# Bulletin No. 2026–27

> Briefs, arguments, decisions, and more.

URL: https://www.frixlaw.com/law-library/documents/agency%3Airs%3Ae12472bda773cfe6

## Record

- **Collection:** Agency decision
- **Document type:** Agency decision

## Text

HIGHLIGHTS
OF THIS ISSUE




Bulletin No. 2026–27
June 29, 2026

These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.

INCOME TAX
Notice 2026-39, page 1.

This notice publishes information that taxpayers may use to
determine whether they meet certain requirements under
the Statistical Area Category or the Coal Closure Category
as described in sections 3.03 and 3.04 of Notice 202329 for purposes of qualifying for energy community bonus
credit amounts or rates under §§ 45, 45Y, 48, and 48E of

Finding Lists begin on page ii.

the Internal Revenue Code. This information is provided in
Appendices 1, 2, and 3 of this notice. Appendix 1 of this
notice addresses the Statistical Area Category, and Appendices 2 and 3 of this notice address the Coal Closure Category. This notice does not provide information addressing
the Brownfield Category as described in section 3.02 of
Notice 2023-29. None of the appendices provided for purposes of energy community bonus credit amounts or rates
are applicable for purposes of qualifying for the advanced
energy project credit determined under § 48C.

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 29, 2026 

Bulletin No. 2026–27

Part III
Energy Community Bonus
Credit Amounts or Rates
Annual Statistical Area
Category Update and Coal
Closure Category Update
Notice 2026-39
SECTION 1. PURPOSE
This notice publishes information that
taxpayers may use to determine whether
they meet certain requirements under the
Statistical Area Category or the Coal Closure Category as described in sections
3.03 and 3.04 of Notice 2023-291 for purposes of qualifying for energy community
bonus credit amounts or rates under §§ 45,
45Y, 48, and 48E of the Internal Revenue
Code (Code).2 This information is provided in Appendices 1, 2, and 3 of this
notice. Appendix 1 of this notice addresses
the Statistical Area Category, and Appendices 2 and 3 of this notice address the
Coal Closure Category. This notice does
not provide information addressing the
Brownfield Category as described in
section 3.02 of Notice 2023-29. None of
the appendices provided for purposes of
energy community bonus credit amounts
or rates are applicable for purposes of
qualifying for the advanced energy project
credit determined under § 48C.
SECTION 2. BACKGROUND
Public Law 117-169, 136 Stat. 1818
(August 16, 2022), commonly known
as the Inflation Reduction Act of 2022
(IRA), amended §§ 45 and 48 to provide
increased credit amounts or rates if certain
requirements pertaining to energy communities are satisfied with respect to a qualified facility or energy property placed in
service after December 31, 2022. The IRA

also enacted new §§ 45Y and 48E, which
allow increased credit amounts or rates for
certain qualified facilities and for § 48E,
energy storage technologies, that satisfy
similar requirements and are placed in
service after December 31, 2024.
Sections 45(b)(11), 48(a)(14), 45Y(g)
(7), and 48E(a)(3)(A) provide the requirements that taxpayers must satisfy to qualify EC Projects (as defined in section 2
of Notice 2023-29) for increased energy
community bonus credit amounts or rates.
Section 2 of Notice 2023-29 provides
that the term “EC Project” refers to: (1)
a qualified facility eligible for a credit
determined under § 45 (§ 45 credit) or
determined under § 45Y (§ 45Y credit)
that is located in an energy community;
(2) an energy project eligible for a credit
determined under § 48 (§ 48 credit),
which may include qualified property for
which a taxpayer has made a valid irrevocable election under § 48(a)(5) to treat
such qualified property as energy property
under § 48, that is placed in service within
an energy community; or (3) a qualified
investment with respect to a qualified
facility or an energy storage technology
eligible for a credit determined under §
48E (§ 48E credit) that is placed in service
within an energy community.
Section 45(b)(11)(A) provides that in
the case of a qualified facility located in an
energy community, the § 45 credit (determined after the application of § 45(b)(1)
through (10)), without the application of
§ 45(b)(9) (domestic content bonus credit
amount) is increased by 10 percent. Section 45Y(g)(7) provides a similar rule
with respect to a qualified facility that is
eligible for a § 45Y credit.
Section 48(a)(14) provides that in the
case of an energy project placed in service
within an energy community, the energy
percentage used to determine the rate of
the § 48 credit is increased by 2 percentage points. Section 48E(a)(3)(A) provides a similar rule for qualified invest-

ments 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 2023473 contains three appendices (1, 2, and
3) that update the information provided in
the appendices to Notice 2023-29. Notice
2024-30 contains two appendices (1 and
2) that update the information provided
in Appendix B to Notice 2023-29 and
Appendices 1 and 2 to Notice 2023-47.
Notice 2024-484 contains two appendices
(1 and 2); Appendix 1 updates the information provided in Appendix 2 to Notice
2023-47 and Appendix 2 to Notice 202430. Appendix 2 to Notice 2024-48 updates
the information provided in Appendix
C to Notice 2023-29 and Appendix 3 to
Notice 2023-47. Notice 2025-315 contains
five appendices (1, 2, 3, 4, and 5); Appendix 1 updates information in Appendix A
to Notice 2023-29. Appendix 2 to Notice
2025-31 updates information in Appendix B to Notice 2023-29, Appendix 1 to
Notice 2023-47, and Appendix 1 to Notice
2024-30. Appendix 3 to Notice 2025-31

