# Bulletin No. 2024–26 > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/agency%3Airs%3A7c0f783823ce73ac ## Record - **Collection:** Agency decision - **Document type:** Agency decision ## Text HIGHLIGHTS OF THIS ISSUE   Bulletin No. 2024–26 June 24, 2024 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. EXCISE TAX Notice 2024-50, page 1789. Under section 4672(a)(2), the importer or exporter of any substance may request that the Secretary determine whether such substance should be added to the list of taxable substances (List) or should be removed from the List. Revenue Procedure 2022-26, as modified by Revenue Procedure 2023-20, provides the procedures for an importer, exporter, or interested person to request a modification of the list of taxable substances. An importer of polyoxymethylene requested that polyoxymethylene be added to the List. This Notice of Determination provides the Secretary’s determination that polyoxymethylene be added to the List. INCOME TAX Notice 2024-45, page 1747. This notice publishes the inflation adjustment factors for the credit for production of clean hydrogen under § 45V of the Internal Revenue Code (Code) and the corresponding applicable amounts for calendar years 2023 and 2024. The inflation adjustment factor and applicable amount are used to determine the amount of the credit allowable under § 45V of the Code. Notice 2024-46, page 1748. This notice announces that the Commissioner of Internal Revenue (Commissioner) has determined that the February 3, 2023, derailment of a freight train operated by a common carrier in East Palestine, Ohio (Derailment), is a qualified disaster for purposes of § 139 of the Internal Revenue Code (Code). As a result of this determination, certain payments made by the common carrier to individuals affected Finding Lists begin on page ii. by the Derailment (affected individuals) are excludable from gross income as qualified disaster relief payments under § 139(a). Notice 2024-48, page 1749. 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. These lists are provided in Appendix 1 and Appendix 2 to this notice. Appendix 1 to this notice pertains to the Statistical Area Category, and Appendix 2 to this notice pertains to the Coal Closure Category. This notice does not include information that pertains to the Brownfield Category as described in section 3.02 of Notice 2023-29. Appendices A, B, and C to Notice 202329; Appendices 1, 2, and 3 to Notice 2023-47; Appendices 1 and 2 to Notice 2024-30; and Appendices 1 and 2 to this notice may not be used for purposes of the qualifying advanced energy project credit determined under § 48C. Notice 2024-49, page 1781. Notice 2024-49 provides guidance on the registration requirements for the clean fuel production credit. A taxpayer must be registered as a producer of clean fuel at the time of production to be eligible to claim the clean fuel production credit. Notice 2024-49 provides guidance regarding the registration requirement, including information about the time, form, and manner of such registration with the Internal Revenue Service. A taxpayer must have a signed registration letter dated on or before January 1, 2025, for the taxpayer to be eligible to claim the clean fuel production credit for production starting January 1, 2025. Notice 2024-51, page 1790. This notice publishes the reference price for the nonconventional source production credit under § 45K of the Internal Revenue Code (Code) for calendar year 2023. Section 45K(d)(2)(A) provides, in general, that the Secretary shall determine and publish in the Federal Register the inflation adjustment factor and the reference price for the preceding calendar year for purposes of the nonconventional source production credit under § 45K. The credit period for the nonconventional source production credit ended on Decem- ber 31, 2013, for facilities producing coke or coke gas (other than from petroleum-based products). Therefore, this notice does not publish the inflation adjustment factor for that credit for calendar year 2023. However, the reference price continues to apply in determining the amount of the enhanced oil recovery credit under § 43, the marginal well production credit for qualified crude oil production under § 45I, and the percentage depletion in case of oil and natural gas produced from marginal properties under § 613A. Accordingly, this notice publishes the reference price for calendar year 2023. 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. June 24, 2024  Bulletin No. 2024–26 Part III Credit for Production of Clean Hydrogen 2023 and 2024 Section 45V Inflation Adjustment Factor and Applicable Amount Notice 2024-45 SECTION 1. PURPOSE This notice publishes the inflation adjustment factors and applicable amounts for the credit for production of clean hydrogen under § 45V of the Internal Revenue Code (Code) for calendar years 2023 and 2024. The inflation adjustment factor and applicable amount are used to determine the amount of the credit under § 45V(a) of the Code. SECTION 2. BACKGROUND Section 45V was added to the Code by section 13204 of the Inflation Reduction Act of 2022, enacted as Pub. L. 117-169, 136 Stat. 1818, 1935 (August 16, 2022), to provide a credit for producing qualified clean hydrogen. Section 45V(a) provides that, for purposes of section 38, the clean hydrogen production credit for any taxable year is an amount equal to the product of (i) the kilograms of qualified clean hydrogen produced by the taxpayer during such taxable year at a qualified clean hydrogen production facility during the 10-year period beginning on the date such facility was originally placed in service, multiplied by (ii) the applicable amount as determined under § 45V(b) with respect to such hydrogen. Section 45V(b)(1) provides that, for purposes of § 45V(a)(2), the applicable amount is an amount equal to the applicable percentage of $0.60. If the amount so determined is not a multiple of 0.1 cent, then such amount is rounded to the nearest multiple of 0.1 cent. Section 45V(b)(2) provides that, for purposes of § 45V(b)(1), the applicable percentage is determined based on the lifecycle greenhouse gas emissions (lifecycle GHG emissions) rate of the process Bulletin No. 2024–26 to produce any qualified clean hydrogen as follows: (i) if the lifecycle GHG emissions rate is not greater than 4 kilograms of carbon dioxide equivalent (CO2e) per kilogram of hydrogen, and not less than 2.5 kilograms of CO2e per kilogram of hydrogen, then the applicable percentage is 20 percent; (ii) if the lifecycle GHG emissions rate is less than 2.5 kilograms of CO2e per kilogram of hydrogen, and not less than 1.5 kilograms of CO2e per kilogram of hydrogen, then the applicable percentage is 25 percent; (iii) if the lifecycle GHG emissions rate is less than 1.5 kilograms of CO2e per kilogram of hydrogen, and not less than 0.45 kilograms of CO2e per kilogram of hydrogen, then the applicable percentage is 33.4 percent; and (iv) if the lifecycle GHG emissions rate is less than 0.45 kilograms of CO2e per kilogram of hydrogen, then the applicable percentage is 100 percent. Section 45V(b)(3) provides that the $0.60 amount in § 45V(b)(1) is adjusted by multiplying such amount by the inflation adjustment factor (as determined under § 45(e)(2), determined by substituting “2022” for “1992” in § 45(e)(2)(B)) for the calendar year in which the qualified clean hydrogen is produced. If any amount as increased under § 45V(b)(3) is not a multiple of 0.1 cent, such amount is rounded to the nearest multiple of 0.1 cent. Section 45(e)(2)(B) defines the term “inflation adjustment factor” as, with respect to a calendar year, a fraction the numerator of which is the GDP implicit price deflator for the preceding calendar year and the denominator of which is the GDP implicit price deflator for the calendar year 1992. The term “GDP implicit price deflator” means the most recent revision of the implicit price deflator for the gross domestic product as computed and published by the Department of Commerce before March 15 of the calendar year. SECTION 3. INFLATION ADJUSTMENT FACTORS .01 2023 Inflation Adjustment Factor. For purposes of § 45V(b)(3), for qualified clean hydrogen produced in calendar 1747 year 2023, the inflation adjustment factor is a fraction the numerator of which is the GDP implicit price deflator for 2022 (117.973) and the denominator of which is the GDP implicit price deflator for 2022 (117.973), which yields an inflation adjustment factor of 1. .02 2024 Inflation Adjustment Factor. For purposes of § 45V(b)(3), for qualified clean hydrogen produced in calendar year 2024, the inflation adjustment factor is a fraction the numerator of which is the GDP implicit price deflator for 2023 (122.273) and the denominator of which is the GDP implicit price deflator for 2022 (117.973), which yields an inflation adjustment factor of 1.0364. SECTION 4. APPLICABLE AMOUNTS .01 2023 Applicable Amount. For qualified clean hydrogen produced in calendar year 2023, the applicable amount determined under § 45V(b)(1) is the product of $0.60 ($0.60 x inflation adjustment factor of 1) and the applicable percentage, which depends on the lifecycle GHG emissions rate of the qualified clean hydrogen production process. For qualified clean hydrogen produced through a process that results in a lifecycle GHG emissions rate of: (i) not greater than 4 kilograms of CO2e per kilogram of hydrogen, and not less than 2.5 kilograms of CO2e per kilogram of hydrogen, the applicable amount is $0.120; (ii) less than 2.5 kilograms of CO2e per kilogram of hydrogen, and not less than 1.5 kilograms of CO2e per kilogram of hydrogen, the applicable amount is $0.150; (iii) less than 1.5 kilograms of CO2e per kilogram of hydrogen, and not less than 0.45 kilograms of CO2e per kilogram of hydrogen, the applicable amount is $0.200; and (iv) less than 0.45 kilograms of CO2e per kilogram of hydrogen, the applicable amount is $0.600. .02 2024 Applicable Amount. For qualified clean hydrogen produced in calendar year 2024, the applicable June 24, 2024 amount determined under § 45V(b)(1) is the product of $0.622 ($0.60 x inflation adjustment factor of 1.0364) and the applicable percentage, which depends on the lifecycle GHG emissions rate of the qualified clean hydrogen production process. For qualified clean hydrogen produced through a process that results in a lifecycle GHG emissions rate of: (i) not greater than 4 kilograms of CO2e per kilogram of hydrogen, and not less than 2.5 kilograms of CO2e per kilogram of hydrogen, the applicable amount is $0.124; (ii) less than 2.5 kilograms of CO2e per kilogram of hydrogen, and not less than 1.5 kilograms of CO2e per kilogram of hydrogen, the applicable amount is $0.156; (iii) less than 1.5 kilograms of CO2e per kilogram of hydrogen, and not less than 0.45 kilograms of CO2e per kilogram of hydrogen, the applicable amount is $0.208; and (iv) less than 0.45 kilograms of CO2e per kilogram of hydrogen, the applicable amount is $0.622. SECTION 5. DRAFTING INFORMATION The principal author of this notice is Courtney Hutson of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice contact Courtney Hutson at (202) 317-5319 (not a toll-free number). Treatment of certain relief payments made to individuals affected by the East Palestine, Ohio train derailment Notice 2024-46 SECTION 1. OVERVIEW AND PURPOSE This notice announces that the Commissioner of Internal Revenue (Commissioner) has determined that the February June 24, 2024 3, 2023, derailment of a freight train operated by a common carrier in East Palestine, Ohio (Derailment), is a qualified disaster for purposes of § 139 of the Internal Revenue Code (Code). As a result of this determination, certain payments made by the common carrier to individuals affected by the Derailment (affected individuals) are excludable from gross income as qualified disaster relief payments under § 139(a). SECTION 2. BACKGROUND .01 Derailment in East Palestine, Ohio On February 3, 2023, a multi-car freight train operated by a common carrier derailed in the Village of East Palestine, located in Columbiana County in the State of Ohio. Several of the train cars contained hazardous materials, including vinyl chloride, ethylene glycol monobutyl ether, ethylhexyl acrylate, butyl acrylate, benzene residue, and isobutylene. Some of these train cars spilled their loads onto the ground and into local waterways, and other train cars caught fire. Later, the contents of certain train cars were vented and burned off by the common carrier to prevent an explosion. As a result of the Derailment, and the potential environmental and health concerns from the spillage of the hazardous material, a number of residents and businesses near the Derailment site were evacuated. The Environmental Protection Agency deployed a team to East Palestine, Ohio to support state and local emergency and environmental response efforts. Following the Derailment, the common carrier began operating a family assistance center in Ohio to provide financial support to affected individuals of East Palestine, Ohio and surrounding communities, including communities in the Commonwealth of Pennsylvania and the State of West Virginia. Beginning in 2023, the common carrier made payments to affected individuals for the following items: (a) relocation expenses, including for hotels, meals, gas or other fuel, pet boarding, and replacement of clothing and other personal items; (b) costs to repair and rehabilitate homes and the surrounding environment (for example, power washing, air purifiers, air duct cleaning, and well-water