Internal Revenue Bulletin:  2003-29 

July 21, 2003 

Rev. Proc. 2003-49


SECTION 1. PURPOSE

This revenue procedure provides issuers of qualified mortgage bonds, as defined in section 143(a) of the Internal Revenue Code, and issuers of mortgage credit certificates, as defined in section 25(c), with a list of qualified census tracts for each state and the District of Columbia. It modifies and supersedes Rev. Proc. 2003-15, 2003-4 I.R.B. 321.

SECTION 2. CHANGES

This revenue procedure corrects errors found in Rev. Proc. 2003-15, 2003-4 I.R.B. 321. On page 341 of the Internal Revenue Bulletin 2003-4 (“IRB”), census tract 000300 is now under Yellowstone County, Montana. On page 342 of the IRB, census tract 010302 is now under Sarpy County, Nebraska. On page 352 of the IRB, census tracts 000300, 001200, 001500, 001600, 001900, and 002000 are now under Hamilton County, Tennessee.

SECTION 3. BACKGROUND

.01 Section 103(a) of the Code provides that, except as provided in section 103(b), gross income does not include interest on any state or local bond. Section 103(b)(1) provides that section 103(a) shall not apply to any private activity bond that is not a “qualified bond” within the meaning of section 141. Section 141(e) provides that the term “qualified bond” includes any private activity bond if that bond: (1) is a qualified mortgage bond; (2) meets the volume cap requirements under section 146; and (3) meets the applicable requirements under section 147.

.02 Section 143(a)(1) of the Code provides that the term “qualified mortgage bond” means a bond which is issued as part of a “qualified mortgage issue”. Section 143(a)(2)(A) provides that the term “qualified mortgage issue” means an issue by a state or political subdivision thereof of one or more bonds but only if: (i) all proceeds of the issue (exclusive of issuance costs and a reasonably required reserve) are to be used to finance owner occupied residences; (ii) the issue meets the requirements of subsections (c), (d), (e), (f), (g), (h), (i), and (m)(7); (iii) the issue does not meet the private business tests of paragraphs (1) and (2) of section 141(b); and (iv) with respect to amounts received more than 10 years after the date of issuance, repayments of $250,000 or more of principal on financing provided by the issue are used not later than the close of the first semi-annual period beginning after the date the prepayment (or complete repayment) is received to redeem bonds that are part of the issue.

.03 An issue of bonds meets the requirements of subsection (h) of section 143 of the Code only if at least 20 percent of the proceeds of the issue is made available for owner financing of “targeted area residences” for at least 1 year after the date on which owner financing is first made available with respect to targeted area residences. Subsection (h)(2) provides, however, that the amount made available need not exceed 40 percent of the average annual aggregate principal amount of mortgages executed during the immediately preceding 3 calendar years for single-family, owner-occupied residences located in targeted areas within the jurisdiction of the issuing authority.

.04 Targeted area residences are defined in section 143(j)(1)(A) to include residences in a qualified census tract. A “qualified census tract”, according to section 143(j)(2)(A), is a census tract in which 70 percent or more of the families have income that is 80 percent or less of the statewide median family income. Section 143(j)(2)(B) of the Code provides that the determination that a census tract is a “qualified census tract” must be based on the most recent decennial census for which data are available. The last list of qualified census tracts, published in Rev. Proc. 2003-15, 2003-4 I.R.B. 321, was based on the 2000 Census.

.05 Section 6a.103A-2(b)(4)(ii) of the Temporary Income Tax Regulations provides that, with respect to any particular bond issue, the determination that a census tract is a “qualified census tract” may be based upon the decennial census data available 3 months prior to the date of issuance and shall not be affected by official changes to the data during or after that 3-month period.

.06 Section 143(k)(2)(A) of the Code provides that the term “statistical area” means (i) a metropolitan statistical area (“MSA”), and (ii) any county (or the portion thereof) that is not within an MSA.