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).
Unless otherwise specified, all “section” or “§” references are to sections of the Code.
3
Notice 2023-47, 2023-29 I.R.B. 318 (July 17, 2023).
4
Notice 2024-48, 2024-26 I.R.B. 1749 (June 24, 2024).
5
Notice 2025-31, 2025-28 I.R.B. 14 (July 7, 2025).
1
2

Bulletin No. 2026–27

1

June 29, 2026

updates information in Appendix 1 to
Notice 2024-48. Appendices 4 and 5 to
Notice 2025-31 update the information
provided in Appendix C to Notice 202329, Appendix 3 to Notice 2023-47, and
Appendix 2 to Notice 2024-48.
SECTION 3. ENERGY COMMUNITY
APPENDICES
This notice provides new Appendices 1, 2, and 3 to list counties that satisfy
both the Fossil Fuel Employment and the
unemployment rate criteria for eligibility
as an energy community, and list additional census tracts that satisfy the Coal
Closure criteria for eligibility as an energy
community.
(1) Appendix 1: Appendix 1 to this
notice utilizes the two “vintages” of delineations of MSAs and non-MSAs used in
determining Statistical Area Category
eligibility. These vintages are described
in Notice 2025-31. The first, termed
“Vintage 1,” reflects groupings of county
and county-equivalents into MSAs and
non-MSAs generally based on the 2010
Decennial Census. Appendix A to Notice
2023-29 contains these Vintage 1 initial
delineations of MSAs and non-MSAs
used in determining Statistical Area Category eligibility in Notice 2023-29, Notice
2023-45, Notice 2023-47, Notice 202430, and Notice 2024-48. The second,
termed “Vintage 2,” reflects groupings of
county and county-equivalents into MSAs
and non-MSAs generally based on the
2020 Decennial Census. Appendix 1 to
Notice 2025-31 lists these Vintage 2 delineations of MSAs and non-MSAs. Both
vintages are used in determining eligibility for Statistical Area Category eligibility
in Notice 2025-31 and this notice. Appendix 1 to Notice 2025-31 lists each county

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

with coal closures, using the Mine Safety
and Health Administration’s (MSHA)
Mine Data Retrieval System data and the
U.S. Energy Information Administration’s
EIA Form 860 and EIA Form 860M data
as of May 4, 2026, and historical extracts
from the MSHA’s Mine Data Retrieval
System that enumerates each status
change for a mine. Appendix 2 should
be combined with Appendix C to Notice
2023-29, Appendix 3 to Notice 202347, Appendix 2 to Notice 2024-48, and
Appendix 4 to Notice 2025-31 to provide
the full list of coal closure census tracts
that are eligible as energy communities
for projects placed in service or located in
these tracts, as applicable, after the release
of Notice 2025-31 on June 22, 2025.
(3) Appendix 3: Appendix 3 lists those
census tracts contained in Appendix 2 that
newly qualify as coal closure census tracts
because of location data corrections issued
since the publication of Notice 2025-31
on June 22, 2025. Projects placed in service or located in these tracts, as applicable, after December 31, 2022, that would
have been EC Projects but for their location outside an energy community that are
located in a census tract listed in Appendix
3 are eligible to claim the energy community bonus for taxable years starting after
December 31, 2022.
SECTION 4. DRAFTING
INFORMATION
The principal author of this notice is
the Office of Associate Chief Counsel
(Energy, Credits, and Excise Tax); however, other personnel from the Treasury
Department and the IRS participated in
its development. For further information
regarding this notice contact (202) 3176853 (not a toll-free call).

This notice does not include an appendix listing new counties and county-equivalents that meet the Fossil Fuel Employment threshold because there were no new qualifying counties or
county equivalents as of the release of CBP 2023.
7
The release of the 2025 annual unemployment rates at the county level was delayed due to the federal government shutdown from October 1, 2025 to November 12, 2025. The annual
unemployment rates also do not contain data from October 2025, because the underlying data used to make the estimate was not collected.
8
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 2025 was found at https://www.vidol.gov/labor-statistics.
9
These MSAs and non-MSAs include the two NAICS codes added to the table in section 3.03(2) of Notice 2023-29 by Notice 2024-30.
10
The determination of whether an MSA or non-MSA has an unemployment rate at or above the national average employment rate is determined as described in § 45(b)(11)(B)(ii)(II) and
section 3.03(3) of Notice 2023-29.
6

June 29, 2026

2

Bulletin No. 2026–27

Notice 2026-39 Appendix 1: MSAs and non-MSAs that qualify as energy communities by meeting the Fossil Fuel
Employment threshold and the unemployment rate requirement for calendar year 2025; Vintage 1 and Vintage 2 of
MSA/non-MSA groupings
All counties or county-equivalents listed are eligible as energy communities between the release of Notice 2026-39 and the release of
the next energy community notice in 2027. A county or county-equivalent can be eligible under either or both vintages of the MSA/
non-MSA groupings.
State
FIPS
Code
1
1
1
1
1
1
1
1
1
1
1
1
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2

County
FIPS
Code
23
25
35
47
53
63
91
99
105
119
129
131
13
16
50
60
63
66
68
70
100
105
110
122
130
150
158
164
180
185
188
195
198
220
230
240

State Name

County or County-Equivalent
Entity 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

Choctaw County
Clarke County
Conecuh County
Dallas County
Escambia County
Greene County
Marengo County
Monroe County
Perry County
Sumter County
Washington County
Wilcox County
Aleutians East Borough
Aleutians West Census Area
Bethel Census Area
Bristol Bay Borough
Chugach Census Area
Copper River Census Area
Denali Borough
Dillingham Census Area
Haines Borough
Hoonah-Angoon Census Area
Juneau City and Borough
Kenai Peninsula Borough
Ketchikan Gateway Borough
Kodiak Island Borough
Kusilvak Census Area
Lake and Peninsula Borough
Nome Census Area
North Slope Borough
Northwest Arctic Borough
Petersburg Borough
Prince of Wales-Hyder Census Area
Sitka City and Borough
Skagway Municipality
Southeast Fairbanks Census Area