testing); (c) medical expenses, including prescription medications; (d) lost wages; (e) one-time “inconvenience 1748 payments” of $1,000; (f) compensation to certain affected individuals who sold their homes, if the sale was completed after the Derailment; and (g) payments to property owners to allow the common carrier access to the track for remediation and for access to clean nearby creeks and streams. In connection with the Derailment, the common carrier also made payments to certain businesses. The common carrier has furnished Forms 1099-MISC, Miscellaneous Information, to affected individuals for payments made after February 3, 2023, and on or before December 31, 2023, reporting these payments as includable in gross income. .02 Exclusion of qualified disaster relief payments from gross income. Section 139(a) provides that gross income does not include any amount received by an individual as a qualified disaster relief payment. This exclusion does not apply to exclude payments made to businesses from gross income. Section 139(b) provides that a qualified disaster relief payment includes any amount paid to or for the benefit of an individual– (1) To reimburse or pay reasonable and necessary personal, family, living, or funeral expenses (not otherwise compensated for by insurance or otherwise) incurred as a result of a qualified disaster, (2) To reimburse or pay reasonable and necessary expenses (not otherwise compensated for by insurance or otherwise) incurred for the repair or rehabilitation of a personal residence or repair or replacement of its contents to the extent that the need for such repair, rehabilitation, or replacement is attributable to a qualified disaster, or (3) By a person engaged in the furnishing or sale of transportation as a common carrier by reason of the death or personal physical injuries incurred as a result of a qualified disaster. Under § 139(c)(3), the term “qualified disaster” includes a disaster that results from an accident involving a common carrier, or from any other event, which is determined by the Secretary of the Treasury or her delegate (Secretary) to be of a catastrophic nature. Bulletin No. 2024–26 SECTION 3. DISCUSSION .01 Designation as a qualified disaster. The Commissioner, pursuant to a general delegation by the Secretary, has determined that the Derailment is an event of a catastrophic nature under § 139(c)(3). Therefore, the Derailment is a qualified disaster under § 139. .02 Qualified disaster relief payments. As a result of the Commissioner’s determination, certain of the payments described in section 2 of this notice, which were made by the common carrier to affected individuals, are excluded from affected individuals’ gross income because the payments are qualified disaster relief payments. Specifically, the following types of payments to affected individuals are excludable from gross income as qualified disaster relief payments: payment or reimbursement of relocation expenses, including for hotels, meals, gas or other fuel, pet boarding, and replacement of clothing and other personal items, as well as payment or reimbursement of expenses for the repair and rehabilitation of homes and surrounding environment (for example power washing, air purifiers, air duct cleaning, and well-water testing), medical expenses, prescription medications, the one-time inconvenience payments of $1,000, and compensation to certain affected individuals who sold their homes if the sale was completed after the Derailment. The following types of payments are not qualified disaster relief payments and are includable in gross income: (1) payments made for the replacement of income, such as lost wages; (2) payments of any type made to businesses; or (3) payments made by the common carrier to access the track for remediation or to access creeks or streams for cleaning. SECTION 4. PROCEDURE FOR AFFECTED INDIVIDUALS TO EXCLUDE QUALIFIED DISASTER RELIEF PAYMENTS FROM INCOME .01 Instructions for affected individuals who have not yet filed an individual Federal income tax return. 1 Affected individuals who received payments from the common carrier and who have not yet filed their Federal income tax returns for the year the payment was received should not include any qualified disaster relief payments described in section 3.02 of this notice (even if reflected on Form 1099-MISC) in Federal gross income on their Form 1040, U.S. Individual Income Tax Return, except to the extent the expenses reimbursed by the common carrier were (or are expected to be) also compensated for by insurance or otherwise. • If filing Form 1040 electronically, affected individuals should attach to the Form 1040 a .pdf attachment with filename “EPTDR-East Palestine Train Derailment Relief.” The attachment should state “East Palestine Train Derailment Relief.” • If mailing the Form 1040, state “East Palestine Train Derailment Relief” at the top of Form 1040. Mail the Form 1040 to the address in the Form instructions. .02 Instructions for affected individuals who have already filed a 2023 individual Federal income tax return that included qualified disaster relief payments in gross income. Affected individuals who have filed their 2023 Federal income tax returns may amend their returns by filing Form 1040X, Amended U.S. Individual Income Tax Return, to exclude any qualified disaster relief payments described in section 3.02 of this notice (even if reflected on Form 1099-MISC) that were previously included on their original 2023 individual Federal income tax returns (except to the extent the expenses that were reimbursed by the common carrier were (or are expected to be) also compensated for by insurance or otherwise). The IRS accepts paper and electronically filed Forms 1040X, although a Form 1040-X may be filed electronically only with certain tax filing software. Check with your preferred tax software provider for additional information. • If filing Form 1040-X electronically, attach a .pdf attachment with filename “EPTDR-East Palestine Train Derail- ment Relief.” The attachment should state “East Palestine Train Derailment Relief.” You may also state “East Palestine Train Derailment Relief” at the beginning of Part III, Explanation of Changes. • If filing Form 1040-X on paper, state “East Palestine Train Derailment Relief” at the top of Form 1040-X. Also state “East Palestine Train Derailment Relief” at the beginning of Part II, Explanation of Changes. Mail the Form 1040-X to the address in the Form instructions. Affected individuals can obtain additional information regarding filing an amended return at irs.gov/filing/file-anamended-return. The IRS recommends filing tax returns electronically whenever possible. SECTION 5. DRAFTING INFORMATION The principal author of this notice is Jonathan A. Dunlap of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this notice contact Mr. Dunlap at 202-317-4718 (not a toll-free number). Energy Community Bonus Credit Amounts or Rates Annual Statistical Area Category Update and Coal Closure Category Update Notice 2024-48 SECTION 1. PURPOSE This notice publishes lists of information that taxpayers may use to determine whether they meet certain requirements under the Statistical Area Category or the Coal Closure Category as described in sections 3.03 and 3.04 of Notice 2023291 for purposes of qualifying for energy community bonus credit amounts or rates Notice 2023-29, 2023-29 I.R.B. 1 (July 17, 2023), clarified by Notice 2023-45, 2023-29 I.R.B. 317 (July 17, 2023), and modified by Notice 2024-30, 2024-16 I.R.B. 878 (April 15, 2024). Bulletin No. 2024–26 1749 June 24, 2024 under §§ 45, 45Y, 48, and 48E of the Internal Revenue Code (Code).2 These lists are provided in Appendix 1 and Appendix 2 to this notice. Appendix 1 to this notice pertains to the Statistical Area Category, and Appendix 2 to this notice pertains to the Coal Closure Category. This notice does not include information that pertains to the Brownfield Category as described in section 3.02 of Notice 202329. Appendices A, B, and C to Notice 2023-29; Appendices 1, 2, and 3 to Notice 2023-47;3 Appendices 1 and 2 to Notice 2024-30;4 and Appendices 1 and 2 to this notice may not be used for purposes of the qualifying advanced energy project credit determined under § 48C. SECTION 2. BACKGROUND Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA), amended §§ 45 and 48 to provide increased credit amounts or rates if certain requirements pertaining to energy communities are satisfied, and added new §§ 45Y and 48E, which provide increased credit amounts or rates for certain qualified facilities, energy projects, or energy storage technologies that satisfy similar requirements and that are placed in service after December 31, 2024. Sections 45(b)(11), 48(a)(14), 45Y(g) (7), and 48E(a)(3)(A) provide the requirements that taxpayers must satisfy to qualify EC Projects (as defined in section 2 of Notice 2023-29) for increased energy community bonus credit amounts or rates under those provisions of the Code. Section 2 of Notice 2023-29 provides that the term “EC Project” refers to: (1) a qualified facility eligible for a credit determined under § 45 (§ 45 credit) or determined under § 45Y (§ 45Y credit) that is located in an energy community; (2) an energy project eligible for a credit determined under § 48 (§ 48 credit), which may include qualified property for which a taxpayer has made a valid irrevocable election under § 48(a)(5) to treat such qualified property as energy property under § 48, that is placed in service within an energy community; or (3) a qualified investment with respect to a qualified facility or an energy storage technology eligible for a credit determined under § 48E (§ 48E credit) that is placed in service within an energy community. Section 45(b)(11)(A) provides that in the case of a qualified facility located in an energy community, the § 45 credit (determined after the application of § 45(b)(1) through (10)), without the application of § 45(b)(9) (domestic content bonus credit amount) is increased by 10 percent. Section 45Y(g)(7) provides a similar rule with respect to a qualified facility that is eligible for a § 45Y credit. Section 48(a)(14) provides that in the case of an energy project placed in service within an energy community, the energy percentage used to determine the rate of the § 48 credit is increased by 2 percentage points. Section 48E(a)(3)(A) provides a similar rule for qualified investments with respect to a qualified facility or energy storage technology eligible for a § 48E credit that is placed in service within an energy community. In the case of a taxpayer also satisfying the prevailing wage and apprenticeship requirements (described in §§ 48(a)(10) and (11) and 48E(d)(3) and (4)) or meeting one of the other project requirements (described in §§ 48(a)(9)(B) and 48E(a)(2)(A)(ii) and (2)(B)(ii)), the rate of the § 48 credit or § 48E credit, as applicable, is increased by 10 percentage points. Section 45(b)(11)(B) identifies three location-based categories of energy communities for purposes of §§ 45, 45Y, 48, and 48E, described in Notice 2023-29 as the Brownfield Category, the Statistical Area Category, and the Coal Closure Category. Notice 2023-29 contains three appendices (A, B, and C) that set forth certain metropolitan statistical areas (MSAs) or non-metropolitan statistical areas (nonMSAs) relevant to the Statistical Area Category and certain census tracts within the Coal Closure Category. Notice 202347 contains three appendices (1, 2, and 3) that update the information provided in the appendices to Notice 2023-29. Notice 2024-30 contains two appendices (1 and 2) that update the information provided in Appendix B to Notice 2023-29 and Appendices 1 and 2 to Notice 2023-47. Notice 2023-29 describes certain rules that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to include in forthcoming proposed regulations for determining what constitutes an energy community, as defined in § 45(b)(11)(B) and as adopted by §§ 45Y(g)(7), 48(a) (14), and 48E(a)(3)(A), and for determining whether a qualified facility, an energy project, or energy storage technology is located in an energy community. The notice provides that the Treasury Department and the IRS intend to propose that the regulations will apply to taxable years ending after April 4, 2023, and that until the issuance of the regulations, taxpayers may rely on the rules described in sections 3 through 6 of Notice 2023-29. Notice 2024-30 modifies Notice 202329 by expanding the Nameplate Capacity Attribution Rule under section 4.02(1)(b) of Notice 2023-29 to include additional attribution property and by adding two 2017 North American Industry Classification System (NAICS) industry codes to the table in section 3.03(2) of Notice 202329 for purposes of determining whether an MSA or non-MSA has met the threshold for Fossil Fuel Employment (as defined in section 3.03(2) of Notice 2023-29). Appendix 1 to Notice 2024-30 provided a list of additional MSAs and non-MSAs that meet the Fossil Fuel Employment threshold after modifying Notice 2023-29 to add two NAICS codes to the table in section 3.03(2) of Notice 2023-29. Section 3.02(2) of Notice 2024-30 provided that Appendix 1 to Notice 2024-30, Appendix 1 to Notice 2023-47, and Appendix B to Notice 2023-29 together provide the full list of MSAs and non-MSAs that meet the Fossil Fuel Employment threshold applicable to the period beginning on January 1, 2023, and until the Treasury Department and the IRS issue an updated list. As of June 7, 2024, the Census Bureau has Unless otherwise specified, all “section” or “§” references are to sections of the Code. Notice 2023-47, 2023-29 I.R.B. 318 (July 17, 2023). 