.07 An MSA is currently defined as an area containing at least one urbanized area with a population of at least 50,000, plus adjacent territory having a high degree of social and economic integration with the core as measured through commuting ties. See Office of Management and Budget (“OMB”), Standards for Defining Metropolitan and Micropolitan Statistical Areas; Notice, 65 FR 249 (December 27, 2000); OMB Bulletin No. 03-04 (June 6, 2003).

.08 A state or local government may elect to exchange all or part of its qualified mortgage bond authority for authority to issue mortgage credit certificates. In general, the recipient of a mortgage credit certificate may claim a federal income tax credit equal to the product of the certificate credit rate and the interest paid or accrued during the tax year on the remaining principal of the certified indebtedness amount. Section 25(c)(2)(A)(iii)(V) of the Code provides that the indebtedness certified by mortgage credit certificates must meet the requirements of section 143(h) concerning the portion of loans to be placed in targeted areas.

.09 The list of qualified census tracts is developed by HUD for publication by the service. HUD's determination is based upon decennial census data received by HUD from the Bureau of the Census.

SECTION 4. APPLICATION

The qualified census tracts for each state and the District of Columbia as listed below are based on the 2000 census. In 2000, the Bureau of the Census has provided data for all areas, not only the metropolitan statistical areas. Thus, the list of qualified census tracts includes tracts in Block Numbering Areas (BNA) in nonmetropolitan counties as well as tracts in Metropolitan Statistical Areas (MSA).

List of Census Tracts by State and County
State and County or County Equivalent Qualified Census Tracts
ALABAMA        
Butler County 953100      
Calhoun County 000500 000600    
Dallas County 996400 996500    
Etowah County 000700 001400    
Houston County 040600      
Jefferson County 000300 000500 000700 001500
  002700 002900 003200 003400
  003900 004500 005101 010100
  010302      
Lauderdale County 010300 010700    
Lee County 040700 040800 041600  
Madison County 000201 001100 001200 001600
  002100 002501    
Mobile County 000401 000402 000600 001200
  001400 001501 001502 002700
  004000 004100 004200 004300
  004600 004800    
Montgomery County 000100 000200 000300 000600
  001000 001100 001200 003000
Perry County 987200      
Russell County 030200 030800    
Tuscaloosa County 011200 011701 011800  
Wilcox County 994700      
         
ALASKA        
Anchorage Municipality 000600 001000    
Bethel Census Area 000100 000300    
Fairbanks North Star Borough 001100 001800    
Kenai Peninsula Borough 000100      
Skagway-Hoonah-Angoon Census Area 000200      
Wade Hampton Census Area 000100      
Yukon-Koyukuk Census Area 000100 000400    
         
ARIZONA        
Apache County 940100 942600 942700 944100
  944200 944300    
Cochise County 000600 000900    
Coconino County 000800 001000 941100 944500
Gila County 940200 940400    
Graham County 940500      
La Paz County 020100 020500    
Maricopa County 061400 092900 103306 107201
  108601 108602 109000 110200
  110701 111202 111203 111602
  112507 112602 112800 113201
  113202 113203 113300 113500
  113601 113700 113800 113900
  114200 114302 114401 114402
  114500 114701 114702 114703
  114800 114900 115200 115300
  115801 115900 116100 116602
  941000 941100    
Mohave County 940400 951700 951800  
Navajo County 940300 941000 942400 944400
  944500 944700 944800  
Pima County 000100 001000 001301 001302
  002100 002300 002400 002601
  002801 002802 003702 003801
  004104 004111 004900 005100
  940600 940700 940800  
Pinal County 941100 941200    
Santa Cruz County 996402      
Yuma County 000301 000302 000401 000402
  000700 001300 011401 011600
         
ARKANSAS        
Craighead County 000602      
Crittenden County 030501 030502    
Jefferson County 001300      
Miller County 020400 020600    
Phillips County 980500      
Pulaski County 000900 001700 002800  
Washington County 010900      
         