Bulletin No. 2026–27

3

Eligible under
Vintage 1 MSA/
non-MSA grouping
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

Eligible under
Vintage 2 MSA/
non-MSA grouping
YES
YES
YES
YES
YES
NO
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

June 29, 2026

State
FIPS
Code

County
FIPS
Code

State Name

County or County-Equivalent
Entity Name

Eligible under
Vintage 1 MSA/
non-MSA grouping

Eligible under
Vintage 2 MSA/
non-MSA grouping

2
2
2
4
4
4
4
4
4
4
4
4
4
4
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

275
282
290
1
3
5
7
9
11
12
15
17
19
23
1
3
5
9
11
13
15
17
19
21
23
25
27
29
37
39
41
43
47
49
55
57
59
61
63
65
67
69
71

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
Greene County
Hempstead County
Hot Spring County
Howard County
Independence County
Izard County
Jackson County
Jefferson County
Johnson County

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

June 29, 2026

4

Bulletin No. 2026–27

State
FIPS
Code

County
FIPS
Code

State Name

County or County-Equivalent
Entity Name

Eligible under
Vintage 1 MSA/
non-MSA grouping

Eligible under
Vintage 2 MSA/
non-MSA grouping

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
6
6
6
6
6
6
6
6
6
6
6
6

73
75
77
79
81
83
89
91
93
95
97
99
101
103
107
109
113
115
117
121
123
127
129
133
135
137
139
141
145
147
149
1
3
5
9
11
13
21
27
29
35
37
41

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
California
California
California
California
California
California
California
California
California
California

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
Amador County
Calaveras County
Colusa County
Contra Costa County
Glenn County
Inyo County
Kern County
Lassen County
Los Angeles County
Marin County

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

Bulletin No. 2026–27

5

June 29, 2026

State
FIPS
Code

County
FIPS
Code

State Name

County or County-Equivalent
Entity Name

Eligible under
Vintage 1 MSA/
non-MSA grouping

Eligible under
Vintage 2 MSA/
non-MSA grouping

6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
6
8
9
9
10
10
12
12
12
16
16
16
16
16
16
16
16
16
16
16

43
49
51
55
57
59
63
65
71
73
75
79
81
83
91
93
95
101
103
105
107
109
111
115
123
9
15
1
3
1
41
75
3
9
17
21
35
39
49
55
57
61
75

California
California
California
California
California
California
California
California
California
California
California
California
California
California
California
California
California
California
California
California
California
California
California
California
Colorado
Connecticut
Connecticut
Delaware
Delaware
Florida
Florida
Florida
Idaho
Idaho
Idaho
Idaho
Idaho
Idaho
Idaho
Idaho
Idaho
Idaho
Idaho

Mariposa County
Modoc County
Mono County
Napa County
Nevada County
Orange County
Plumas County
Riverside County
San Bernardino County
San Diego County
San Francisco County
San Luis Obispo County
San Mateo County
Santa Barbara County
Sierra County
Siskiyou County
Solano County
Sutter County
Tehama County
Trinity County
Tulare County
Tuolumne County
Ventura County
Yuba County
Weld County
New Haven County
Windham County
Kent County
New Castle County
Alachua County
Gilchrist County
Levy County
Adams County
Benewah County
Bonner County
Boundary County
Clearwater County
Elmore County
Idaho County
Kootenai County
Latah County
Lewis County
Payette County

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
NO
NO
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

June 29, 2026

6

Bulletin No. 2026–27

State
FIPS
Code

County
FIPS
Code

State Name

County or County-Equivalent
Entity Name

Eligible under
Vintage 1 MSA/
non-MSA grouping

Eligible under
Vintage 2 MSA/
non-MSA grouping

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
17
17
17
17
17
17
17

79
85
87
11
15
23
25
29
31
33
35
37
41
43
45
47
49
51
55
59
63
65
69
75
77
79
81
85
87
89
91
93
97
99
101
103
111
115
121
127
129
141
145

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
Illinois
Illinois
Illinois
Illinois
Illinois
Illinois
Illinois

Shoshone County
Valley County
Washington County
Bureau County
Carroll 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
Gallatin County
Grundy County
Hamilton County
Hardin County
Iroquois County
Jackson County
Jasper County
Jefferson County
Jo Daviess County
Johnson County
Kane County
Kankakee County
Kendall County
Lake County
LaSalle County
Lawrence County
Lee County
McHenry County
Macon County
Marion County
Massac County
Menard County
Ogle County
Perry County

YES
YES
YES
YES
YES
NO
NO
NO
YES
NO
NO
YES
NO
YES
NO
YES
NO
NO
YES
YES
YES
YES
YES
NO
YES
NO
YES
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES
YES
NO
YES
YES
YES
YES

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

Bulletin No. 2026–27

7

June 29, 2026

State
FIPS
Code

County
FIPS
Code

State Name

County or County-Equivalent
Entity Name

Eligible under
Vintage 1 MSA/
non-MSA grouping

Eligible under
Vintage 2 MSA/
non-MSA grouping

17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
17
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

151
153
155
157
159
165
167
177
181
183
185
189
191
193
195
197
199
73
89
111
127
1
3
5
7
9
11
13
19
21
25
27
31
33
35
39
41
43
45
51
53
55
57