4 Notice 2024-30, 2024-16 I.R.B. 878 (April 15, 2024). 2 3 June 24, 2024 1750 Bulletin No. 2024–26 not yet released the 2022 County Business Patterns. Therefore, there are no additional MSAs and non-MSAs that meet the Fossil Fuel Employment threshold. SECTION 3. ENERGY COMMUNITY APPENDICES In accordance with sections 3.03 and 3.04 of Notice 2023-29, this notice provides new Appendices 1 and 2. (1) Appendix 1: Appendix 1 is a list of MSAs and non-MSAs that qualify as energy communities because they meet the Fossil Fuel Employment threshold and have an unemployment rate at or above the national average unemployment rate for calendar year 2023 as described in § 45(b)(11)(B)(ii)(II) and section 3.03(3) of Notice 2023-29. Appendix 1 uses the 2023 calendar year county unemployment rates released on April 19, 2024, by the Local Area Unemployment Statistics (LAUS) program of the Bureau of Labor Statistics (BLS)5 to include MSAs and non-MSAs that meet the Fossil Fuel Employment threshold (after the addition of two NAICS codes to the table in section 3.03(2) of Notice 2023-29 by Notice 2024-30), and that also have an unemployment rate at or above the national average unemployment rate for calendar year 2023 (as described in § 45(b)(11)(B) (ii)(II) and section 3.03(3) of Notice 202329). The energy community status for the MSAs and non-MSAs listed in Appendix 1 is applicable as of June 7, 2024, and that status will continue until the Treasury Department and the IRS issue an updated list based on unemployment rates for 2024. (2) Appendix 2: Appendix 2 lists the newly identified census tracts with either a coal mine closure or a coal-fired electric generating unit retirement, and census tracts that directly adjoin the census tracts with coal closures, using the Mine Safety and Health Administration’s (MSHA) Mine Data Retrieval System data and the U.S. Energy Information Administration’s EIA Form 860 and EIA Form 860M data as of April 1, 2024, and historical extracts from the MSHA’s Mine Data Retrieval System that enumerates each status change for a mine. Appendix 2 should be combined with Appendix C to Notice 2023-29 and Appendix 3 to Notice 202347 to provide the full list of coal closure census tracts. SECTION 4. DRAFTING INFORMATION The principal author of this notice is the Office of Associate Chief Counsel (Passthroughs & Special Industries). However, other personnel from the Treasury Department and the IRS participated in its development. For further information regarding this notice, call the energy security guidance contact number at (202) 317-5254 (not a toll-free number). BLS Local Area Unemployment Statistics (LAUS) data for counties is available at https://www.bls.gov/lau. The LAUS data does not include the U.S. Virgin Islands. The unemployment rate for the U.S. Virgin Islands for 2023 was found at https://www.vidol.gov/labor-statistics/. 5 Bulletin No. 2024–26 1751 June 24, 2024 Appendix 1: MSAs and non-MSAs that qualify as energy communities by meeting the Fossil Fuel Employment threshold and the unemployment rate requirement for calendar year 2023 State FIPS Code 01 01 01 01 01 01 01 01 01 01 01 01 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 County FIPS Code 023 025 035 047 053 063 091 099 105 119 129 131 013 016 020 050 060 063 066 068 070 090 100 105 110 122 130 150 158 164 170 180 185 188 195 198 02 02 02 220 230 240 June 24, 2024 State Name Alabama Alabama Alabama Alabama Alabama Alabama Alabama Alabama Alabama Alabama Alabama Alabama Alaska Alaska Alaska Alaska Alaska Alaska Alaska Alaska Alaska Alaska Alaska Alaska Alaska Alaska Alaska Alaska Alaska Alaska Alaska Alaska Alaska Alaska Alaska Alaska Alaska Alaska Alaska County or CountyEquivalent Entity Name MSA or non-MSA Code Choctaw County 100003 Clarke County 100003 Conecuh County 100003 Dallas County 100003 Escambia County 100003 Greene County 100003 Marengo County 100003 Monroe County 100003 Perry County 100003 Sumter County 100003 Washington County 100003 Wilcox County 100003 Aleutians East Borough 200006 Aleutians West Census Area 200006 Anchorage Municipality 11260 Bethel Census Area 200006 Bristol Bay Borough 200006 Chugach Census Area 200006 Copper River Census Area 200006 Denali Borough 200006 Dillingham Census Area 200006 Fairbanks North Star Borough 21820 Haines Borough 200006 Hoonah-Angoon Census Area 200006 Juneau City and Borough 200006 Kenai Peninsula Borough 200006 Ketchikan Gateway Borough 200006 Kodiak Island Borough 200006 Kusilvak Census Area 200006 Lake and Peninsula Borough 200006 Matanuska-Susitna Borough 11260 Nome Census Area 200006 North Slope Borough 200006 Northwest Arctic Borough 200006 Petersburg Borough 200006 Prince of Wales-Hyder 200006 Census Area Sitka City and Borough 200006 Skagway Municipality 200006 Southeast Fairbanks Census 200006 Area 1752 MSA or non-MSA Name Southwest Alabama nonmetropolitan area Southwest Alabama nonmetropolitan area Southwest Alabama nonmetropolitan area Southwest Alabama nonmetropolitan area Southwest Alabama nonmetropolitan area Southwest Alabama nonmetropolitan area Southwest Alabama nonmetropolitan area Southwest Alabama nonmetropolitan area Southwest Alabama nonmetropolitan area Southwest Alabama nonmetropolitan area Southwest Alabama nonmetropolitan area Southwest Alabama nonmetropolitan area Alaska nonmetropolitan area Alaska nonmetropolitan area Anchorage, AK Alaska nonmetropolitan area Alaska nonmetropolitan area Alaska nonmetropolitan area Alaska nonmetropolitan area Alaska nonmetropolitan area Alaska nonmetropolitan area Fairbanks, AK Alaska nonmetropolitan area Alaska nonmetropolitan area Alaska nonmetropolitan area Alaska nonmetropolitan area Alaska nonmetropolitan area Alaska nonmetropolitan area Alaska nonmetropolitan area Alaska nonmetropolitan area Anchorage, AK Alaska nonmetropolitan area Alaska nonmetropolitan area Alaska nonmetropolitan area Alaska nonmetropolitan area Alaska nonmetropolitan area Alaska nonmetropolitan area Alaska nonmetropolitan area Alaska nonmetropolitan area Bulletin No. 2024–26 State FIPS Code 02 02 02 04 04 04 04 04 04 04 04 04 04 04 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 County FIPS Code 275 282 290 001 003 005 007 009 011 012 015 017 019 023 001 003 005 009 011 013 015 017 019 021 023 025 027 029 037 039 041 043 047 049 051 055 057 059 061 063 065 067 069 State Name County or CountyEquivalent Entity Name Alaska Alaska Alaska Arizona Arizona Arizona Arizona Arizona Arizona Arizona Arizona Arizona Arizona Arizona Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Wrangell City and Borough Yakutat City and Borough Yukon-Koyukuk Census Area Apache County Cochise County Coconino County Gila County Graham County Greenlee County La Paz County Mohave County Navajo County Pima County Santa Cruz County Arkansas County Ashley County Baxter County Boone County Bradley County Calhoun County Carroll County Chicot County Clark County Clay County Cleburne County Cleveland County Columbia County Conway County Cross County Dallas County Desha County Drew County Franklin County Fulton County Garland County Greene County Hempstead County Hot Spring County Howard County Independence County Izard County Jackson County Jefferson County Bulletin No. 2024–26 1753 MSA or non-MSA Code 200006 200006 200006 400001 43420 22380 400001 400001 400001 400001 29420 400001 46060 400001 500004 500004 500001 500001 500004 500004 500001 500004 500003 500002 500001 38220 500004 500003 500002 500004 500004 500004 500003 500001 26300 500002 500004 500003 500004 500001 500001 500001 38220 MSA or non-MSA Name Alaska nonmetropolitan area Alaska nonmetropolitan area Alaska nonmetropolitan area Arizona nonmetropolitan area Sierra Vista-Douglas, AZ Flagstaff, AZ Arizona nonmetropolitan area Arizona nonmetropolitan area Arizona nonmetropolitan area Arizona nonmetropolitan area Lake Havasu City-Kingman, AZ Arizona nonmetropolitan area Tucson, AZ Arizona nonmetropolitan area South Arkansas nonmetropolitan area South Arkansas nonmetropolitan area North Arkansas nonmetropolitan area North Arkansas nonmetropolitan area South Arkansas nonmetropolitan area South Arkansas nonmetropolitan area North Arkansas nonmetropolitan area South Arkansas nonmetropolitan area West Arkansas nonmetropolitan area East Arkansas nonmetropolitan area North Arkansas nonmetropolitan area Pine Bluff, AR South Arkansas nonmetropolitan area West Arkansas nonmetropolitan area East Arkansas nonmetropolitan area South Arkansas nonmetropolitan area South Arkansas nonmetropolitan area South Arkansas nonmetropolitan area West Arkansas nonmetropolitan area North Arkansas nonmetropolitan area Hot Springs, AR East Arkansas nonmetropolitan area South Arkansas nonmetropolitan area West Arkansas nonmetropolitan area South Arkansas nonmetropolitan area North Arkansas nonmetropolitan area North Arkansas nonmetropolitan area North Arkansas nonmetropolitan area Pine Bluff, AR June 24, 2024 State FIPS Code 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 05 06 06 County FIPS Code 071 073 075 077 079 081 083 089 091 093 095 097 099 101 103 107 109 113 115 117 121 123 127 129 133 135 137 139 141 145 147 149 001 003 State Name County or CountyEquivalent Entity Name Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas Arkansas California California Johnson County Lafayette County Lawrence County Lee County Lincoln County Little River County Logan County Marion County Miller County Mississippi County Monroe County Montgomery County Nevada County Newton County Ouachita County Phillips County Pike County Polk County Pope County Prairie County Randolph County St. Francis County Scott County Searcy County Sevier County Sharp County Stone County Union County Van Buren County White County Woodruff County Yell County Alameda County Alpine County MSA or non-MSA Code 500003 500004 500002 500002 38220 45500 500003 500001 45500 500002 500002 500003 500004 500001 500004 500002 500003 500003 500003 500002 500002 500002 500003 500001 500004 500001 500001 500004 500001 500001 500001 500003 41860 600006 06 005 California Amador County 600006 06 009 California Calaveras County 600006 06 011 California Colusa County 600007 06 06 013 021 California California Contra Costa County Glenn County 41860 600007 June 24, 2024 1754 MSA or non-MSA Name West Arkansas nonmetropolitan area South Arkansas nonmetropolitan area East Arkansas nonmetropolitan area East Arkansas nonmetropolitan area Pine Bluff, AR Texarkana, TX-AR West Arkansas nonmetropolitan area North Arkansas nonmetropolitan area Texarkana, TX-AR East Arkansas nonmetropolitan area East Arkansas nonmetropolitan area West Arkansas nonmetropolitan area South Arkansas nonmetropolitan area North Arkansas nonmetropolitan area South Arkansas nonmetropolitan area East Arkansas nonmetropolitan area West Arkansas nonmetropolitan area West Arkansas nonmetropolitan area West Arkansas nonmetropolitan area East Arkansas nonmetropolitan area East Arkansas nonmetropolitan area East Arkansas nonmetropolitan area West Arkansas nonmetropolitan area North Arkansas nonmetropolitan area South Arkansas nonmetropolitan area North Arkansas nonmetropolitan area North Arkansas nonmetropolitan area South Arkansas nonmetropolitan area North Arkansas nonmetropolitan area North Arkansas nonmetropolitan area North Arkansas nonmetropolitan area West Arkansas nonmetropolitan area San Francisco-Oakland-Hayward, CA Eastern Sierra-Mother Lode Region of California nonmetropolitan area Eastern Sierra-Mother Lode Region of California nonmetropolitan area Eastern Sierra-Mother Lode Region of California nonmetropolitan area North Valley-Northern Mountains Region of California nonmetropolitan area San Francisco-Oakland-Hayward, CA North Valley-Northern Mountains Region of California nonmetropolitan area Bulletin No. 2024–26 State FIPS Code 06 County State Name FIPS Code 027 California County or CountyEquivalent Entity Name Inyo County MSA or non-MSA Code 600006 06 06 029 035 California California Kern County Lassen County 12540 600007 06 06 06 037 041 043 California California California Los Angeles County Marin County Mariposa County 31080 41860 600006 06 049 California Modoc County 600007 06 051 California Mono County 600006 06 057 California Nevada County 600007 06 06 059 063 California California Orange County Plumas County 31080 600007 06 06 06 06 06 06 06 065 071 073 075 081 083 091 California California California California California California California Riverside County San Bernardino County San Diego County San Francisco County San Mateo County Santa Barbara County Sierra County 40140 40140 41740 41860 41860 42200 600007 06 093 California Siskiyou County 600007 06 06 06 095 101 103 California California California Solano County Sutter County Tehama County 46700 49700 600007 06 105 California Trinity County 600007 06 06 107 109 California California Tulare County Tuolumne County 47300 600006 06 06 09 09 10 16 16 16 111 115 001 009 001 003 009 017 California California Connecticut Connecticut Delaware Idaho Idaho Idaho Ventura County Yuba County Fairfield County New Haven County Kent County Adams County Benewah County Bonner County 37100 49700 14860 35300 20100 1600006 1600006 1600006 Bulletin No. 2024–26 1755 MSA or non-MSA Name Eastern Sierra-Mother Lode Region of California nonmetropolitan area Bakersfield, CA North Valley-Northern Mountains Region of California nonmetropolitan area Los Angeles-Long Beach-Anaheim, CA San Francisco-Oakland-Hayward, CA Eastern Sierra-Mother Lode Region of California nonmetropolitan area North