 Kansas nonmetropolitan area 20 059 Kansas Franklin County 2000006 Kansas nonmetropolitan area 20 061 Kansas Geary County 2000006 Kansas nonmetropolitan area 20 063 Kansas Gove County 2000006 Kansas nonmetropolitan area 20 065 Kansas Graham County 2000006 Kansas nonmetropolitan area 20 067 Kansas Grant County 2000006 Kansas nonmetropolitan area 20 069 Kansas Gray County 2000006 Kansas nonmetropolitan area 20 071 Kansas Greeley County 2000006 Kansas nonmetropolitan area 20 073 Kansas Greenwood County 2000006 Kansas nonmetropolitan area 20 075 Kansas Hamilton County 2000006 Kansas nonmetropolitan area 20 077 Kansas Harper County 2000006 Kansas nonmetropolitan area 20 079 Kansas Harvey County 48620 Wichita, KS July 17, 2023 38 Bulletin No. 2023–29 State FIPS Code County FIPS Code State Name County or County-Equivalent Entity Name MSA or non-MSA Code MSA or non-MSA Name 20 081 Kansas Haskell County 2000006 Kansas nonmetropolitan area 20 083 Kansas Hodgeman County 2000006 Kansas nonmetropolitan area 20 085 Kansas Jackson County 45820 Topeka, KS 20 087 Kansas Jefferson County 45820 Topeka, KS 20 089 Kansas Jewell County 2000006 Kansas nonmetropolitan area 20 091 Kansas Johnson County 28140 Kansas City, MO-KS 20 093 Kansas Kearny County 2000006 Kansas nonmetropolitan area 20 095 Kansas Kingman County 48620 Wichita, KS 20 097 Kansas Kiowa County 2000006 Kansas nonmetropolitan area 20 099 Kansas Labette County 2000006 Kansas nonmetropolitan area 20 101 Kansas Lane County 2000006 Kansas nonmetropolitan area 20 103 Kansas Leavenworth County 28140 Kansas City, MO-KS 20 105 Kansas Lincoln County 2000006 Kansas nonmetropolitan area 20 107 Kansas Linn County 28140 Kansas City, MO-KS 20 109 Kansas Logan County 2000006 Kansas nonmetropolitan area 20 111 Kansas Lyon County 2000006 Kansas nonmetropolitan area 20 113 Kansas McPherson County 2000006 Kansas nonmetropolitan area 20 115 Kansas Marion County 2000006 Kansas nonmetropolitan area 20 117 Kansas Marshall County 2000006 Kansas nonmetropolitan area 20 119 Kansas Meade County 2000006 Kansas nonmetropolitan area 20 121 Kansas Miami County 28140 Kansas City, MO-KS 20 123 Kansas Mitchell County 2000006 Kansas nonmetropolitan area 20 125 Kansas Montgomery County 2000006 Kansas nonmetropolitan area 20 127 Kansas Morris County 2000006 Kansas nonmetropolitan area 20 129 Kansas Morton County 2000006 Kansas nonmetropolitan area 20 131 Kansas Nemaha County 2000006 Kansas nonmetropolitan area 20 133 Kansas Neosho County 2000006 Kansas nonmetropolitan area 20 135 Kansas Ness County 2000006 Kansas nonmetropolitan area 20 137 Kansas Norton County 2000006 Kansas nonmetropolitan area 20 139 Kansas Osage County 45820 Topeka, KS 20 141 Kansas Osborne County 2000006 Kansas nonmetropolitan area 20 143 Kansas Ottawa County 2000006 Kansas nonmetropolitan area 20 145 Kansas Pawnee County 2000006 Kansas nonmetropolitan area Bulletin No. 2023–29 39 July 17, 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 20 147 Kansas Phillips County 2000006 Kansas nonmetropolitan area 20 149 Kansas Pottawatomie County 31740 Manhattan, KS 20 151 Kansas Pratt County 2000006 Kansas nonmetropolitan area 20 153 Kansas Rawlins County 2000006 Kansas nonmetropolitan area 20 155 Kansas Reno County 2000006 Kansas nonmetropolitan area 20 157 Kansas Republic County 2000006 Kansas nonmetropolitan area 20 159 Kansas Rice County 2000006 Kansas nonmetropolitan area 20 161 Kansas Riley County 31740 Manhattan, KS 20 163 Kansas Rooks County 2000006 Kansas nonmetropolitan area 20 165 Kansas Rush County 2000006 Kansas nonmetropolitan area 20 167 Kansas Russell County 2000006 Kansas nonmetropolitan area 20 169 Kansas Saline County 2000006 Kansas nonmetropolitan area 20 171 Kansas Scott County 2000006 Kansas nonmetropolitan area 20 173 Kansas Sedgwick County 48620 Wichita, KS 20 175 Kansas Seward County 2000006 Kansas nonmetropolitan area 20 177 Kansas Shawnee County 45820 Topeka, KS 20 179 Kansas Sheridan County 2000006 Kansas nonmetropolitan area 20 181 Kansas Sherman County 2000006 Kansas nonmetropolitan area 20 183 Kansas Smith County 2000006 Kansas nonmetropolitan area 20 185 Kansas Stafford County 2000006 Kansas nonmetropolitan area 20 187 Kansas Stanton County 2000006 Kansas nonmetropolitan area 20 189 Kansas Stevens County 2000006 Kansas nonmetropolitan area 20 191 Kansas Sumner County 48620 Wichita, KS 20 193 Kansas Thomas County 2000006 Kansas nonmetropolitan area 20 195 Kansas Trego County 2000006 Kansas nonmetropolitan area 20 197 Kansas Wabaunsee County 45820 Topeka, KS 20 199 Kansas Wallace County 2000006 Kansas nonmetropolitan area 20 201 Kansas Washington County 2000006 Kansas nonmetropolitan area 20 203 Kansas Wichita County 2000006 Kansas nonmetropolitan area 20 205 Kansas Wilson County 2000006 Kansas nonmetropolitan area 20 207 Kansas Woodson County 2000006 Kansas nonmetropolitan area 20 209 Kansas Wyandotte County 28140 Kansas City, MO-KS 21 001 Kentucky Adair County 2100002 South Central Kentucky nonmetropolitan area July 17, 2023 40 Bulletin No. 2023–29 State FIPS Code County FIPS Code State Name County or County-Equivalent Entity Name MSA or non-MSA Code MSA or non-MSA Name 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 21 015 Kentucky Boone County 17140 Cincinnati, OH-KY-IN 21 017 Kentucky Bourbon County 30460 Lexington-Fayette, KY 21 019 Kentucky Boyd County 26580 Huntington-Ashland, WV-KY-OH 21 021 Kentucky Boyle County 2100003 Central Kentucky nonmetropolitan area 21 023 Kentucky Bracken County 17140 Cincinnati, OH-KY-IN 21 025 Kentucky Breathitt County 2100004 East Kentucky nonmetropolitan area 21 027 Kentucky Breckinridge County 2100001 West Kentucky nonmetropolitan area 21 029 Kentucky Bullitt County 31140 Louisville/Jefferson County, KY-IN 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 21 037 Kentucky Campbell County 17140 Cincinnati, OH-KY-IN 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 21 047 Kentucky Christian County 17300 Clarksville, TN-KY 21 049 Kentucky Clark County 30460 Lexington-Fayette, KY 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 [Text truncated at 120,000 characters. The full text is on the page linked above.] --- Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A37d037f9edafc912. Public record. Not legal advice.