Illinois
Illinois
Illinois
Illinois
Illinois
Illinois
Illinois
Illinois
Illinois
Illinois
Illinois
Illinois
Illinois
Illinois
Illinois
Illinois
Illinois
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

Pope County
Pulaski County
Putnam County
Randolph County
Richland County
Saline County
Sangamon County
Stephenson County
Union County
Vermilion County
Wabash County
Washington County
Wayne County
White County
Whiteside County
Will County
Williamson County
Jasper County
Lake County
Newton County
Porter 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

YES
YES
YES
YES
NO
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

June 29, 2026

8

Bulletin No. 2026–27

State
FIPS
Code

County
FIPS
Code

State Name

County or County-Equivalent
Entity Name

Eligible under
Vintage 1 MSA/
non-MSA grouping

Eligible under
Vintage 2 MSA/
non-MSA grouping

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

59
61
63
65
69
71
73
75
79
83
85
87
89
91
93
95
97
99
101
105
107
109
115
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
151
153
155
157

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

Daviess County
Edmonson County
Elliott County
Estill County
Fleming County
Floyd County
Franklin County
Fulton County
Garrard County
Graves County
Grayson County
Green County
Greenup County
Hancock County
Hardin County
Harlan County
Harrison County
Hart County
Henderson 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

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

NO
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES
YES
YES

Bulletin No. 2026–27

9

June 29, 2026

State
FIPS
Code

County
FIPS
Code

State Name

County or County-Equivalent
Entity Name

Eligible under
Vintage 1 MSA/
non-MSA grouping

Eligible under
Vintage 2 MSA/
non-MSA grouping

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
22
22
22
22
22
22
22
22
22

159
161
163
165
167
169
171
173
175
177
179
181
183
187
189
193
195
197
199
201
203
205
207
213
217
219
223
225
227
229
231
233
235
237
3
7
9
11
13
19
21
23
25

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
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana

Martin County
Mason County
Meade County
Menifee County
Mercer County
Metcalfe County
Monroe County
Montgomery County
Morgan County
Muhlenberg County
Nelson County
Nicholas County
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
Trimble 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
Calcasieu Parish
Caldwell Parish
Cameron Parish
Catahoula Parish

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

YES
YES
NO
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES
YES
YES
YES
YES
YES

June 29, 2026

10

Bulletin No. 2026–27

State
FIPS
Code

County
FIPS
Code

State Name

County or County-Equivalent
Entity Name

Eligible under
Vintage 1 MSA/
non-MSA grouping

Eligible under
Vintage 2 MSA/
non-MSA grouping

22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
24
24
24
24
24
24
24
24
25

27
29
35
39
41
45
49
51
53
59
61
65
67
69
71
73
75
81
83
85
87
89
93
95
97
101
105
107
111
115
117
119
123
127
1
11
15
19
23
29
41
47
1

Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Louisiana
Maryland
Maryland
Maryland
Maryland
Maryland
Maryland
Maryland
Maryland
Massachusetts

Claiborne Parish
Concordia Parish
East Carroll Parish
Evangeline Parish
Franklin Parish
Iberia Parish
Jackson Parish
Jefferson Parish
Jefferson Davis Parish
LaSalle Parish
Lincoln Parish
Madison Parish
Morehouse Parish
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
Tangipahoa Parish
Tensas Parish
Union Parish
Vernon Parish
Washington Parish
Webster Parish
West Carroll Parish
Winn Parish
Allegany County
Caroline County
Cecil County
Dorchester County
Garrett County
Kent County
Talbot County
Worcester County
Barnstable County

YES
YES
YES
YES
YES
NO
YES
NO
YES
YES
YES
YES
YES
YES
NO
YES
NO
YES
YES
YES
NO
NO
NO
NO
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES
YES
NO
YES
NO
NO
NO
NO
NO
YES

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

Bulletin No. 2026–27

11

June 29, 2026

State
FIPS
Code

County
FIPS
Code

State Name

County or County-Equivalent
Entity Name

Eligible under
Vintage 1 MSA/
non-MSA grouping

Eligible under
Vintage 2 MSA/
non-MSA grouping

25
25
25
25
25
25
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26

3
7
11
13
19
27
1
3
5
7
9
11
13
17
19
23
25
29
31
33
35
39
41
43
47
51
53
55
57
59
61
63
67
69
71
73
79
83
85
87
89
91
93

Massachusetts
Massachusetts
Massachusetts
Massachusetts
Massachusetts
Massachusetts
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan

Berkshire County
Dukes County
Franklin County
Hampden County
Nantucket County
Worcester County
Alcona County
Alger County
Allegan County
Alpena County
Antrim County
Arenac County
Baraga County
Bay County
Benzie County
Branch County
Calhoun County
Charlevoix County
Cheboygan County
Chippewa County
Clare County
Crawford County
Delta County
Dickinson County
Emmet County
Gladwin County
Gogebic County
Grand Traverse County
Gratiot County
Hillsdale County
Houghton County
Huron County
Ionia County
Iosco County
Iron County
Isabella County
Kalkaska County
Keweenaw County
Lake County
Lapeer County
Leelanau County
Lenawee County
Livingston County

YES
YES
YES
NO
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

YES
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES
YES
YES
YES
YES
NO
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES
NO
YES
YES
YES
YES
YES
YES
YES
YES
NO
YES