Valley-Northern Mountains Region of California nonmetropolitan area Eastern Sierra-Mother Lode Region of California nonmetropolitan area North Valley-Northern Mountains Region of California nonmetropolitan area Los Angeles-Long Beach-Anaheim, CA North Valley-Northern Mountains Region of California nonmetropolitan area Riverside-San Bernardino-Ontario, CA Riverside-San Bernardino-Ontario, CA San Diego-Carlsbad, CA San Francisco-Oakland-Hayward, CA San Francisco-Oakland-Hayward, CA Santa Maria-Santa Barbara, CA North Valley-Northern Mountains Region of California nonmetropolitan area North Valley-Northern Mountains Region of California nonmetropolitan area Vallejo-Fairfield, CA Yuba City, CA North Valley-Northern Mountains Region of California nonmetropolitan area North Valley-Northern Mountains Region of California nonmetropolitan area Visalia-Porterville, CA Eastern Sierra-Mother Lode Region of California nonmetropolitan area Oxnard-Thousand Oaks-Ventura, CA Yuba City, CA Bridgeport-Stamford-Norwalk, CT New Haven-Milford, CT Dover, DE Northwestern Idaho nonmetropolitan area Northwestern Idaho nonmetropolitan area Northwestern Idaho nonmetropolitan area June 24, 2024 State FIPS Code 16 16 16 16 16 16 16 16 16 16 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 County FIPS Code 021 035 039 049 057 061 075 079 085 087 001 009 011 015 017 021 023 025 029 031 033 035 037 041 043 045 047 049 051 055 057 059 061 063 065 067 069 071 075 077 079 081 085 June 24, 2024 State Name County or CountyEquivalent Entity Name Idaho Idaho Idaho Idaho Idaho Idaho Idaho Idaho Idaho Idaho Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Boundary County Clearwater County Elmore County Idaho County Latah County Lewis County Payette County Shoshone County Valley County Washington County Adams County Brown County Bureau County Carroll County Cass County Christian County Clark County Clay County Coles County Cook County Crawford County Cumberland County DeKalb County Douglas County DuPage County Edgar County Edwards County Effingham County Fayette County Franklin County Fulton County Gallatin County Greene County Grundy County Hamilton County Hancock County Hardin County Henderson County Iroquois County Jackson County Jasper County Jefferson County Jo Daviess County 1756 MSA or non-MSA Code 1600006 1600006 1600006 1600006 1600006 1600006 1600006 1600006 1600006 1600006 1700002 1700002 1700001 1700001 1700002 1700002 1700003 1700003 1700003 16980 1700003 1700003 16980 1700003 16980 1700003 1700004 1700003 1700003 1700004 1700002 1700004 1700002 16980 1700004 1700002 1700004 1700002 1700003 16060 1700003 1700004 1700001 MSA or non-MSA Name Northwestern Idaho nonmetropolitan area Northwestern Idaho nonmetropolitan area Northwestern Idaho nonmetropolitan area Northwestern Idaho nonmetropolitan area Northwestern Idaho nonmetropolitan area Northwestern Idaho nonmetropolitan area Northwestern Idaho nonmetropolitan area Northwestern Idaho nonmetropolitan area Northwestern Idaho nonmetropolitan area Northwestern Idaho nonmetropolitan area West Central Illinois nonmetropolitan area West Central Illinois nonmetropolitan area Northwest Illinois nonmetropolitan area Northwest Illinois nonmetropolitan area West Central Illinois nonmetropolitan area West Central Illinois nonmetropolitan area East Central Illinois nonmetropolitan area East Central Illinois nonmetropolitan area East Central Illinois nonmetropolitan area Chicago-Naperville-Elgin, IL-IN-WI East Central Illinois nonmetropolitan area East Central Illinois nonmetropolitan area Chicago-Naperville-Elgin, IL-IN-WI East Central Illinois nonmetropolitan area Chicago-Naperville-Elgin, IL-IN-WI East Central Illinois nonmetropolitan area South Illinois nonmetropolitan area East Central Illinois nonmetropolitan area East Central Illinois nonmetropolitan area South Illinois nonmetropolitan area West Central Illinois nonmetropolitan area South Illinois nonmetropolitan area West Central Illinois nonmetropolitan area Chicago-Naperville-Elgin, IL-IN-WI South Illinois nonmetropolitan area West Central Illinois nonmetropolitan area South Illinois nonmetropolitan area West Central Illinois nonmetropolitan area East Central Illinois nonmetropolitan area Carbondale-Marion, IL East Central Illinois nonmetropolitan area South Illinois nonmetropolitan area Northwest Illinois nonmetropolitan area Bulletin No. 2024–26 State FIPS Code 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 17 County FIPS Code 087 089 091 093 095 097 099 101 103 105 107 109 111 115 121 125 127 129 135 137 139 141 145 149 151 153 155 157 159 165 167 169 171 173 177 181 183 185 187 189 191 193 195 State Name County or CountyEquivalent Entity Name Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Johnson County Kane County Kankakee County Kendall County Knox County Lake County LaSalle County Lawrence County Lee County Livingston County Logan County McDonough County McHenry County Macon County Marion County Mason County Massac County Menard County Montgomery County Morgan County Moultrie County Ogle County Perry County Pike County Pope County Pulaski County Putnam County Randolph County Richland County Saline County Sangamon County Schuyler County Scott County Shelby County Stephenson County Union County Vermilion County Wabash County Warren County Washington County Wayne County White County Whiteside County Bulletin No. 2024–26 1757 MSA or non-MSA Code 1700004 16980 28100 16980 1700002 16980 1700001 1700003 1700001 1700002 1700002 1700002 16980 19500 1700003 1700002 1700004 44100 1700002 1700002 1700002 1700001 1700004 1700002 1700004 1700004 1700001 1700004 1700003 1700004 44100 1700002 1700002 1700002 1700001 1700004 19180 1700004 1700002 1700004 1700004 1700004 1700001 MSA or non-MSA Name South Illinois nonmetropolitan area Chicago-Naperville-Elgin, IL-IN-WI Kankakee, IL Chicago-Naperville-Elgin, IL-IN-WI West Central Illinois nonmetropolitan area Chicago-Naperville-Elgin, IL-IN-WI Northwest Illinois nonmetropolitan area East Central Illinois nonmetropolitan area Northwest Illinois nonmetropolitan area West Central Illinois nonmetropolitan area West Central Illinois nonmetropolitan area West Central Illinois nonmetropolitan area Chicago-Naperville-Elgin, IL-IN-WI Decatur, IL East Central Illinois nonmetropolitan area West Central Illinois nonmetropolitan area South Illinois nonmetropolitan area Springfield, IL West Central Illinois nonmetropolitan area West Central Illinois nonmetropolitan area West Central Illinois nonmetropolitan area Northwest Illinois nonmetropolitan area South Illinois nonmetropolitan area West Central Illinois nonmetropolitan area South Illinois nonmetropolitan area South Illinois nonmetropolitan area Northwest Illinois nonmetropolitan area South Illinois nonmetropolitan area East Central Illinois nonmetropolitan area South Illinois nonmetropolitan area Springfield, IL West Central Illinois nonmetropolitan area West Central Illinois nonmetropolitan area West Central Illinois nonmetropolitan area Northwest Illinois nonmetropolitan area South Illinois nonmetropolitan area Danville, IL South Illinois nonmetropolitan area West Central Illinois nonmetropolitan area South Illinois nonmetropolitan area South Illinois nonmetropolitan area South Illinois nonmetropolitan area Northwest Illinois nonmetropolitan area June 24, 2024 State FIPS Code 17 17 18 18 18 18 18 18 18 18 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 County FIPS Code 197 199 021 073 089 111 127 153 165 167 001 003 005 007 009 011 013 019 021 025 027 031 033 035 039 041 043 045 051 053 055 057 059 061 063 065 069 071 073 075 079 083 085 June 24, 2024 State Name County or CountyEquivalent Entity Name Illinois Illinois Indiana Indiana Indiana Indiana Indiana Indiana Indiana Indiana Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Will County Williamson County Clay County Jasper County Lake County Newton County Porter County Sullivan County Vermillion County Vigo County Adair County Allen County Anderson County Ballard County Barren County Bath County Bell County Boyd County Boyle County Breathitt County Breckinridge County Butler County Caldwell County Calloway County Carlisle County Carroll County Carter County Casey County Clay County Clinton County Crittenden County Cumberland County Daviess County Edmonson County Elliott County Estill County Fleming County Floyd County Franklin County Fulton County Garrard County Graves County Grayson County 1758 MSA or non-MSA Code 16980 16060 45460 16980 16980 16980 16980 45460 45460 45460 2100002 14540 2100003 2100001 2100002 2100003 2100004 26580 2100003 2100004 2100001 14540 2100001 2100001 2100001 2100003 2100004 2100002 2100004 2100002 2100001 2100002 36980 14540 2100004 2100003 2100003 2100004 2100003 2100001 2100003 2100001 2100001 MSA or non-MSA Name Chicago-Naperville-Elgin, IL-IN-WI Carbondale-Marion, IL Terre Haute, IN Chicago-Naperville-Elgin, IL-IN-WI Chicago-Naperville-Elgin, IL-IN-WI Chicago-Naperville-Elgin, IL-IN-WI Chicago-Naperville-Elgin, IL-IN-WI Terre Haute, IN Terre Haute, IN Terre Haute, IN South Central Kentucky nonmetropolitan area Bowling Green, KY Central Kentucky nonmetropolitan area West Kentucky nonmetropolitan area South Central Kentucky nonmetropolitan area Central Kentucky nonmetropolitan area East Kentucky nonmetropolitan area Huntington-Ashland, WV-KY-OH Central Kentucky nonmetropolitan area East Kentucky nonmetropolitan area West Kentucky nonmetropolitan area Bowling Green, KY West Kentucky nonmetropolitan area West Kentucky nonmetropolitan area West Kentucky nonmetropolitan area Central Kentucky nonmetropolitan area East Kentucky nonmetropolitan area South Central Kentucky nonmetropolitan area East Kentucky nonmetropolitan area South Central Kentucky nonmetropolitan area West Kentucky nonmetropolitan area South Central Kentucky nonmetropolitan area Owensboro, KY Bowling Green, KY East Kentucky nonmetropolitan area Central Kentucky nonmetropolitan area Central Kentucky nonmetropolitan area East Kentucky nonmetropolitan area Central Kentucky nonmetropolitan area West Kentucky nonmetropolitan area Central Kentucky nonmetropolitan area West Kentucky nonmetropolitan area West Kentucky nonmetropolitan area Bulletin No. 2024–26 State FIPS Code 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 County FIPS Code 087 089 091 093 095 097 099 105 107 109 115 119 121 123 125 127 129 131 133 135 137 139 141 143 145 147 149 151 153 155 157 159 161 163 165 167 169 171 173 175 177 179 181 State Name County or CountyEquivalent Entity Name Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Green County Greenup County Hancock County Hardin County Harlan County Harrison County Hart County Hickman County Hopkins County Jackson County Johnson County Knott County Knox County Larue County Laurel County Lawrence County Lee County Leslie County Letcher County Lewis County Lincoln County Livingston County Logan County Lyon County McCracken County McCreary County McLean County Madison County Magoffin County Marion County Marshall County Martin County Mason County Meade County Menifee County Mercer County Metcalfe County Monroe County Montgomery County Morgan County Muhlenberg County Nelson County Nicholas County Bulletin No. 2024–26 1759 MSA or non-MSA Code 2100002 26580 36980 21060 2100004 2100003 2100002 2100001 2100001 2100004 2100004 2100004 2100002 21060 2100002 2100004 2100004 2100004 2100004 2100003 2100003 2100001 2100002 2100001 2100001 2100002 36980 2100003 2100004 2100002 2100001 2100004 2100003 21060 2100003 2100003 2100002 2100002 2100003 2100004 2100001 2100003 2100003 MSA or non-MSA Name South Central Kentucky nonmetropolitan area Huntington-Ashland, WV-KY-OH Owensboro, KY Elizabethtown-Fort Knox, KY East Kentucky nonmetropolitan area Central Kentucky nonmetropolitan area South Central Kentucky nonmetropolitan area West Kentucky nonmetropolitan area West Kentucky nonmetropolitan area East Kentucky nonmetropolitan area East Kentucky nonmetropolitan area East Kentucky nonmetropolitan area South Central Kentucky nonmetropolitan area Elizabethtown-Fort Knox, KY South Central Kentucky nonmetropolitan area East Kentucky nonmetropolitan area East Kentucky nonmetropolitan area East Kentucky nonmetropolitan area East Kentucky nonmetropolitan area Central Kentucky nonmetropolitan area Central Kentucky nonmetropolitan area West Kentucky nonmetropolitan area South Central Kentucky nonmetropolitan area West Kentucky nonmetropolitan area West Kentucky nonmetropolitan area South Central Kentucky nonmetropolitan area Owensboro, KY Central Kentucky nonmetropolitan area East Kentucky nonmetropolitan area South Central Kentucky nonmetropolitan area West Kentucky nonmetropolitan area East Kentucky nonmetropolitan area Central Kentucky nonmetropolitan area Elizabethtown-Fort Knox, KY Central Kentucky nonmetropolitan area Central Kentucky nonmetropolitan area South Central Kentucky nonmetropolitan area South Central Kentucky nonmetropolitan area Central Kentucky nonmetropolitan area East Kentucky nonmetropolitan area West Kentucky nonmetropolitan area Central Kentucky nonmetropolitan area Central Kentucky nonmetropolitan area June 24, 2024 State FIPS Code 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 21 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 County FIPS Code 183 187 189 193 195 197 199 201 203 205 207 213 217 219 225 227 229 231 233 235 237 003 007 009 011 013 015 017 021 025 027 029 031 035 039 041 049 051 053 059 061 065 067 June 24, 2024 State Name County or CountyEquivalent Entity Name Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Ohio County Owen County Owsley County Perry County