CALIFORNIA        
Alameda County 401300 401400 401600 401700
  401800 402100 402200 402500
  402600 402700 402800 402900
  403000 403300 405400 407500
  420400 422800    
Butte County 000604 001000 002800 002900
  003000 003200    
Contra Costa County 328000 365002 379000  
Fresno County 000100 000200 000300 000400
  000500 000600 000700 000800
  000900 001000 001100 001201
  001202 001301 001302 001405
  001500 002000 002100 002300
  002400 002501 002502 002601
  002701 002702 002800 002902
  003001 003102 003300 003400
  004404 004704 004800 005202
  005403 005602 005604 006200
  006500 006801 006802 007100
  007800 008200 008301 008302
  008402      
Humboldt County 000100 000200    
Imperial County 010400 011400 011500 012100
  012302 012400 012500  
Kern County 000200 000300 000400 000600
  001101 001102 001103 001201
  001202 001300 001400 001500
  001600 002000 002100 002200
  002301 002302 002500 002600
  002812 003000 003400 004000
  004102 004402 004500 004700
  004800 004901 005202 005300
  005900 006202 006301 006302
  006401 006402    
Kings County 000300 000900 001002 001100
  001300 001400 001701  
Lake County 000500 000700 000800  
Los Angeles County 104701 106404 117405 117406
  117510 117530 119340 120030
  120101 120102 122410 123203
  123204 123205 123206 123410
  124202 127220 127520 128210
  128302 128303 134305 183520
  183810 183820 186401 190200
  190400 190510 190520 190700
  190800 190901 190902 191000
  191110 191120 191201 191203
  191204 191300 191410 191420
  191500 191610 191620 191710
  191720 191810 191820 192520
  192610 192620 192700 195600
  195710 195720 195802 197300
  197420 197600 197700 199000
  199120 199201 199400 199700
  199800 199900 203100 203200
  203300 203500 203600 203710
  203720 204120 204200 204300
  204410 204420 204600 204700
  204810 204910 205110 205120
  206010 206020 206030 206200
  206300 207100 207300 207710
  208000 208300 208400 208500
  208620 208710 208720 208800
  208902 208903 208904 209101
  209102 209200 209300 209401
  209402 209403 209510 209520
  209810 209820 210010 211110
  211200 211310 211320 211410
  211801 211802 211910 211920
  212100 212202 212203 212204
  212303 212304 212305 212306
  212410 212420 212500 212610
  212620 212900 213201 213202
  213310 213320 213401 213402
  218120 218210 218800 218900
  221110 221120 221220 221301
  221302 221400 221500 221600
  221710 221810 221820 222200
  222500 222600 222700 224010
  224020 224200 224310 224320
  224410 224420 224600 224700
  226000 226410 226420 226700
  227010 227020 228100 228210
  228220 228310 228320 228410
  228420 228500 228600 228710
  228720 228800 228900 229200
  229300 229410 229420 231100
  231210 231220 231300 231600
  231710 231720 231800 231900
  232110 232120 232400 232500
  232600 232700 232800 234900
  235202 236100 236201 236202
  237100 237200 237500 237600
  237710 237720 238310 238320
  239200 239310 239330 239500
  239600 239700 239800 240010
  240020 240200 240300 240400
  240500 240600 240700 240800
  240900 241000 241120 241400
  242100 242200 242300 242600
  242700 243000 243100 265301
  269600 275520 291120 293202
  294700 294810 294820 294830
  294900 296210 296220 297110
  302201 302501 402302 402501
  402702 402801 402802 408800
  432801 432802 433301 433402
  433403 433502 433901 462000
  481714 482303 482304 504102
  530901 531101 531201 531202
  531301 531602 531702 531800