June 29, 2026

12

Bulletin No. 2026–27

State
FIPS
Code

County
FIPS
Code

State Name

County or County-Equivalent
Entity Name

Eligible under
Vintage 1 MSA/
non-MSA grouping

Eligible under
Vintage 2 MSA/
non-MSA grouping

26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
26
27
27
27
27
27
27
27
27
27
27
27
27

95
97
99
101
103
105
107
109
113
115
119
123
125
127
129
131
133
135
137
141
143
145
147
149
151
153
155
157
161
163
165
5
7
11
17
21
23
29
33
35
41
51
57

Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Michigan
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota

Luce County
Mackinac County
Macomb County
Manistee County
Marquette County
Mason County
Mecosta County
Menominee County
Missaukee County
Monroe County
Montmorency County
Newaygo County
Oakland County
Oceana County
Ogemaw County
Ontonagon County
Osceola County
Oscoda County
Otsego County
Presque Isle County
Roscommon County
Saginaw County
St. Clair County
St. Joseph County
Sanilac County
Schoolcraft County
Shiawassee County
Tuscola County
Washtenaw County
Wayne County
Wexford County
Becker County
Beltrami County
Big Stone County
Carlton County
Cass County
Chippewa County
Clearwater County
Cottonwood County
Crow Wing County
Douglas County
Grant County
Hubbard County

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES
NO
YES
NO
YES
YES
YES
YES

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

Bulletin No. 2026–27

13

June 29, 2026

State
FIPS
Code

County
FIPS
Code

State Name

County or County-Equivalent
Entity Name

Eligible under
Vintage 1 MSA/
non-MSA grouping

Eligible under
Vintage 2 MSA/
non-MSA grouping

27
27
27
27
27
27
27
27
27
27
27
27
27
27
27
27
27
27
27
27
27
27
27
27
27
27
27
27
27
27
27
27
28
28
28
28
28
28
28
28
28
28
28

63
67
69
73
77
81
83
85
87
89
93
97
101
105
107
111
113
117
121
125
127
129
135
137
143
149
151
153
155
159
167
173
1
5
7
11
15
21
27
37
43
51
53

Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Minnesota
Mississippi
Mississippi
Mississippi
Mississippi
Mississippi
Mississippi
Mississippi
Mississippi
Mississippi
Mississippi
Mississippi

Jackson County
Kandiyohi County
Kittson County
Lac qui Parle County
Lake of the Woods County
Lincoln County
Lyon County
McLeod County
Mahnomen County
Marshall County
Meeker County
Morrison County
Murray County
Nobles County
Norman County
Otter Tail County
Pennington County
Pipestone County
Pope County
Red Lake County
Redwood County
Renville County
Roseau County
St. Louis County
Sibley County
Stevens County
Swift County
Todd County
Traverse County
Wadena County
Wilkin County
Yellow Medicine County
Adams County
Amite County
Attala County
Bolivar County
Carroll County
Claiborne County
Coahoma County
Franklin County
Grenada County
Holmes County
Humphreys County

NO
NO
YES
NO
YES
NO
NO
NO
YES
YES
NO
YES
NO
NO
YES
YES
YES
NO
YES
YES
NO
NO
YES
YES
NO
YES
NO
YES
YES
YES
YES
NO
YES
YES
NO
YES
YES
YES
YES
YES
YES
YES
YES

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
NO
YES

June 29, 2026

14

Bulletin No. 2026–27

State
FIPS
Code

County
FIPS
Code

State Name

County or County-Equivalent
Entity Name

Eligible under
Vintage 1 MSA/
non-MSA grouping

Eligible under
Vintage 2 MSA/
non-MSA grouping

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
29
32
32
32
32
32
32
32
32
32
32
32
32
32
32

55
63
65
77
79
83
85
91
97
107
113
119
125
133
135
147
149
151
157
161
9
11
39
57
109
119
209
213
217
1
3
5
7
9
11
13
15
17
19
21
23
27
33

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
Missouri
Nevada
Nevada
Nevada
Nevada
Nevada
Nevada
Nevada
Nevada
Nevada
Nevada
Nevada
Nevada
Nevada
Nevada

Issaquena County
Jefferson County
Jefferson Davis County
Lawrence County
Leake County
Leflore County
Lincoln County
Marion 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
McDonald County
Stone County
Taney County
Vernon County
Churchill County
Clark County
Douglas County
Elko County
Esmeralda County
Eureka County
Humboldt County
Lander County
Lincoln County
Lyon County
Mineral County
Nye County
Pershing County
White Pine County

YES
YES
NO
YES
NO
YES
YES
NO
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES
YES
YES

Bulletin No. 2026–27

15

June 29, 2026

State
FIPS
Code

County
FIPS
Code

State Name

County or County-Equivalent
Entity Name

Eligible under
Vintage 1 MSA/
non-MSA grouping

Eligible under
Vintage 2 MSA/
non-MSA grouping

34
34
34
34
34
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
37
37
39
39
39
39
39
39
39
39

1
5
7
9
15
33
3
5
6
7
9
11
15
17
19
21
23
25
27
28
29
31
33
35
37
39
41
45
47
51
53
55
59
65
127
1
3
5
7
9
11
13
19

New Jersey
New Jersey
New Jersey
New Jersey
New Jersey
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
North Carolina
North Carolina
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio

Atlantic County
Burlington County
Camden County
Cape May County
Gloucester County
Salem 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
Edgecombe County
Nash County
Adams County
Allen County
Ashland County
Ashtabula County
Athens County
Auglaize County
Belmont County
Carroll County