Pike County Powell County Pulaski County Robertson County Rockcastle County Rowan County Russell County Simpson County Taylor County Todd County Union County Warren County Washington County Wayne County Webster County Whitley County Wolfe County Allen Parish Assumption Parish Avoyelles Parish Beauregard Parish Bienville Parish Bossier Parish Caddo Parish Caldwell Parish Catahoula Parish Claiborne Parish Concordia Parish De Soto Parish East Carroll Parish Evangeline Parish Franklin Parish Jackson Parish Jefferson Parish Jefferson Davis Parish LaSalle Parish Lincoln Parish Madison Parish Morehouse Parish 1760 MSA or non-MSA Code 2100001 2100003 2100004 2100004 2100004 2100003 2100002 2100003 2100003 2100003 2100002 2100002 2100002 2100001 2100001 14540 2100003 2100002 2100001 2100002 2100004 2200002 2200006 2200002 2200002 2200003 43340 43340 2200003 2200003 2200003 2200003 43340 2200003 2200002 2200003 2200003 35380 2200006 2200002 2200003 2200003 2200003 MSA or non-MSA Name West Kentucky nonmetropolitan area Central Kentucky nonmetropolitan area East Kentucky nonmetropolitan area East Kentucky nonmetropolitan area East Kentucky nonmetropolitan area Central Kentucky nonmetropolitan area South Central Kentucky nonmetropolitan area Central Kentucky nonmetropolitan area Central Kentucky nonmetropolitan area Central Kentucky nonmetropolitan area South Central Kentucky nonmetropolitan area South Central Kentucky nonmetropolitan area South Central Kentucky nonmetropolitan area West Kentucky nonmetropolitan area West Kentucky nonmetropolitan area Bowling Green, KY Central Kentucky nonmetropolitan area South Central Kentucky nonmetropolitan area West Kentucky nonmetropolitan area South Central Kentucky nonmetropolitan area East Kentucky nonmetropolitan area Central Louisiana nonmetropolitan area Southwest Louisiana nonmetropolitan area Central Louisiana nonmetropolitan area Central Louisiana nonmetropolitan area Northeast Louisiana nonmetropolitan area Shreveport-Bossier City, LA Shreveport-Bossier City, LA Northeast Louisiana nonmetropolitan area Northeast Louisiana nonmetropolitan area Northeast Louisiana nonmetropolitan area Northeast Louisiana nonmetropolitan area Shreveport-Bossier City, LA Northeast Louisiana nonmetropolitan area Central Louisiana nonmetropolitan area Northeast Louisiana nonmetropolitan area Northeast Louisiana nonmetropolitan area New Orleans-Metairie, LA Southwest Louisiana nonmetropolitan area Central Louisiana nonmetropolitan area Northeast Louisiana nonmetropolitan area Northeast Louisiana nonmetropolitan area Northeast Louisiana nonmetropolitan area Bulletin No. 2024–26 State FIPS Code 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 22 25 26 County FIPS Code 069 071 073 075 081 083 085 087 089 093 095 097 101 103 105 107 111 115 117 119 123 127 001 001 State Name County or CountyEquivalent Entity Name Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Louisiana Massachusetts Michigan Natchitoches Parish Orleans Parish Ouachita Parish Plaquemines Parish Red River Parish Richland Parish Sabine Parish St. Bernard Parish St. Charles Parish St. James Parish St. John the Baptist Parish St. Landry Parish St. Mary Parish St. Tammany Parish Tangipahoa Parish Tensas Parish Union Parish Vernon Parish Washington Parish Webster Parish West Carroll Parish Winn Parish Barnstable County Alcona County MSA or non-MSA Code 2200002 35380 33740 35380 2200002 2200003 2200002 35380 35380 35380 35380 2200006 2200006 35380 25220 2200003 33740 2200002 2200006 43340 2200003 2200002 12700 2600002 26 003 Michigan Alger County 2600001 26 005 Michigan Allegan County 2600004 26 007 Michigan Alpena County 2600002 26 009 Michigan Antrim County 2600003 26 011 Michigan Arenac County 2600002 26 013 Michigan Baraga County 2600001 26 26 017 019 Michigan Michigan Bay County Benzie County 13020 2600003 26 023 Michigan Branch County 2600004 26 26 025 029 Michigan Michigan Calhoun County Charlevoix County 12980 2600003 Bulletin No. 2024–26 1761 MSA or non-MSA Name Central Louisiana nonmetropolitan area New Orleans-Metairie, LA Monroe, LA New Orleans-Metairie, LA Central Louisiana nonmetropolitan area Northeast Louisiana nonmetropolitan area Central Louisiana nonmetropolitan area New Orleans-Metairie, LA New Orleans-Metairie, LA New Orleans-Metairie, LA New Orleans-Metairie, LA Southwest Louisiana nonmetropolitan area Southwest Louisiana nonmetropolitan area New Orleans-Metairie, LA Hammond, LA Northeast Louisiana nonmetropolitan area Monroe, LA Central Louisiana nonmetropolitan area Southwest Louisiana nonmetropolitan area Shreveport-Bossier City, LA Northeast Louisiana nonmetropolitan area Central Louisiana nonmetropolitan area Barnstable Town, MA Northeast Lower Peninsula of Michigan nonmetropolitan area Upper Peninsula of Michigan nonmetropolitan area Balance of Lower Peninsula of Michigan nonmetropolitan area Northeast Lower Peninsula of Michigan nonmetropolitan area Northwest Lower Peninsula of Michigan nonmetropolitan area Northeast Lower Peninsula of Michigan nonmetropolitan area Upper Peninsula of Michigan nonmetropolitan area Bay City, MI Northwest Lower Peninsula of Michigan nonmetropolitan area Balance of Lower Peninsula of Michigan nonmetropolitan area Battle Creek, MI Northwest Lower Peninsula of Michigan nonmetropolitan area June 24, 2024 State FIPS Code 26 County State Name FIPS Code 031 Michigan County or CountyEquivalent Entity Name Cheboygan County MSA or non-MSA Code 2600002 26 033 Michigan Chippewa County 2600001 26 035 Michigan Clare County 2600002 26 039 Michigan Crawford County 2600002 26 041 Michigan Delta County 2600001 26 043 Michigan Dickinson County 2600001 26 047 Michigan Emmet County 2600003 26 051 Michigan Gladwin County 2600002 26 053 Michigan Gogebic County 2600001 26 055 Michigan Grand Traverse County 2600003 26 057 Michigan Gratiot County 2600004 26 059 Michigan Hillsdale County 2600004 26 061 Michigan Houghton County 2600001 26 063 Michigan Huron County 2600004 26 067 Michigan Ionia County 2600004 26 069 Michigan Iosco County 2600002 26 071 Michigan Iron County 2600001 26 073 Michigan Isabella County 2600004 26 079 Michigan Kalkaska County 2600003 26 083 Michigan Keweenaw County 2600001 26 085 Michigan Lake County 2600004 26 089 Michigan Leelanau County 2600003 26 091 Michigan Lenawee County 2600004 June 24, 2024 1762 MSA or non-MSA Name Northeast Lower Peninsula of Michigan nonmetropolitan area Upper Peninsula of Michigan nonmetropolitan area Northeast Lower Peninsula of Michigan nonmetropolitan area Northeast Lower Peninsula of Michigan nonmetropolitan area Upper Peninsula of Michigan nonmetropolitan area Upper Peninsula of Michigan nonmetropolitan area Northwest Lower Peninsula of Michigan nonmetropolitan area Northeast Lower Peninsula of Michigan nonmetropolitan area Upper Peninsula of Michigan nonmetropolitan area Northwest Lower Peninsula of Michigan nonmetropolitan area Balance of Lower Peninsula of Michigan nonmetropolitan area Balance of Lower Peninsula of Michigan nonmetropolitan area Upper Peninsula of Michigan nonmetropolitan area Balance of Lower Peninsula of Michigan nonmetropolitan area Balance of Lower Peninsula of Michigan nonmetropolitan area Northeast Lower Peninsula of Michigan nonmetropolitan area Upper Peninsula of Michigan nonmetropolitan area Balance of Lower Peninsula of Michigan nonmetropolitan area Northwest Lower Peninsula of Michigan nonmetropolitan area Upper Peninsula of Michigan nonmetropolitan area Balance of Lower Peninsula of Michigan nonmetropolitan area Northwest Lower Peninsula of Michigan nonmetropolitan area Balance of Lower Peninsula of Michigan nonmetropolitan area Bulletin No. 2024–26 State FIPS Code 26 County State Name FIPS Code 095 Michigan County or CountyEquivalent Entity Name Luce County MSA or non-MSA Code 2600001 26 097 Michigan Mackinac County 2600001 26 101 Michigan Manistee County 2600003 26 103 Michigan Marquette County 2600001 26 105 Michigan Mason County 2600004 26 107 Michigan Mecosta County 2600004 26 109 Michigan Menominee County 2600001 26 113 Michigan Missaukee County 2600003 26 26 115 119 Michigan Michigan Monroe County Montmorency County 33780 2600002 26 123 Michigan Newaygo County 2600004 26 127 Michigan Oceana County 2600004 26 129 Michigan Ogemaw County 2600002 26 131 Michigan Ontonagon County 2600001 26 133 Michigan Osceola County 2600004 26 135 Michigan Oscoda County 2600002 26 137 Michigan Otsego County 2600002 26 141 Michigan Presque Isle County 2600002 26 143 Michigan Roscommon County 2600002 26 26 145 149 Michigan Michigan Saginaw County St. Joseph County 40980 2600004 26 151 Michigan Sanilac County 2600004 26 153 Michigan Schoolcraft County 2600001 26 155 Michigan Shiawassee County 2600004 Bulletin No. 2024–26 1763 MSA or non-MSA Name Upper Peninsula of Michigan nonmetropolitan area Upper Peninsula of Michigan nonmetropolitan area Northwest Lower Peninsula of Michigan nonmetropolitan area Upper Peninsula of Michigan nonmetropolitan area Balance of Lower Peninsula of Michigan nonmetropolitan area Balance of Lower Peninsula of Michigan nonmetropolitan area Upper Peninsula of Michigan nonmetropolitan area Northwest Lower Peninsula of Michigan nonmetropolitan area Monroe, MI Northeast Lower Peninsula of Michigan nonmetropolitan area Balance of Lower Peninsula of Michigan nonmetropolitan area Balance of Lower Peninsula of Michigan nonmetropolitan area Northeast Lower Peninsula of Michigan nonmetropolitan area Upper Peninsula of Michigan nonmetropolitan area Balance of Lower Peninsula of Michigan nonmetropolitan area Northeast Lower Peninsula of Michigan nonmetropolitan area Northeast Lower Peninsula of Michigan nonmetropolitan area Northeast Lower Peninsula of Michigan nonmetropolitan area Northeast Lower Peninsula of Michigan nonmetropolitan area Saginaw, MI Balance of Lower Peninsula of Michigan nonmetropolitan area Balance of Lower Peninsula of Michigan nonmetropolitan area Upper Peninsula of Michigan nonmetropolitan area Balance of Lower Peninsula of Michigan nonmetropolitan area June 24, 2024 State FIPS Code 26 County State Name FIPS Code 157 Michigan County or CountyEquivalent Entity Name Tuscola County MSA or non-MSA Code 2600004 26 165 Michigan Wexford County 2600003 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 29 29 29 29 29 29 29 29 32 32 32 32 001 005 011 015 021 027 037 043 051 053 055 063 077 083 085 097 107 113 119 125 133 135 147 149 151 157 161 009 011 039 057 109 209 213 217 001 003 005 007 Mississippi Mississippi Mississippi Mississippi Mississippi Mississippi Mississippi Mississippi Mississippi Mississippi Mississippi Mississippi Mississippi Mississippi Mississippi Mississippi Mississippi Mississippi Mississippi Mississippi Mississippi Mississippi Mississippi Mississippi Mississippi Mississippi Mississippi Missouri Missouri Missouri Missouri Missouri Missouri Missouri Missouri Nevada Nevada Nevada Nevada Adams County Amite County Bolivar County Carroll County Claiborne County Coahoma County Franklin County Grenada County Holmes County Humphreys County Issaquena County Jefferson County Lawrence County Leflore County Lincoln County Montgomery County Panola County Pike County Quitman County Sharkey County Sunflower County Tallahatchie County Walthall County Warren County Washington County Wilkinson County Yalobusha County Barry County Barton County Cedar County Dade County Lawrence County Stone County Taney County Vernon County Churchill County Clark County Douglas County Elko County 2800004 2800004 2800002 2800002 2800004 2800002 2800004 2800002 2800002 2800002 2800002 2800004 2800004 2800002 2800004 2800002 2800002 2800004 2800002 2800002 2800002 2800002 2800004 2800004 2800002 2800004 2800002 2900004 2900004 2900004 2900004 2900004 2900004 2900004 2900004 3200006 29820 3200006 3200006 June 24, 2024 1764 MSA or non-MSA Name Balance of Lower Peninsula of Michigan nonmetropolitan area Northwest Lower Peninsula of Michigan nonmetropolitan area Southwest Mississippi nonmetropolitan area Southwest Mississippi nonmetropolitan area Northwest Mississippi nonmetropolitan area Northwest Mississippi nonmetropolitan area Southwest Mississippi nonmetropolitan area Northwest Mississippi nonmetropolitan area Southwest Mississippi nonmetropolitan area Northwest Mississippi nonmetropolitan area Northwest Mississippi nonmetropolitan area Northwest Mississippi nonmetropolitan area Northwest Mississippi nonmetropolitan area Southwest Mississippi nonmetropolitan area Southwest Mississippi nonmetropolitan area Northwest Mississippi nonmetropolitan area Southwest Mississippi nonmetropolitan area Northwest Mississippi nonmetropolitan area Northwest Mississippi nonmetropolitan area Southwest Mississippi nonmetropolitan area Northwest Mississippi nonmetropolitan area Northwest Mississippi nonmetropolitan area Northwest Mississippi nonmetropolitan area Northwest Mississippi nonmetropolitan area Southwest Mississippi nonmetropolitan area Southwest Mississippi nonmetropolitan area Northwest Mississippi nonmetropolitan area Southwest Mississippi nonmetropolitan area Northwest Mississippi nonmetropolitan area Southwest Missouri nonmetropolitan area Southwest Missouri nonmetropolitan area Southwest Missouri nonmetropolitan area Southwest Missouri nonmetropolitan area Southwest Missouri nonmetropolitan area Southwest Missouri nonmetropolitan area Southwest Missouri nonmetropolitan area Southwest Missouri nonmetropolitan area Nevada nonmetropolitan area Las Vegas-Henderson-Paradise, NV Nevada nonmetropolitan area Nevada nonmetropolitan area Bulletin No. 2024–26 State FIPS Code 32 32 32 32 32 32 32 32 32 32 32 34 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 