  532605 532606 532700 532800
  532900 533000 533103 533104
  533105 533107 533201 533300
  533401 533403 533501 533503
  533601 533702 533801 533901
  533902 534001 534102 534201
  534301 534404 534405 534406
  535000 535101 535200 535300
  535501 535503 535605 535606
  540000 540202 540400 540502
  540600 540700 541400 541500
  541603 541604 541605 541606
  542601 542602 570203 570304
  570603 571600 572500 572800
  572900 573001 573002 573201
  573202 573300 575101 575102
  575103 575201 575202 575300
  575401 575402 575500 575801
  575802 575803 575901 575902
  576000 576200 576300 576401
  576402 576403 576501 576502
  576503 576901 576902 600100
  600201 600202 600301 600602
  601100 601211 601501 601600
  601700 601802 601900 602105
  602501 602502 602503 900602
  900704 900806 910402 910403
  910501 910502    
Madera County 000601 000602 000800 000900
Mendocino County 011600      
Merced County 000504 001003 001005 001301
  001302 001502 001503 001601
  001602 001901 002201  
Monterey County 001000 001300    
Orange County 074403 074405 074406 074902
  075002 075003 075004 089104
Riverside County 030300 030400 030502 030503
  040203 040204 041500 041600
  041703 041704 042202 042209
  042211 042504 042505 042515
  042710 042723 042800 043006
  043308 043401 043403 043405
  043503 043507 043600 044000
  044101 044503 044506 044507
  044509 044510 044915 045207
  045301 045400 045502 045604
  045605 045705 045706 940100
Sacramento County 000500 000700 000900 001000
  001100 001300 001800 002100
  002700 002800 003700 004203
  004402 004500 004602 004903
  005002 005201 005300 005506
  006202 006400 006600 006702
  006800 007300 007413 007503
  008800 009110    
San Bernardino County 001400 001500 001600 003402
  003700 004201 004202 004700
  004800 004900 005000 005400
  005500 005600 005800 005900
  006202 006302 006401 006402
  006500 006800 006900 007000
  007107 007407 007408 007601
  009400 009800 010014 010402
  010414 940100 940500  
San Diego County 000900 001200 001600 001700
  001800 002201 002202 002301
  002302 002401 002402 002501
  002601 002602 002707 002708
  002709 002710 003302 003303
  003404 003501 003601 003602
  003603 003901 003902 004000
  004100 004501 004502 004600
  004700 004800 004900 005000
  005100 005600 005700 005800
  006200 006600 010012 010013
  010015 010112 010401 010502
  011400 011500 011601 011602
  011802 012500 013103 013206
  014400 015701 015703 015801
  015802 015901 018200 018400
  019501 020009 020207 020212
San Francisco County 010700 011300 011400 011500
  011700 011800 012400 012500
  016100 023103 060300 060502
  060700      
San Joaquin County 000100 000300 000402 000500
  000600 000700 000800 001700
  001900 002200 002300 003308
  003309 003406 003407 004401
San Luis Obispo County 010901      
Santa Barbara County 002304 002403 002404 002702
  002911 002912    
Santa Clara County 500902      
Shasta County 011200 012000    
Siskiyou County 000200      
Stanislaus County 000803 001604 001700 001800
  002100 002200 003802 003906
  003908      
Sutter County 050102 050202    
Trinity County 000300      
Tulare County 000302 000501 000600 000702
  001004 001100 001200 001601
  002008 002202 002601 002800
  002901 003001 003100 003200
  003802 003901 003902 004101
  004102 004200 004300 004400
Ventura County 002300 004301 004706 005002
Yolo County 010101 010203 010501  
Yuba County 040100 040300 040400  
         