YES
YES
YES
NO
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES
YES
YES

June 29, 2026

16

Bulletin No. 2026–27

State
FIPS
Code

County
FIPS
Code

State Name

County or County-Equivalent
Entity Name

Eligible under
Vintage 1 MSA/
non-MSA grouping

Eligible under
Vintage 2 MSA/
non-MSA grouping

39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39

21
27
29
31
33
37
39
41
43
45
47
49
51
53
59
63
65
67
69
71
73
75
77
79
81
83
87
89
91
95
97
99
101
105
107
111
115
117
119
121
123
125
127

Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio

Champaign County
Clinton County
Columbiana County
Coshocton County
Crawford County
Darke County
Defiance County
Delaware County
Erie County
Fairfield County
Fayette County
Franklin County
Fulton County
Gallia County
Guernsey County
Hancock County
Hardin County
Harrison County
Henry County
Highland County
Hocking County
Holmes County
Huron County
Jackson County
Jefferson County
Knox County
Lawrence County
Licking County
Logan County
Lucas County
Madison County
Mahoning County
Marion County
Meigs County
Mercer County
Monroe County
Morgan County
Morrow County
Muskingum County
Noble County
Ottawa County
Paulding County
Perry County

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

YES
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES

Bulletin No. 2026–27

17

June 29, 2026

State
FIPS
Code

County
FIPS
Code

State Name

County or County-Equivalent
Entity Name

Eligible under
Vintage 1 MSA/
non-MSA grouping

Eligible under
Vintage 2 MSA/
non-MSA grouping

39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
39
41
41
41
41
41
41
42
42
42
42
42
42
42
42
42
42
42
42
42
42

129
131
133
135
137
139
141
143
145
147
149
151
153
155
157
159
161
163
167
169
171
173
175
5
9
29
51
67
71
9
11
15
17
21
23
29
31
33
35
37
39
45
47

Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Ohio
Oregon
Oregon
Oregon
Oregon
Oregon
Oregon
Pennsylvania
Pennsylvania
Pennsylvania
Pennsylvania
Pennsylvania
Pennsylvania
Pennsylvania
Pennsylvania
Pennsylvania
Pennsylvania
Pennsylvania
Pennsylvania
Pennsylvania
Pennsylvania

Pickaway County
Pike County
Portage County
Preble County
Putnam County
Richland County
Ross County
Sandusky County
Scioto County
Seneca County
Shelby County
Stark County
Summit County
Trumbull County
Tuscarawas County
Union County
Van Wert County
Vinton County
Washington County
Wayne County
Williams County
Wood County
Wyandot County
Clackamas County
Columbia County
Jackson County
Multnomah County
Washington County
Yamhill County
Bedford County
Berks County
Bradford County
Bucks County
Cambria County
Cameron County
Chester County
Clarion County
Clearfield County
Clinton County
Columbia County
Crawford County
Delaware County
Elk County

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

June 29, 2026

18

Bulletin No. 2026–27

State
FIPS
Code

County
FIPS
Code

State Name

County or County-Equivalent
Entity Name

Eligible under
Vintage 1 MSA/
non-MSA grouping

Eligible under
Vintage 2 MSA/
non-MSA grouping

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
42
42
45
45
45
45
45
45
48
48
48
48

49
53
57
59
61
63
65
67
69
73
79
81
83
85
87
89
91
93
97
101
103
105
107
109
111
113
115
117
119
121
123
127
131
17
39
55
63
79
81
5
7
15
25

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
Pennsylvania
Pennsylvania
South Carolina
South Carolina
South Carolina
South Carolina
South Carolina
South Carolina
Texas
Texas
Texas
Texas

Erie County
Forest County
Fulton County
Greene County
Huntingdon County
Indiana County
Jefferson County
Juniata County
Lackawanna County
Lawrence County
Luzerne County
Lycoming County
McKean County
Mercer County
Mifflin County
Monroe County
Montgomery County
Montour County
Northumberland County
Philadelphia County
Pike County
Potter County
Schuylkill County
Snyder County
Somerset County
Sullivan County
Susquehanna County
Tioga County
Union County
Venango County
Warren County
Wayne County
Wyoming County
Calhoun County
Fairfield County
Kershaw County
Lexington County
Richland County
Saluda County
Angelina County
Aransas County
Austin County
Bee County

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES
YES
YES
NO
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

YES
YES
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

Bulletin No. 2026–27

19

June 29, 2026

State
FIPS
Code

County
FIPS
Code

State Name

County or County-Equivalent
Entity Name

Eligible under
Vintage 1 MSA/
non-MSA grouping

Eligible under
Vintage 2 MSA/
non-MSA grouping

48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48

37
39
47
57
71
89
123
127
131
137
141
157
163
167
177
183
199
201
203
215
225
229
239
241
245
247
249
255
261
271
273
283
285
291
297
311
321
323
339
347
351
355
361

Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas

Bowie County
Brazoria County
Brooks County
Calhoun County
Chambers County
Colorado County
DeWitt County
Dimmit County
Duval County
Edwards County
El Paso County
Fort Bend County
Frio County
Galveston County
Gonzales County
Gregg County
Hardin County
Harris County
Harrison County
Hidalgo County
Houston County
Hudspeth County
Jackson County
Jasper County
Jefferson County
Jim Hogg County
Jim Wells County
Karnes County
Kenedy County
Kinney County
Kleberg County
La Salle County
Lavaca County
Liberty County
Live Oak County
McMullen County
Matagorda County
Maverick County
Montgomery County
Nacogdoches County
Newton County
Nueces County
Orange County

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES
YES
YES
YES
NO
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