35 36 36 36 36 County FIPS Code 009 011 013 015 017 019 021 023 027 033 510 001 003 005 006 007 009 011 015 017 019 021 023 025 027 028 029 031 033 035 037 039 041 045 047 051 053 055 059 003 007 009 013 State Name County or CountyEquivalent Entity Name Nevada Nevada Nevada Nevada Nevada Nevada Nevada Nevada Nevada Nevada Nevada New Jersey New Mexico New Mexico New Mexico New Mexico New Mexico New Mexico New Mexico New Mexico New Mexico New Mexico New Mexico New Mexico New Mexico New Mexico New Mexico New Mexico New Mexico New Mexico New Mexico New Mexico New Mexico New Mexico New Mexico New Mexico New Mexico New Mexico New Mexico New York New York New York New York Esmeralda County Eureka County Humboldt County Lander County Lincoln County Lyon County Mineral County Nye County Pershing County White Pine County Carson City Atlantic County Catron County Chaves County Cibola County Colfax County Curry County De Baca County Eddy County Grant County Guadalupe County Harding County Hidalgo County Lea County Lincoln County Los Alamos County Luna County McKinley County Mora County Otero County Quay County Rio Arriba County Roosevelt County San Juan County San Miguel County Sierra County Socorro County Taos County Union County Allegany County Broome County Cattaraugus County Chautauqua County Bulletin No. 2024–26 1765 MSA or non-MSA Code 3200006 3200006 3200006 3200006 3200006 3200006 3200006 3200006 3200006 3200006 16180 12100 3500006 3500007 3500006 3500006 3500007 3500007 3500007 3500007 3500007 3500007 3500007 3500007 3500007 3500006 3500007 3500006 3500006 3500007 3500007 3500006 3500007 22140 3500006 3500007 3500007 3500006 3500007 3600004 13780 3600004 3600004 MSA or non-MSA Name Nevada nonmetropolitan area Nevada nonmetropolitan area Nevada nonmetropolitan area Nevada nonmetropolitan area Nevada nonmetropolitan area Nevada nonmetropolitan area Nevada nonmetropolitan area Nevada nonmetropolitan area Nevada nonmetropolitan area Nevada nonmetropolitan area Carson City, NV Atlantic City-Hammonton, NJ Northern New Mexico nonmetropolitan area Eastern New Mexico nonmetropolitan area Northern New Mexico nonmetropolitan area Northern New Mexico nonmetropolitan area Eastern New Mexico nonmetropolitan area Eastern New Mexico nonmetropolitan area Eastern New Mexico nonmetropolitan area Eastern New Mexico nonmetropolitan area Eastern New Mexico nonmetropolitan area Eastern New Mexico nonmetropolitan area Eastern New Mexico nonmetropolitan area Eastern New Mexico nonmetropolitan area Eastern New Mexico nonmetropolitan area Northern New Mexico nonmetropolitan area Eastern New Mexico nonmetropolitan area Northern New Mexico nonmetropolitan area Northern New Mexico nonmetropolitan area Eastern New Mexico nonmetropolitan area Eastern New Mexico nonmetropolitan area Northern New Mexico nonmetropolitan area Eastern New Mexico nonmetropolitan area Farmington, NM Northern New Mexico nonmetropolitan area Eastern New Mexico nonmetropolitan area Eastern New Mexico nonmetropolitan area Northern New Mexico nonmetropolitan area Eastern New Mexico nonmetropolitan area Southwest New York nonmetropolitan area Binghamton, NY Southwest New York nonmetropolitan area Southwest New York nonmetropolitan area June 24, 2024 State FIPS Code 36 36 36 36 36 36 36 36 36 37 37 37 37 37 39 39 39 County FIPS Code 015 029 037 063 097 099 101 107 121 065 081 127 151 157 001 003 005 State Name County or CountyEquivalent Entity Name New York New York New York New York New York New York New York New York New York North Carolina North Carolina North Carolina North Carolina North Carolina Ohio Ohio Ohio Chemung County Erie County Genesee County Niagara County Schuyler County Seneca County Steuben County Tioga County Wyoming County Edgecombe County Guilford County Nash County Randolph County Rockingham County Adams County Allen County Ashland County MSA or non-MSA Code 21300 15380 3600004 15380 3600004 3600004 3600004 13780 3600004 40580 24660 40580 24660 24660 3900004 30620 3900002 39 007 Ohio Ashtabula County 3900002 39 39 39 39 39 009 013 019 027 029 Ohio Ohio Ohio Ohio Ohio Athens County Belmont County Carroll County Clinton County Columbiana County 3900004 48540 15940 3900004 3900002 39 39 031 033 Ohio Ohio Coshocton County Crawford County 3900003 3900002 39 043 Ohio Erie County 3900002 39 39 39 39 39 39 39 047 051 053 059 067 071 075 Ohio Ohio Ohio Ohio Ohio Ohio Ohio Fayette County Fulton County Gallia County Guernsey County Harrison County Highland County Holmes County 3900004 45780 3900004 3900003 3900003 3900004 3900002 39 077 Ohio Huron County 3900002 39 39 079 081 Ohio Ohio Jackson County Jefferson County 3900004 48260 June 24, 2024 1766 MSA or non-MSA Name Elmira, NY Buffalo-Cheektowaga-Niagara Falls, NY Southwest New York nonmetropolitan area Buffalo-Cheektowaga-Niagara Falls, NY Southwest New York nonmetropolitan area Southwest New York nonmetropolitan area Southwest New York nonmetropolitan area Binghamton, NY Southwest New York nonmetropolitan area Rocky Mount, NC Greensboro-High Point, NC Rocky Mount, NC Greensboro-High Point, NC Greensboro-High Point, NC Southern Ohio nonmetropolitan area Lima, OH North Northeastern Ohio nonmetropolitan area (noncontiguous) North Northeastern Ohio nonmetropolitan area (noncontiguous) Southern Ohio nonmetropolitan area Wheeling, WV-OH Canton-Massillon, OH Southern Ohio nonmetropolitan area North Northeastern Ohio nonmetropolitan area (noncontiguous) Eastern Ohio nonmetropolitan area North Northeastern Ohio nonmetropolitan area (noncontiguous) North Northeastern Ohio nonmetropolitan area (noncontiguous) Southern Ohio nonmetropolitan area Toledo, OH Southern Ohio nonmetropolitan area Eastern Ohio nonmetropolitan area Eastern Ohio nonmetropolitan area Southern Ohio nonmetropolitan area North Northeastern Ohio nonmetropolitan area (noncontiguous) North Northeastern Ohio nonmetropolitan area (noncontiguous) Southern Ohio nonmetropolitan area Weirton-Steubenville, WV-OH Bulletin No. 2024–26 State FIPS Code 39 County State Name FIPS Code 083 Ohio County or CountyEquivalent Entity Name Knox County MSA or non-MSA Code 3900002 39 39 39 39 087 095 099 101 Ohio Ohio Ohio Ohio Lawrence County Lucas County Mahoning County Marion County 26580 45780 49660 3900002 39 39 39 39 39 39 105 111 115 119 121 123 Ohio Ohio Ohio Ohio Ohio Ohio Meigs County Monroe County Morgan County Muskingum County Noble County Ottawa County 3900004 3900003 3900003 3900003 3900003 3900002 39 39 39 39 39 131 133 139 141 143 Ohio Ohio Ohio Ohio Ohio Pike County Portage County Richland County Ross County Sandusky County 3900004 10420 31900 3900004 3900002 39 39 145 147 Ohio Ohio Scioto County Seneca County 3900004 3900002 39 39 39 39 39 39 39 151 153 155 157 163 167 169 Ohio Ohio Ohio Ohio Ohio Ohio Ohio Stark County Summit County Trumbull County Tuscarawas County Vinton County Washington County Wayne County 15940 10420 49660 3900003 3900004 3900003 3900002 39 39 173 175 Ohio Ohio Wood County Wyandot County 45780 3900002 40 40 40 40 40 40 40 40 40 40 005 013 019 023 029 031 033 049 061 063 Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Atoka County Bryan County Carter County Choctaw County Coal County Comanche County Cotton County Garvin County Haskell County Hughes County 4000004 4000004 4000004 4000004 4000004 30020 30020 4000004 4000004 4000004 Bulletin No. 2024–26 1767 MSA or non-MSA Name North Northeastern Ohio nonmetropolitan area (noncontiguous) Huntington-Ashland, WV-KY-OH Toledo, OH Youngstown-Warren-Boardman, OH-PA North Northeastern Ohio nonmetropolitan area (noncontiguous) Southern Ohio nonmetropolitan area Eastern Ohio nonmetropolitan area Eastern Ohio nonmetropolitan area Eastern Ohio nonmetropolitan area Eastern Ohio nonmetropolitan area North Northeastern Ohio nonmetropolitan area (noncontiguous) Southern Ohio nonmetropolitan area Akron, OH Mansfield, OH Southern Ohio nonmetropolitan area North Northeastern Ohio nonmetropolitan area (noncontiguous) Southern Ohio nonmetropolitan area North Northeastern Ohio nonmetropolitan area (noncontiguous) Canton-Massillon, OH Akron, OH Youngstown-Warren-Boardman, OH-PA Eastern Ohio nonmetropolitan area Southern Ohio nonmetropolitan area Eastern Ohio nonmetropolitan area North Northeastern Ohio nonmetropolitan area (noncontiguous) Toledo, OH North Northeastern Ohio nonmetropolitan area (noncontiguous) Southeast Oklahoma nonmetropolitan area Southeast Oklahoma nonmetropolitan area Southeast Oklahoma nonmetropolitan area Southeast Oklahoma nonmetropolitan area Southeast Oklahoma nonmetropolitan area Lawton, OK Lawton, OK Southeast Oklahoma nonmetropolitan area Southeast Oklahoma nonmetropolitan area Southeast Oklahoma nonmetropolitan area June 24, 2024 State FIPS Code 40 40 40 40 40 40 40 40 40 40 40 41 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 42 County FIPS Code 069 077 085 089 095 099 121 123 125 127 133 029 009 015 021 023 031 033 035 039 047 049 053 057 059 061 063 065 067 069 073 079 083 085 087 097 105 107 109 111 113 115 117 June 24, 2024 State Name County or CountyEquivalent Entity Name Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oregon Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Johnston County Latimer County Love County McCurtain County Marshall County Murray County Pittsburg County Pontotoc County Pottawatomie County Pushmataha County Seminole County Jackson County Bedford County Bradford County Cambria County Cameron County Clarion County Clearfield County Clinton County Crawford County Elk County Erie County Forest County Fulton County Greene County Huntingdon County Indiana County Jefferson County Juniata County Lackawanna County Lawrence County Luzerne County McKean County Mercer County Mifflin County Northumberland County Potter County Schuylkill County Snyder County Somerset County Sullivan County Susquehanna County Tioga County 1768 MSA or non-MSA Code 4000004 4000004 4000004 4000004 4000004 4000004 4000004 4000004 4000004 4000004 4000004 32780 4200003 4200002 27780 4200002 4200001 4200002 4200002 4200001 4200002 21500 4200001 4200003 4200001 4200003 4200001 4200002 4200003 42540 4200001 42540 4200002 49660 4200003 4200003 4200002 4200003 4200003 4200003 4200002 4200002 4200002 MSA or non-MSA Name Southeast Oklahoma nonmetropolitan area Southeast Oklahoma nonmetropolitan area Southeast Oklahoma nonmetropolitan area Southeast Oklahoma nonmetropolitan area Southeast Oklahoma nonmetropolitan area Southeast Oklahoma nonmetropolitan area Southeast Oklahoma nonmetropolitan area Southeast Oklahoma nonmetropolitan area Southeast Oklahoma nonmetropolitan area Southeast Oklahoma nonmetropolitan area Southeast Oklahoma nonmetropolitan area Medford, OR Southern Pennsylvania nonmetropolitan area Northern Pennsylvania nonmetropolitan area Johnstown, PA Northern Pennsylvania nonmetropolitan area Western Pennsylvania nonmetropolitan area Northern Pennsylvania nonmetropolitan area Northern Pennsylvania nonmetropolitan area Western Pennsylvania nonmetropolitan area Northern Pennsylvania nonmetropolitan area Erie, PA Western Pennsylvania nonmetropolitan area Southern Pennsylvania nonmetropolitan area Western Pennsylvania nonmetropolitan area Southern Pennsylvania nonmetropolitan area Western Pennsylvania nonmetropolitan area Northern Pennsylvania nonmetropolitan area Southern Pennsylvania nonmetropolitan area Scranton--Wilkes-Barre--Hazleton, PA Western Pennsylvania nonmetropolitan area Scranton--Wilkes-Barre--Hazleton, PA Northern Pennsylvania nonmetropolitan area Youngstown-Warren-Boardman, OH-PA Southern Pennsylvania nonmetropolitan area Southern Pennsylvania nonmetropolitan area Northern Pennsylvania nonmetropolitan area Southern Pennsylvania nonmetropolitan area Southern Pennsylvania nonmetropolitan area Southern Pennsylvania nonmetropolitan area Northern Pennsylvania nonmetropolitan area Northern Pennsylvania nonmetropolitan area Northern Pennsylvania nonmetropolitan area Bulletin No. 2024–26 State FIPS Code 42 42 42 42 42 47 County FIPS Code 119 121 123 127 131 025 State Name County or CountyEquivalent Entity Name Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Tennessee Union County Venango County Warren County Wayne County Wyoming County Claiborne County MSA or non-MSA Code 4200003 4200001 4200001 4200002 42540 4700003 47 027 Tennessee Clay County 4700003 47 035 Tennessee Cumberland County 4700003 47 041 Tennessee DeKalb County 4700003 47 049 Tennessee Fentress County 4700003 47 067 Tennessee Hancock County 4700003 47 087 Tennessee Jackson County 4700003 47 133 Tennessee Overton County 4700003 47 137 Tennessee Pickett County 4700003 47 141 Tennessee Putnam County 4700003 47 151 Tennessee Scott County 4700003 47 177 Tennessee Warren County 4700003 47 185 Tennessee White County 4700003 48 001 Texas Anderson County 4800002 48 005 Texas Angelina County 4800003 48 48 48 48 48 48 007 009 013 015 019 025 Texas Texas Texas Texas Texas Texas Aransas County Archer County Atascosa County Austin County Bandera County Bee County 18580 48660 41700 26420 41700 4800006 48 48 029 031 Texas Texas Bexar County Blanco County 41700 4800004 Bulletin No. 2024–26 1769 MSA or non-MSA Name Southern Pennsylvania nonmetropolitan area Western Pennsylvania nonmetropolitan area Western Pennsylvania nonmetropolitan area Northern Pennsylvania nonmetropolitan area Scranton--Wilkes-Barre--Hazleton, PA North Central Tennessee nonmetropolitan area North Central Tennessee nonmetropolitan area North Central Tennessee nonmetropolitan area North Central Tennessee nonmetropolitan area North Central Tennessee nonmetropolitan area North Central Tennessee nonmetropolitan area North Central