COLORADO        
Adams County 007800 007900 008952 009320
  009606      
Arapahoe County 004950 006501 007040 007202
  007300      
Baca County 984600      
Boulder County 012300      
Chaffee County 000100      
Conejos County 974800      
Costilla County 982600 982700    
Crowley County 989600      
Denver County 000600 000702 000800 001101
  001600 001900 002403 002701
  003602 004101 004404 004502
  005103 008313    
El Paso County 002200 002300 002800 002900
  004009 004400 005201 006100
Huerfano County 980600      
Lake County 961600      
Larimer County 000600      
Las Animas County 000100      
Mesa County 000300 000602 000700  
Montezuma County 941000      
Otero County 987700 988000    
Prowers County 000200 000500    
Pueblo County 000200 000600 000700 000800
  001000 001100 001200 001300
  001400 001800 001900 002000
  002100 002200 002300 002400
  002600 002901    
Rio Grande County 976800      
Saguache County 977700      
Weld County 000100 000200 000500 000600
  000701 000800 001002  
         
CONNECTICUT        
Fairfield County 022200 044100 070300 070500
  070600 070900 071000 071100
  071200 071300 071400 071600
  071700 071900 073200 073500
Fairfield County 073600 073700 073800 073900
  074000 074300 074400  
Hartford County 415900 416100 416200 416600
  417100 417300 480600 490200
  500100 500200 500300 500400
  500500 500900 501000 501100
  501200 501300 501400 501500
  501700 501800 502400 502500
  502600 502700 502800 502900
  503000 503100 503200 503300
  503400 503500 503700 503800
  504100 504300 504700 504900
Litchfield County 310300      
Middlesex County 541100 541600 541800  
New Haven County 140200 140300 140400 140500
  140600 140700 140800 141300
  141500 141600 142100 142300
  142400 142500 170100 170200
  170300 171000 171500 350100
  350200 350300 350400 350500
  350800 351200 351400 351700
  352200      
New London County 690100 690300 690400 690500
  696800 702202 702500  
Windham County 800600      
         
DELAWARE        
New Castle County 000100 000700 000800 000900
  001700 001900 002000 002200
  002300 014501    
         
DISTRICT OF COLUMBIA        
District of Columbia 004700 004901 006002 006400
  007200 007401 007404 007406
  007408 007504 008803 008804
  008904 009602 009801 009802
  009806 009808 009904  
         
FLORIDA        
Alachua County 000200 000600 000901 000902
  001502 001902    
Bay County 001800      
Brevard County 060700 062600    
Broward County 030301 030402 041400 041500
  041600 041700 060303 080500
  100500      
Collier County 011204 011205    
Duval County 000400 001000 001300 001500
  001600 001700 001800 002600
  002901 011500    
Escambia County 000400 001500 001700 001800
  002000      
Hillsborough County 000700 001800 003000 003200
  003400 003600 003900 004000
  004300 010807 010808 012900
Lee County 000302 000502 000600  
Leon County 000500 000600 001001 001101
  001200 001400 002001 002002
Marion County 001700 001800    
Miami-Dade County 000408 000503 000703 000803
  000903 001004 001401 001402
  001501 001502 001702 001801
  001803 001901 001903 001904
  002001 002003 002004 002401
  002402 002500 002600 002800
  003001 003003 003004 003100
  003400 003601 003602 003701
  003702 003907 004402 004901
  005201 005202 005301 005302
  005402 005703 006602 009310
  010206 010602 010800 010900
  011001 011300    
Orange County 010400 010500 010600 011400
  011702 011901 014502  
Palm Beach County 001404 001909 002200 002400
  002600 006801 008201 008202
  008301      
Pinellas County 020500 020700 020900 021000
  021200 021300 021600  
Polk County 010100 010200 011000 011201
  012004 013300 013701  
St. Lucie County 000100 000200 000300  
Seminole County 020500      
Volusia County 081500 081900 082000 082100
         