June 29, 2026

20

Bulletin No. 2026–27

State
FIPS
Code

County
FIPS
Code

State Name

County or County-Equivalent
Entity Name

Eligible under
Vintage 1 MSA/
non-MSA grouping

Eligible under
Vintage 2 MSA/
non-MSA grouping

48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
48
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
53
53
53
53
53

365
373
385
391
401
403
405
407
409
419
427
455
457
459
463
465
473
479
481
489
505
507
21
27
35
51
77
89
105
141
167
173
185
195
197
640
690
720
5
11
15
21
57

Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Texas
Virginia
Virginia
Virginia
Virginia
Virginia
Virginia
Virginia
Virginia
Virginia
Virginia
Virginia
Virginia
Virginia
Virginia
Virginia
Virginia
Washington
Washington
Washington
Washington
Washington

Panola County
Polk County
Real County
Refugio County
Rusk County
Sabine County
San Augustine County
San Jacinto County
San Patricio County
Shelby County
Starr County
Trinity County
Tyler County
Upshur County
Uvalde County
Val Verde County
Waller County
Webb County
Wharton County
Willacy County
Zapata County
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
Clark County
Cowlitz County
Franklin County
Skagit County

NO
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

Bulletin No. 2026–27

21

June 29, 2026

State
FIPS
Code

County
FIPS
Code

State Name

County or County-Equivalent
Entity Name

Eligible under
Vintage 1 MSA/
non-MSA grouping

Eligible under
Vintage 2 MSA/
non-MSA grouping

53
53
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
54
54
54

59
73
1
5
7
9
11
13
15
17
19
21
23
25
29
31
33
35
39
41
43
45
47
49
51
53
55
57
59
63
65
67
69
71
73
75
79
81
83
85
87
89
91

Washington
Washington
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
West Virginia
West Virginia
West Virginia

Skamania 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
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
Mineral 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

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

June 29, 2026

22

Bulletin No. 2026–27

State
FIPS
Code

County
FIPS
Code

State Name

County or County-Equivalent
Entity Name

Eligible under
Vintage 1 MSA/
non-MSA grouping

Eligible under
Vintage 2 MSA/
non-MSA grouping

54
54
54
54
54
54
54
54
54
55
55
72
72
72

93
95
97
99
101
103
105
107
109
31
59
15
57
109

West Virginia
West Virginia
West Virginia
West Virginia
West Virginia
West Virginia
West Virginia
West Virginia
West Virginia
Wisconsin
Wisconsin
Puerto Rico
Puerto Rico
Puerto Rico

Tucker County
Tyler County
Upshur County
Wayne County
Webster County
Wetzel County
Wirt County
Wood County
Wyoming County
Douglas County
Kenosha County
Arroyo Municipio
Guayama Municipio
Patillas Municipio

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
YES

YES
YES
YES
YES
YES
YES
YES
YES
YES
YES
NO
YES
YES
YES

Bulletin No. 2026–27

23

June 29, 2026

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

2020 Census
Tract Number
FIPS code
01019955702
01019955802

Tract Type

Reason

Alabama
Alabama

County or CountyEquivalent Entity
Name
Cherokee County
Cherokee County

Mine closure
Directly adjoining

Alabama

DeKalb County

01049961000

Directly adjoining

Alabama

DeKalb County

01049961300

Directly adjoining

Arizona
Arizona
Arizona
Arizona
Georgia

Coconino County
Navajo County
Navajo County
Navajo County
Chattooga County

04005945100
04017940008
04017940012
04017942400
13055010300

Directly adjoining
Directly adjoining
Directly adjoining
Directly adjoining
Directly adjoining

Illinois
Maine
Maine
Missouri

Hamilton County
York County
York County
Audrain County

17065973300
23031037000
23031038002
29007950300

Directly adjoining
Directly adjoining
Directly adjoining
Directly adjoining

Missouri

Boone County

29019001901

Directly adjoining

Missouri

Boone County

29019001904

Directly adjoining

Missouri

Chariton County

29041470300

Directly adjoining

Missouri

Howard County

29089960100

Directly adjoining

Missouri

Monroe County

29137960300

Directly adjoining

Missouri

Randolph County

29175490100

Directly adjoining

Missouri

Randolph County

29175490200

Directly adjoining

Missouri

Randolph County

29175490400

Directly adjoining

Missouri

Randolph County

29175490500

Directly adjoining

Missouri
New
Hampshire
New
Hampshire

Randolph County
Rockingham County

29175490600
33015069100

Mine closure
Directly adjoining

Data Update (Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining New Closure
Directly Adjoining New Closure
Directly Adjoining New Closure
Directly Adjoining New Closure
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining New Closure
Directly Adjoining New Closure
Directly Adjoining New Closure
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Data Update (Eligible since Jan. 1, 2023)
Directly Adjoining New Closure

Rockingham County

33015069200

Directly adjoining

Directly Adjoining New Closure

June 29, 2026

24

Bulletin No. 2026–27

State Name

County or CountyEquivalent Entity
Name

2020 Census
Tract Number
FIPS code

Tract Type

Reason

New
Hampshire
New
Hampshire
New
Hampshire
New
Hampshire
New
Hampshire
Ohio
Ohio
Ohio
Ohio
Oklahoma
Oklahoma
Oklahoma
Oklahoma
Pennsylvania
Pennsylvania
Pennsylvania
Pennsylvania
Pennsylvania
Pennsylvania
Pennsylvania
Pennsylvania
Pennsylvania
Pennsylvania
Pennsylvania