Tennessee nonmetropolitan area North Central Tennessee nonmetropolitan area North Central Tennessee nonmetropolitan area North Central Tennessee nonmetropolitan area North Central Tennessee nonmetropolitan area North Central Tennessee nonmetropolitan area North Central Tennessee nonmetropolitan area North Texas Region of Texas nonmetropolitan area Big Thicket Region of Texas nonmetropolitan area Corpus Christi, TX Wichita Falls, TX San Antonio-New Braunfels, TX Houston-The Woodlands-Sugar Land, TX San Antonio-New Braunfels, TX Coastal Plains Region of Texas nonmetropolitan area San Antonio-New Braunfels, TX Hill Country Region of Texas nonmetropolitan area June 24, 2024 State FIPS Code 48 County State Name FIPS Code 035 Texas County or CountyEquivalent Entity Name Bosque County MSA or non-MSA Code 4800004 48 48 48 037 039 047 Texas Texas Texas Bowie County Brazoria County Brooks County 45500 26420 4800006 48 049 Texas Brown County 4800004 48 053 Texas Burnet County 4800004 48 057 Texas Calhoun County 4800006 48 063 Texas Camp County 4800002 48 067 Texas Cass County 4800002 48 48 071 073 Texas Texas Chambers County Cherokee County 26420 4800002 48 48 077 081 Texas Texas Clay County Coke County 48660 4800004 48 083 Texas Coleman County 4800004 48 48 085 089 Texas Texas Collin County Colorado County 19100 4800006 48 48 091 093 Texas Texas Comal County Comanche County 41700 4800002 48 095 Texas Concho County 4800004 48 097 Texas Cooke County 4800002 48 48 113 119 Texas Texas Dallas County Delta County 19100 4800002 48 48 121 123 Texas Texas Denton County DeWitt County 19100 4800006 48 48 127 131 Texas Texas Dimmit County Duval County 4800005 4800006 48 133 Texas Eastland County 4800002 48 137 Texas Edwards County 4800005 June 24, 2024 1770 MSA or non-MSA Name Hill Country Region of Texas nonmetropolitan area Texarkana, TX-AR Houston-The Woodlands-Sugar Land, TX Coastal Plains Region of Texas nonmetropolitan area Hill Country Region of Texas nonmetropolitan area Hill Country Region of Texas nonmetropolitan area Coastal Plains Region of Texas nonmetropolitan area North Texas Region of Texas nonmetropolitan area North Texas Region of Texas nonmetropolitan area Houston-The Woodlands-Sugar Land, TX North Texas Region of Texas nonmetropolitan area Wichita Falls, TX Hill Country Region of Texas nonmetropolitan area Hill Country Region of Texas nonmetropolitan area Dallas-Fort Worth-Arlington, TX Coastal Plains Region of Texas nonmetropolitan area San Antonio-New Braunfels, TX North Texas Region of Texas nonmetropolitan area Hill Country Region of Texas nonmetropolitan area North Texas Region of Texas nonmetropolitan area Dallas-Fort Worth-Arlington, TX North Texas Region of Texas nonmetropolitan area Dallas-Fort Worth-Arlington, TX Coastal Plains Region of Texas nonmetropolitan area Border Region of Texas nonmetropolitan area Coastal Plains Region of Texas nonmetropolitan area North Texas Region of Texas nonmetropolitan area Border Region of Texas nonmetropolitan area Bulletin No. 2024–26 State FIPS Code 48 48 48 County FIPS Code 139 141 143 State Name County or CountyEquivalent Entity Name Texas Texas Texas Ellis County El Paso County Erath County MSA or non-MSA Code 19100 21340 4800002 48 48 145 147 Texas Texas Falls County Fannin County 47380 4800002 48 149 Texas Fayette County 4800004 48 48 157 159 Texas Texas Fort Bend County Franklin County 26420 4800002 48 161 Texas Freestone County 4800004 48 163 Texas Frio County 4800004 48 48 167 171 Texas Texas Galveston County Gillespie County 26420 4800004 48 48 175 177 Texas Texas Goliad County Gonzales County 47020 4800006 48 48 48 181 183 185 Texas Texas Texas Grayson County Gregg County Grimes County 43300 30980 4800004 48 48 187 193 Texas Texas Guadalupe County Hamilton County 41700 4800004 48 48 48 199 201 203 Texas Texas Texas Hardin County Harris County Harrison County 13140 26420 4800002 48 213 Texas Henderson County 4800002 48 48 215 217 Texas Texas Hidalgo County Hill County 32580 4800004 48 48 221 223 Texas Texas Hood County Hopkins County 19100 4800002 48 225 Texas Houston County 4800003 48 48 229 231 Texas Texas Hudspeth County Hunt County 21340 19100 Bulletin No. 2024–26 1771 MSA or non-MSA Name Dallas-Fort Worth-Arlington, TX El Paso, TX North Texas Region of Texas nonmetropolitan area Waco, TX North Texas Region of Texas nonmetropolitan area Hill Country Region of Texas nonmetropolitan area Houston-The Woodlands-Sugar Land, TX North Texas Region of Texas nonmetropolitan area Hill Country Region of Texas nonmetropolitan area Hill Country Region of Texas nonmetropolitan area Houston-The Woodlands-Sugar Land, TX Hill Country Region of Texas nonmetropolitan area Victoria, TX Coastal Plains Region of Texas nonmetropolitan area Sherman-Denison, TX Longview, TX Hill Country Region of Texas nonmetropolitan area San Antonio-New Braunfels, TX Hill Country Region of Texas nonmetropolitan area Beaumont-Port Arthur, TX Houston-The Woodlands-Sugar Land, TX North Texas Region of Texas nonmetropolitan area North Texas Region of Texas nonmetropolitan area McAllen-Edinburg-Mission, TX Hill Country Region of Texas nonmetropolitan area Dallas-Fort Worth-Arlington, TX North Texas Region of Texas nonmetropolitan area Big Thicket Region of Texas nonmetropolitan area El Paso, TX Dallas-Fort Worth-Arlington, TX June 24, 2024 State FIPS Code 48 County State Name FIPS Code 237 Texas County or CountyEquivalent Entity Name Jack County MSA or non-MSA Code 4800002 48 239 Texas Jackson County 4800006 48 241 Texas Jasper County 4800003 48 48 245 247 Texas Texas Jefferson County Jim Hogg County 13140 4800006 48 249 Texas Jim Wells County 4800006 48 48 251 255 Texas Texas Johnson County Karnes County 19100 4800006 48 48 48 257 259 261 Texas Texas Texas Kaufman County Kendall County Kenedy County 19100 41700 4800006 48 265 Texas Kerr County 4800004 48 267 Texas Kimble County 4800004 48 48 271 273 Texas Texas Kinney County Kleberg County 4800005 4800006 48 277 Texas Lamar County 4800002 48 48 283 285 Texas Texas La Salle County Lavaca County 4800005 4800006 48 287 Texas Lee County 4800004 48 289 Texas Leon County 4800004 48 48 291 293 Texas Texas Liberty County Limestone County 26420 4800004 48 297 Texas Live Oak County 4800006 48 299 Texas Llano County 4800004 48 307 Texas McCulloch County 4800004 48 48 309 311 Texas Texas McLennan County McMullen County 47380 4800006 June 24, 2024 1772 MSA or non-MSA Name North Texas Region of Texas nonmetropolitan area Coastal Plains Region of Texas nonmetropolitan area Big Thicket Region of Texas nonmetropolitan area Beaumont-Port Arthur, TX Coastal Plains Region of Texas nonmetropolitan area Coastal Plains Region of Texas nonmetropolitan area Dallas-Fort Worth-Arlington, TX Coastal Plains Region of Texas nonmetropolitan area Dallas-Fort Worth-Arlington, TX San Antonio-New Braunfels, TX Coastal Plains Region of Texas nonmetropolitan area Hill Country Region of Texas nonmetropolitan area Hill Country Region of Texas nonmetropolitan area Border Region of Texas nonmetropolitan area Coastal Plains Region of Texas nonmetropolitan area North Texas Region of Texas nonmetropolitan area Border Region of Texas nonmetropolitan area Coastal Plains Region of Texas nonmetropolitan area Hill Country Region of Texas nonmetropolitan area Hill Country Region of Texas nonmetropolitan area Houston-The Woodlands-Sugar Land, TX Hill Country Region of Texas nonmetropolitan area Coastal Plains Region of Texas nonmetropolitan area Hill Country Region of Texas nonmetropolitan area Hill Country Region of Texas nonmetropolitan area Waco, TX Coastal Plains Region of Texas nonmetropolitan area Bulletin No. 2024–26 State FIPS Code 48 County State Name FIPS Code 313 Texas County or CountyEquivalent Entity Name Madison County MSA or non-MSA Code 4800004 48 315 Texas Marion County 4800002 48 319 Texas Mason County 4800004 48 321 Texas Matagorda County 4800006 48 48 48 323 325 327 Texas Texas Texas Maverick County Medina County Menard County 4800005 41700 4800004 48 331 Texas Milam County 4800004 48 333 Texas Mills County 4800004 48 337 Texas Montague County 4800002 48 48 339 343 Texas Texas Montgomery County Morris County 26420 4800002 48 347 Texas Nacogdoches County 4800003 48 349 Texas Navarro County 4800002 48 48 48 48 351 355 361 363 Texas Texas Texas Texas Newton County Nueces County Orange County Palo Pinto County 13140 18580 13140 4800002 48 365 Texas Panola County 4800002 48 48 367 373 Texas Texas Parker County Polk County 19100 4800003 48 379 Texas Rains County 4800002 48 48 385 387 Texas Texas Real County Red River County 4800005 4800002 48 391 Texas Refugio County 4800006 48 48 397 399 Texas Texas Rockwall County Runnels County 19100 4800004 48 401 Texas Rusk County 30980 Bulletin No. 2024–26 1773 MSA or non-MSA Name Hill Country Region of Texas nonmetropolitan area North Texas Region of Texas nonmetropolitan area Hill Country Region of Texas nonmetropolitan area Coastal Plains Region of Texas nonmetropolitan area Border Region of Texas nonmetropolitan area San Antonio-New Braunfels, TX Hill Country Region of Texas nonmetropolitan area Hill Country Region of Texas nonmetropolitan area Hill Country Region of Texas nonmetropolitan area North Texas Region of Texas nonmetropolitan area Houston-The Woodlands-Sugar Land, TX North Texas Region of Texas nonmetropolitan area Big Thicket Region of Texas nonmetropolitan area North Texas Region of Texas nonmetropolitan area Beaumont-Port Arthur, TX Corpus Christi, TX Beaumont-Port Arthur, TX North Texas Region of Texas nonmetropolitan area North Texas Region of Texas nonmetropolitan area Dallas-Fort Worth-Arlington, TX Big Thicket Region of Texas nonmetropolitan area North Texas Region of Texas nonmetropolitan area Border Region of Texas nonmetropolitan area North Texas Region of Texas nonmetropolitan area Coastal Plains Region of Texas nonmetropolitan area Dallas-Fort Worth-Arlington, TX Hill Country Region of Texas nonmetropolitan area Longview, TX June 24, 2024 State FIPS Code 48 County State Name FIPS Code 403 Texas County or CountyEquivalent Entity Name Sabine County MSA or non-MSA Code 4800003 48 405 Texas San Augustine County 4800003 48 407 Texas San Jacinto County 4800003 48 48 409 411 Texas Texas San Patricio County San Saba County 18580 4800004 48 413 Texas Schleicher County 4800004 48 419 Texas Shelby County 4800003 48 48 48 423 425 427 Texas Texas Texas Smith County Somervell County Starr County 46340 19100 4800006 48 429 Texas Stephens County 4800002 48 431 Texas Sterling County 4800004 48 435 Texas Sutton County 4800004 48 48 439 449 Texas Texas Tarrant County Titus County 19100 4800002 48 455 Texas Trinity County 4800003 48 457 Texas Tyler County 4800003 48 48 48 48 459 463 465 467 Texas Texas Texas Texas Upshur County Uvalde County Val Verde County Van Zandt County 30980 4800005 4800005 4800002 48 48 469 471 Texas Texas Victoria County Walker County 47020 4800004 48 48 473 477 Texas Texas Waller County Washington County 26420 4800004 48 48 479 481 Texas Texas Webb County Wharton County 29700 4800006 48 485 Texas Wichita County 48660 June 24, 2024 1774 MSA or non-MSA Name Big Thicket Region of Texas nonmetropolitan area Big Thicket Region of Texas nonmetropolitan area Big Thicket Region of Texas nonmetropolitan area Corpus Christi, TX Hill Country Region of Texas nonmetropolitan area Hill Country Region of Texas nonmetropolitan area Big Thicket Region of Texas nonmetropolitan area Tyler, TX Dallas-Fort Worth-Arlington, TX Coastal Plains Region of Texas nonmetropolitan area North Texas Region of Texas nonmetropolitan area Hill Country Region of Texas nonmetropolitan area Hill Country Region of Texas nonmetropolitan area Dallas-Fort Worth-Arlington, TX North Texas Region of Texas nonmetropolitan area Big Thicket Region of Texas nonmetropolitan area Big Thicket Region of Texas nonmetropolitan area Longview, TX Border Region of Texas nonmetropolitan area Border Region of Texas nonmetropolitan area North Texas Region of Texas nonmetropolitan area Victoria, TX Hill Country Region of Texas nonmetropolitan area Houston-The Woodlands-Sugar Land, TX Hill Country Region of Texas nonmetropolitan area Laredo, TX Coastal Plains Region of Texas nonmetropolitan area Wichita Falls, TX Bulletin No. 2024–26 State FIPS Code 48 County State Name FIPS Code 489 Texas County or CountyEquivalent Entity Name Willacy County MSA or non-MSA Code 4800006 48 48 48 493 497 499 Texas Texas Texas Wilson County Wise County Wood County 41700 19100 4800002 48 503 Texas Young County 4800002 48 505 Texas Zapata County 4800006 48 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 51 53 53 53 53 53 54 54 54 54 54 54 54 54 54 54 54 507 021 027 035 051 077 089 105 141 167 173 185 195 197 640 690 720 005 015 021 057 073 001 005 007 009 011 013 015 017 019 021 023 Texas Virginia Virginia Virginia Virginia Virginia Virginia Virginia Virginia Virginia Virginia Virginia Virginia Virginia Virginia Virginia Virginia Washington Washington Washington Washington Washington West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia Zavala County Bland County Buchanan County Carroll County Dickenson County Grayson County Henry County Lee County Patrick County Russell County Smyth County Tazewell County Wise County Wythe County Galax city Martinsville city Norton city Benton County Cowlitz County Franklin County Skagit County Whatcom County Barbour County Boone County Braxton County Brooke County Cabell County Calhoun County Clay County Doddridge County Fayette County Gilmer County Grant County 4800005 5100001 5100001 5100001 5100001 5100001 5100001 5100001 5100001 5100001 5100001 5100001 