GEORGIA        
Ben Hill County 960400      
Bibb County 010100 010400 010500 010600
  010700 011100 011200 011300
  011400 011500 012700 012900
  013000      
Burke County 950400 950800    
Carroll County 990502      
Chatham County 000100 000601 001100 001200
  001800 001900 002000 002300
  002400 002800 003200 004400
  010101      
Clarke County 000100 000400 000900 001900
  030200      
Clay County 960100      
Cobb County 030800      
Colquitt County 970300      
Decatur County 970400      
DeKalb County 020600 022100 023802  
Dougherty County 000100 000200 000300 000800
  001200 001300 001401 001402
  001500 010302 010601 010700
Evans County 970300      
Floyd County 001500      
Fulton County 000800 001000 001700 001900
  002100 002200 002300 002400
  002500 002600 002800 003300
  003500 003700 003800 003900
  004100 004300 004400 004600
  004800 005501 005502 005600
  005700 006200 006300 006400
  006602 006700 006802 006900
  007002 007100 007200 007300
  007400 007601 007808 008202
  008301 008302 008400 008500
  008601 008602 008701 008702
  010900 011000 011201  
Glynn County 000700 000800    
Hall County 000800      
Hancock County 980100 980200    
Houston County 020400      
Laurens County 950300 950900    
Liberty County 010100      
Lowndes County 010500 010800 010900 011000
  011302      
Mitchell County 980300      
Muscogee County 000300 000500 001300 001400
  001500 001600 001800 002200
  002400 002500 002700 002800
  003000 003200 003400 010800
  011000      
Richmond County 000200 000300 000600 000700
  000900 001300 001400 001500
  010300 010400 010504 010600
Screven County 970200      
Spalding County 160400      
Stewart County 950200      
Terrell County 980300      
Thomas County 960100      
Tift County 990600      
Ware County 950400 950700 950800  
         
HAWAII        
Honolulu County 003900 005200 005400 005700
  005800 006202 006302 008610
  009501 009502 009503 009505
  010801      
Kalawao County 031900      
Kauai County 041000      
Maui County 031300      
         
IDAHO        
Canyon County 020200      
Owyhee County 940300      
         
ILLINOIS        
Adams County 000400 000700 000800  
Alexander County 957900      
Champaign County 000100 000300 000700 005200
  005300 006000    
Cook County 031200 031500 031600 050400
  080500 080800 081900 222300
  222600 222800 222900 230100
  230200 230300 230900 231100
  231500 231600 231700 240100
  240600 240700 241000 241100
  242700 251700 251900 260100
  260300 260400 260500 260600
  260700 260800 270200 270300
  270500 270600 270700 271100
  271200 271300 271400 280400
  280500 280600 280800 280900
  281000 281300 281400 281500
  282700 283500 283600 283800
  283900 284000 284100 284200
  290200 290300 290400 290500
  290600 290700 290900 291000
  291100 291200 291300 291400
  291500 291600 291700 291800
  291900 292000 292200 300100
  300200 300400 300700 300800
  300900 301000 301200 301300
  301400 301500 310100 310500
  310600 310800 310900 311000
  311200 320400 330300 340400
  340600 350200 350400 350600
  351100 351400 351500 360100
  360200 360300 360400 370100
  370200 370400 380100 380200
  380500 380600 380700 380800
  381300 381400 381500 381600
  381700 381800 382000 390300
  390400 400100 400200 400300
  400500 400600 400700 400800
  410400 420400 420500 420600
  420700 420800 420900 421100
  430300 430500 430700 431300
  440100 440800 460100 460200
  460600 460700 460800 460900
  461000 490200 491400 500200
  540100 560200 610200 610300
  610400 610500 610600 611100
  611200 611300 611400 611700
  611800 611900 612000 612100
  630100 670200 670300 670600
  670800 670900 671000 671100
  671200 671500 671700 680100
  680200 680300 680400 680500
  680600 680700 680900 681000
  681100 681200 681300 690100
  690200 690300 690700 710100
  710200 710900 821500 826800
  826901 826902 829000 829100
Crawford County 980400      
DeKalb County 001000 001100 001200  
Franklin County 041000      
Greene County 973900      
Jackson County 011100 011200 011300 011400
Jefferson County 050900 051000    
Kane County 853700      
Kankakee County 011000 011600 012300  
Lake County 862300 862605 862700 862902
McDonough County 010500      
McLean County 000200      
Macon County 000100 000300 000600 000700
  000800 000900 001000  
Madison County 400300 400700 400901  
Marion County 952500      
Peoria County 000100 000200 000300 000500
  000600 000700 000800 000900
  001200 001300 001500  
Rock Island County 020600 022300 022600 023600
St. Clair County 500400 500500 500600 500900
  502200 502401 502500 502700
  502800 504201 504500  
Saline County 955500      
Sangamon County 000800 000900 001400 001500
  001600 001700 002400 002802
Stephenson County 000700      
Vermilion County 000100 000200 000300  
White County 958000      
Will County 881900 882000    
Winnebago County 001000 001100 001300 002100
  002400 002500 002600 002800
         