Rockingham County

33015069300

New Retirement

Rockingham County

33015107100

Generating unit
retirement
Directly adjoining

Rockingham County

33015107200

Directly adjoining

Directly Adjoining New Closure

Rockingham County

33015107400

Directly adjoining

Directly Adjoining New Closure

Rockingham County

33015107500

Directly adjoining

Directly Adjoining New Closure

39009973800
39079957200
39163953000
39163953100
40079040102
40079040198
40135030401
40135030404
42015951400
42051260401
42079217500
42079217600
42081010100
42081010200
42117950500
42117950700
42117950900
42117951000
42129806300

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
Mine closure
Directly adjoining

Directly Adjoining New Closure
Directly Adjoining New Closure
Directly Adjoining New Closure
Directly Adjoining New Closure
Directly Adjoining New Closure
Directly Adjoining New Closure
Directly Adjoining New Closure
Directly Adjoining New Closure
Directly Adjoining New Closure
Directly Adjoining New Closure
Directly Adjoining New Closure
Directly Adjoining New Closure
Directly Adjoining New Closure
Directly Adjoining New Closure
Directly Adjoining New Closure
Directly Adjoining New Closure
Directly Adjoining New Closure
New Closure
Directly Adjoining New Closure

42129806400

Directly adjoining

Directly Adjoining New Closure

Utah
Utah

Athens County
Jackson County
Vinton County
Vinton County
Le Flore County
Le Flore County
Sequoyah County
Sequoyah County
Bradford County
Fayette County
Luzerne County
Luzerne County
Lycoming County
Lycoming County
Tioga County
Tioga County
Tioga County
Tioga County
Westmoreland
County
Westmoreland
County
Juab County
Millard County

49023010200
49027974100

Directly Adjoining New Closure
New Retirement

Utah
Utah

Millard County
Millard County

49027974200
49027974300

Directly adjoining
Generating unit
retirement
Directly adjoining
Directly adjoining

Pennsylvania

Bulletin No. 2026–27

25

Directly Adjoining New Closure

Directly Adjoining New Closure
Directly Adjoining New Closure

June 29, 2026

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

2020 Census
Tract Number
FIPS code
01019955702
01019955802

Tract Type

Reason

Alabama
Alabama

County or CountyEquivalent Entity
Name
Cherokee County
Cherokee County

Mine closure
Directly adjoining

Alabama

DeKalb County

01049961000

Directly adjoining

Alabama

DeKalb County

01049961300

Directly adjoining

Georgia

Chattooga County

13055010300

Directly adjoining

Missouri

Audrain County

29007950300

Directly adjoining

Missouri

Boone County

29019001901

Directly adjoining

Missouri

Boone County

29019001904

Directly adjoining

Missouri

Chariton County

29041470300

Directly adjoining

Missouri

Howard County

29089960100

Directly adjoining

Missouri

Monroe County

29137960300

Directly adjoining

Missouri

Randolph County

29175490100

Directly adjoining

Missouri

Randolph County

29175490200

Directly adjoining

Missouri

Randolph County

29175490400

Directly adjoining

Missouri

Randolph County

29175490500

Directly adjoining

Data Update (Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)
Directly Adjoining Data Update Closure
(Eligible since Jan. 1, 2023)

June 29, 2026

26

Bulletin No. 2026–27

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the
­effect:
Amplified describes a situation where
no change is being made in a prior published position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus,
if an earlier ruling held that a principle
applied to A, and the new ruling holds that
the same principle also applies to B, the
earlier ruling is amplified. (Compare with
modified, below).
Clarified is used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confusion. It is not used where a position in a
prior ruling is being changed.
Distinguished describes a situation
where a ruling mentions a previously published ruling and points out an essential
difference between them.
Modified is used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the

new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
with amplified and clarified, above).
Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions.
This term is most commonly used in a ruling
that lists previously published rulings that
are obsoleted because of changes in laws or
regulations. A ruling may also be obsoleted
because the substance has been included in
regulations subsequently adopted.
Revoked describes situations where the
position in the previously published ruling
is not correct and the correct position is
being stated in a new ruling.
Superseded describes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a
period of time in separate rulings. If the

new ruling does more than restate the substance of a prior ruling, a combination of
terms is used. For example, modified and
superseded describes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is
self contained. In this case, the previously
published ruling is first modified and then,
as modified, is superseded.
Supplemented is used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rulings in the series.
Suspended is used in rare situations
to show that the previous published rulings will not be applied pending some
future action such as the issuance of new
or amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.

Abbreviations
The following abbreviations in current
use and formerly used will appear in
material published in the Bulletin.

A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.

Bulletin No. 2026–27

ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.

i

PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.

June 29, 2026

Numerical Finding List1
Bulletin 2026–27

Notices:
2026-39, 2026-27 I.R.B. 1

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2026–27 through 2026–52 is in Internal Revenue Bulletin
2025–52, dated December 21, 2025.
1

June 29, 2026

ii

Bulletin No. 2026–27

Finding List of Current Actions on
Previously Published Items1
Bulletin 2026–27

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2026–27 through 2026–52 is in Internal Revenue Bulletin
2025–52, dated December 21, 2025.
1

Bulletin No. 2026–27

iii

June 29, 2026

Internal Revenue Service
Washington, DC 20224
Official Business
Penalty for Private Use, $300

INTERNAL REVENUE BULLETIN

The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue
Bulletins are available at www.irs.gov/irb/.

We Welcome Comments About the Internal Revenue Bulletin

If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it,
we would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page
www.irs.gov) or write to the Internal Revenue Service, Publishing Division, IRB Publishing Program Desk, 1111 Constitution Ave.
NW, IR-6230 Washington, DC 20224.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3Ae12472bda773cfe6. Public record. Not legal advice.