5100001 5100001 5100001 5100001 5100001 28420 31020 28420 34580 13380 5400002 16620 5400002 48260 26580 5400002 16620 5400002 13220 5400002 5400002 Bulletin No. 2024–26 1775 MSA or non-MSA Name Coastal Plains Region of Texas nonmetropolitan area San Antonio-New Braunfels, TX Dallas-Fort Worth-Arlington, TX North Texas Region of Texas nonmetropolitan area North Texas Region of Texas nonmetropolitan area Coastal Plains Region of Texas nonmetropolitan area Border Region of Texas nonmetropolitan area Southwest Virginia nonmetropolitan area Southwest Virginia nonmetropolitan area Southwest Virginia nonmetropolitan area Southwest Virginia nonmetropolitan area Southwest Virginia nonmetropolitan area Southwest Virginia nonmetropolitan area Southwest Virginia nonmetropolitan area Southwest Virginia nonmetropolitan area Southwest Virginia nonmetropolitan area Southwest Virginia nonmetropolitan area Southwest Virginia nonmetropolitan area Southwest Virginia nonmetropolitan area Southwest Virginia nonmetropolitan area Southwest Virginia nonmetropolitan area Southwest Virginia nonmetropolitan area Southwest Virginia nonmetropolitan area Kennewick-Richland, WA Longview, WA Kennewick-Richland, WA Mount Vernon-Anacortes, WA Bellingham, WA Northern West Virginia nonmetropolitan area Charleston, WV Northern West Virginia nonmetropolitan area Weirton-Steubenville, WV-OH Huntington-Ashland, WV-KY-OH Northern West Virginia nonmetropolitan area Charleston, WV Northern West Virginia nonmetropolitan area Beckley, WV Northern West Virginia nonmetropolitan area Northern West Virginia nonmetropolitan area June 24, 2024 State FIPS Code 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 54 55 72 72 72 County FIPS Code 025 029 031 033 035 039 041 043 045 047 049 051 053 055 059 063 065 067 069 071 073 075 079 081 083 085 087 089 091 093 095 097 099 101 103 105 107 109 059 015 057 109 June 24, 2024 State Name County or CountyEquivalent Entity Name West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia Wisconsin Puerto Rico Puerto Rico Puerto Rico Greenbrier County Hancock County Hardy County Harrison County Jackson County Kanawha County Lewis County Lincoln County Logan County McDowell County Marion County Marshall County Mason County Mercer County Mingo County Monroe County Morgan County Nicholas County Ohio County Pendleton County Pleasants County Pocahontas County Putnam County Raleigh County Randolph County Ritchie County Roane County Summers County Taylor County Tucker County Tyler County Upshur County Wayne County Webster County Wetzel County Wirt County Wood County Wyoming County Kenosha County Arroyo Municipio Guayama Municipio Patillas Municipio 1776 MSA or non-MSA Code 5400001 48260 5400002 5400002 5400002 16620 5400002 26580 5400001 5400001 5400002 48540 5400002 5400001 5400001 5400001 5400002 5400001 48540 5400002 5400002 5400001 26580 13220 5400002 5400002 5400002 5400001 5400002 5400002 5400002 5400002 26580 5400001 5400002 37620 37620 5400001 16980 25020 25020 25020 MSA or non-MSA Name Southern West Virginia nonmetropolitan area Weirton-Steubenville, WV-OH Northern West Virginia nonmetropolitan area Northern West Virginia nonmetropolitan area Northern West Virginia nonmetropolitan area Charleston, WV Northern West Virginia nonmetropolitan area Huntington-Ashland, WV-KY-OH Southern West Virginia nonmetropolitan area Southern West Virginia nonmetropolitan area Northern West Virginia nonmetropolitan area Wheeling, WV-OH Northern West Virginia nonmetropolitan area Southern West Virginia nonmetropolitan area Southern West Virginia nonmetropolitan area Southern West Virginia nonmetropolitan area Northern West Virginia nonmetropolitan area Southern West Virginia nonmetropolitan area Wheeling, WV-OH Northern West Virginia nonmetropolitan area Northern West Virginia nonmetropolitan area Southern West Virginia nonmetropolitan area Huntington-Ashland, WV-KY-OH Beckley, WV Northern West Virginia nonmetropolitan area Northern West Virginia nonmetropolitan area Northern West Virginia nonmetropolitan area Southern West Virginia nonmetropolitan area Northern West Virginia nonmetropolitan area Northern West Virginia nonmetropolitan area Northern West Virginia nonmetropolitan area Northern West Virginia nonmetropolitan area Huntington-Ashland, WV-KY-OH Southern West Virginia nonmetropolitan area Northern West Virginia nonmetropolitan area Parkersburg-Vienna, WV Parkersburg-Vienna, WV Southern West Virginia nonmetropolitan area Chicago-Naperville-Elgin, IL-IN-WI Guayama, PR Guayama, PR Guayama, PR Bulletin No. 2024–26 Appendix 2: Additional census tracts that have ever had, since December 31, 1999, a closed coal mine or have ever had, since December 31, 2009, a retired coal-fired electric generating unit, and directly adjoining tracts, that were not included in Appendix C to IRS Notice 2023-29 or Appendix 3 to IRS Notice 2023-47. Closure and retirement data as of April 1, 2024. State Name County or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type Alabama Alabama Alabama Alabama Alabama Alabama Alabama Alabama Alabama Alabama Alabama Alaska Alaska Alaska Alaska Colorado Colorado Colorado Colorado Colorado Colorado Florida Florida Florida Florida Florida Florida Florida Georgia Georgia Georgia Georgia Georgia Illinois Illinois Illinois Illinois Illinois Illinois DeKalb County DeKalb County DeKalb County DeKalb County DeKalb County DeKalb County DeKalb County DeKalb County DeKalb County DeKalb County Randolph County Fairbanks North Star Borough Fairbanks North Star Borough Fairbanks North Star Borough Fairbanks North Star Borough Mesa County Mesa County Mesa County Mesa County Mesa County Mesa County Clay County Putnam County Putnam County Putnam County Putnam County Putnam County St. Johns County Carroll County Carroll County Heard County Heard County Heard County Champaign County Coles County Douglas County Douglas County Douglas County Edgar County 01049960101 01049960301 01049960303 01049960401 01049960402 01049960500 01049960900 01049961100 01049961200 01049961400 01111000200 02090001501 02090001700 02090001902 02090980100 08077001302 08077001303 08077001402 08077001403 08077001404 08077001504 12019031500 12107950100 12107950202 12107950600 12107950700 12107951000 12109990100 13045910900 13045911202 13149970100 13149970200 13149970300 17019010800 17029000100 17041952000 17041952100 17041952400 17045070100 Directly adjoining Directly adjoining Directly adjoining Directly adjoining Mine closure Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Generating unit retirement Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Generating unit retirement Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Generating unit retirement Directly adjoining Directly adjoining Directly adjoining Mine closure, Directly adjoining Directly adjoining Directly adjoining Directly adjoining Bulletin No. 2024–26 1777 June 24, 2024 State Name County or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Illinois Indiana Indiana Indiana Indiana Indiana Indiana Indiana Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Kentucky Minnesota Minnesota Minnesota Minnesota Minnesota Edgar County Fulton County Fulton County Knox County Knox County Knox County Knox County Knox County Macoupin County Macoupin County Macoupin County Macoupin County Montgomery County Peoria County Peoria County Peoria County Sangamon County Sangamon County Sangamon County Vermilion County Vermilion County Vermilion County Vermilion County Vermilion County Posey County Vanderburgh County Vanderburgh County Vanderburgh County Warrick County Warrick County Warrick County Carter County Carter County Greenup County Laurel County Lewis County Lewis County Whitley County Sherburne County Sherburne County Sherburne County Sherburne County Sherburne County 17045070200 17057952800 17057953000 17095000100 17095000200 17095001200 17095001400 17095001600 17117956000 17117956100 17117956200 17117956300 17135957500 17143003800 17143003900 17143004000 17167003300 17167003400 17167003500 17183010600 17183010701 17183010900 17183011000 17183011100 18129040300 18163010404 18163010406 18163010502 18173030703 18173030707 18173030709 21043960200 21043960400 21089040700 21125971003 21135930100 21135930400 21235920100 27141030201 27141030202 27141030302 27141030406 27141030407 Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Mine closure Directly adjoining Mine closure Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Mine closure, Directly adjoining Mine closure, Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Mine closure Directly adjoining Directly adjoining Directly adjoining Mine closure Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Generating unit retirement June 24, 2024 1778 Bulletin No. 2024–26 State Name County or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type Minnesota Minnesota Minnesota Minnesota Minnesota Ohio Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Oklahoma Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Pennsylvania Tennessee Tennessee Tennessee Tennessee Tennessee Tennessee Texas Texas Texas West Virginia Sherburne County Sherburne County Wright County Wright County Wright County Meigs County Mayes County Mayes County Mayes County Mayes County Rogers County Wagoner County Wagoner County Allegheny County Allegheny County Allegheny County Allegheny County Allegheny County Allegheny County Allegheny County Allegheny County Fayette County Fayette County Juniata County Northumberland County Northumberland County Northumberland County Northumberland County Perry County Snyder County Washington County Washington County Westmoreland County Anderson County Anderson County Anderson County Knox County Knox County Knox County Bastrop County Burleson County Lee County Jackson County 27141030408 27141030410 27171100203 27171100205 27171100300 39105964100 40097040300 40097040400 40097040501 40097040502 40131050501 40145030201 40145030300 42003010302 42003020100 42003020300 42003030500 42003040200 42003050100 42003050900 42003051100 42051260100 42051262300 42067070400 42097080700 42097082000 42097082100 42097082200 42099030100 42109070600 42125731000 42125751100 42129807700 47001020201 47001021303 47001021304 47093005908 47093006003 47093006103 48021950102 48051970202 48287000200 54035963200 Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Generating unit retirement Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Mine closure Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Generating unit retirement Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Bulletin No. 2024–26 1779 June 24, 2024 State Name County or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type West Virginia West Virginia West Virginia West Virginia Wyoming Wyoming Wyoming Wyoming Wyoming Jackson County Marion County Marion County Marion County Converse County Converse County Converse County Natrona County Platte County 54035963300 54049020100 54049020500 54049020800 56009956400 56009956500 56009956700 56025001401 56031959100 Directly adjoining Mine closure Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining Directly adjoining June 24, 2024 1780 Bulletin No. 2024–26 Section 45Z Clean Fuel Production Credit; Registration Notice 2024-49 SECTION 1. PURPOSE This notice provides guidance on the registration requirements for the clean fuel production credit determined under § 45Z of the Internal Revenue Code (§ 45Z credit).1 A taxpayer must have a signed registration letter from the Internal Revenue Service (IRS) dated on or before January 1, 2025, for the taxpayer to be eligible to claim the § 45Z credit for production starting January 1, 2025. Thus, taxpayers should apply for registration as soon as possible to give the IRS sufficient time to process registration applications. See section 4.01(2) of this notice for additional information. The Department of the Treasury (Treasury Department) and the IRS intend to issue additional guidance on other aspects of the § 45Z credit at a later date. SECTION 2. OVERVIEW AND BACKGROUND OF THE § 45Z CREDIT .01 Section 45Z generally. Section 13704 of Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA), added § 45Z and amended §§ 38(b) and 4101(a),2 enacting the § 45Z credit for transportation fuel produced in the United States by the taxpayer at a qualified facility after December 31, 2024, and sold by the taxpayer to an unrelated person in a manner described in § 45Z(a) (4) during the taxable year. For purposes of § 38, the § 45Z credit is an amount equal to the product of (A) the applicable amount per gallon (or gallon equivalent) with respect to any transportation fuel which is produced by the taxpayer at a qualified facility and sold in the manner described in § 45Z(a)(4) during the taxable year and (B) the emissions factor for such fuel as determined under § 45Z(b). See § 45Z(a)(1). .02 Applicable amounts, emissions factors, emissions rates, and provisional emissions rates. Section 45Z(a)(2) and (3) provides the applicable amounts for transportation fuels. Section 45Z(b) generally provides the rules for emissions factors for transportation fuels used to calculate the amount of the § 45Z credit. Section 45Z(b)(1)(A) provides the rules for calculating the emissions factor for a transportation fuel by using the emissions rate for such fuel. Section 45Z(b)(1)(B)(i) directs the Secretary of the Treasury or her delegate (Secretary), subject to § 45Z(b)(1)(B)(ii) and (iii), to publish annually a table that sets forth the emissions rate for simil [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%3A7c0f783823ce73ac. Public record. Not legal advice.