INDIANA        
Allen County 001600 001700 002100 002700
Delaware County 000100 000200 000300 000400
  000600 000902 001901  
Elkhart County 002600 002800    
Floyd County 070200      
Henry County 976300      
Lake County 010202 011400 011900 012100
  012200 020600 030100 030300
  031000      
LaPorte County 040200      
Madison County 000500      
Marion County 330801 350300 350700 350800
  350900 351100 351600 351700
  352800 353100 353500 353600
  354400 354700 355000 355600
  355700 356900 357200  
Monroe County 000201 000600    
St. Joseph County 002800      
Tippecanoe County 005500 010300 010500  
Vanderburgh County 001900 002500 002600  
Vigo County 000100 000300 000500 000800
  010500      
Wayne County 000200      
         
IOWA        
Black Hawk County 000100 000900    
Dubuque County 000100      
Johnson County 002100      
Polk County 004900 005000 005200  
Scott County 010800 010900    
Story County 000500      
Webster County 000700      
Woodbury County 001500 001600    
         
KANSAS        
Douglas County 000400      
Geary County 000100 000200    
Montgomery County 950500 950900 951200  
Reno County 000600 000800    
Riley County 000802 001000    
Saline County 000200      
Sedgwick County 000600 000800 000900 001800
  002600 003700 006800  
Shawnee County 000400 000500 001100 001200
  004000      
Wyandotte County 040300 040800 041000 041100
  041200 043000    
         
KENTUCKY        
Bell County 960100 960900 961000  
Breathitt County 980400 980700    
Campbell County 050100      
Clay County 950100 950400 950500 950600
Fayette County 000400 000801 000900 001800
Floyd County 980800      
Harlan County 970300 970600 971000 971100
  971200      
Jefferson County 000600 001800 002300 002400
  002700 003000 003500 003700
  004301 004302 005900 006200
Knox County 990100      
Lawrence County 990300      
Letcher County 950300      
Lewis County 990400      
McCracken County 030100 030200 030300 030400
McCreary County 960100 960200 960400  
Madison County 010500      
Martin County 950100 950300    
Owsley County 990200      
Perry County 970700      
Warren County 010200      
Whitley County 980800      
         
LOUISIANA        
Bossier Parish 010400 011300    
Caddo Parish 020400 020600 020800 020900
  021300 021700 023300 023700
  024601      
Calcasieu Parish 000400      
East Baton Rouge Parish 000200 001000 001104 001300
  001500 002100 002200 002800
  003102      
East Carroll Parish 990300      
Evangeline Parish 950500 950600    
Iberia Parish 030800      
Jefferson Parish 020600 026200 027602  
Lafayette Parish 000800 000900    
Lincoln Parish 960900      
Madison Parish 960300 960400    
Natchitoches Parish 990700      
Orleans Parish 000200 000300 000601 000603
  000901 000902 000903 001301
  001304 001500 001600 001714
  001733 001900 002000 002700
  002800 002900 003000 003305
  003306 003500 004401 004402
  004500 004800 004900 006000
  006700 006800 006900 007100
  007200 008101 008500 008600
  008700 009200 009301 009302
  009400 013100    
Ouachita Parish 000600 000700 000900 001100
  001500 010700    
Rapides Parish 011000 011100 011400 011900
  012000 012700    
St. Landry Parish 961300 961600    
St. Mary Parish 041600      
Vermilion Parish 950800      
Webster Parish 031700      
MAINE        
Androscoggin County 010100 020100 020400  
Cumberland County 000500      
         
MARYLAND        
Allegany County 000300 000500 000700 000800
  001000 001503 002100 002200
Anne Arundel County 740105      
Baltimore County 401602 421300 450504 450800
  490605 491401    
Dorchester County 970500      
Frederick County 750100 750300    
Garrett County 000700      
Harford County 302901      
Prince George's County 803200 803401 803509 804300
  804800 805601 805602  
Somerset County 980101 980200 980600  
Washington County 000302 000400 000700 000900
Wicomico County 000100 000300 000500 010200
Worcester County 990300      
Baltimore City 030100 050100 060100 060200
  060300 060500 070100 070200
  070300 070400 080102 080200
  080301 080302 080400 080500
  080600 080700 080800 090400
  090500 090600 090700 090800
  090900 100100 100200 100400
  120400 120500 120700 130100
  130200 130300 130400 130804
  140200 140300 150100 150200
  150300 150400 150500 150600
  150800 151200 151300 160100
  160200 160300 160400 160500
  160600 160700 160802 170100
  170200 170300 180100 180300
  190100 190300 200100 200200
  200300 200400 200500 200600
  200701 200702 200800 210100
  210200 230300 250203 250204
  250207 250301 250302 250402
  250500 260202 260303 260401
  260402 260404 260501 260604
  260700 260800 261000 270701
  271700 271801 271802 280301
  280404      
         
MASSACHUSETTS        
Barnstable County 012300 012400 014100  
Berkshire County 900100 900200 900600 901200
  921100 921400    
Bristol County 640200 640300 640600 640900
  641000 641100 641200 641300
  641400 641900 642000 650600
  650700 650800 650900 651100
  651200 651300 651400 651500
  651700 651800 651900 652400
  652500 652600 652700  
Essex County 204300 206000 206800 206900
  207000 207200 250100 250300
  250400 250500 250600 250700
  250900 251000 251100 251200
  251300 251500 251600  
Hampden County 800100 800600 800700 800800
  800900 801101 801102 801200
  801300 801401 801700 801800
  801900 802000 802200 802300
  810800 810901 811400 811500
  811600 811700 811800 812300
Hampshire County 820102 820400    
Middlesex County 302200 310100 310400 310800
  311000 311100 311900 312400
  352400 383100    
Norfolk County 417802      
Plymouth County 510900 511000    
Suffolk County 000602 010300 050200 050300
  050400 050700 060700 061000
  061100 070200 070400 071200
  080100 080300 080400 080500
  080600 080800 081000 081200
  081300 081700 082100 090300
  090400 091300 091700 091800
  092400 100100 101102 160200
  160400      
Worcester County 710500 710700 731201 731202
  731300 731400 731500 731600
  731700 731800 731900 732001
  732400 732500 732600 732700
  757200 757300    
         
MICHIGAN        
Bay County 280100 280200    
Berrien County 000300 000400 000500 000600
  002100 002200 002300  
Calhoun County 000400 000600 000700  
Clare County 980100      
Genesee County 000200 000400 000700 000800
  001000 001100 001400 001500
  001700 001800 001900 002000
  002200 002300 002500 002600
  002800 003200 003400 003800
  010304 012202    
Gladwin County 990800      
Houghton County 990300      
Ingham County 000700 001300 001500 002000
  004200 004302 004402  
Jackson County 000200 000600 001100  
Kalamazoo County 000202 001504 001507  
Kent County 001400 002000 002600 002800
  003100 003600 003800  
Lake County 960600      
Marquette County 000500 002400    
Muskegon County 000200 000300 000500 000602
  001200 001300 001402  
Oakland County 141200 141700 142300 142500
  172400      
Ogemaw County 950700 950800    
Oscoda County 970300      
Roscommon County 970200 970800    
Saginaw County 000100 000200 000400 000600
  000700 000800 000900 001000
  001100 001300 001800  
St. Clair County 624000 625000    
St. Joseph County 040200      
Shiawassee County 030600      
Washtenaw County 400200 402200 410600 411000
  411100 411200    
Wayne County 500400 501700 503400 503600
  503700 503900 504100 504500
  504600 504700 504800 507400
  507600 507700 507800 508000
  510400 510500 510700 510800
  510900 511200 511600 512100
  512200 512300 512400 512600
  512900 513600 513900 514000
  514100 514300 514500 514600
  514700 514800 514900 515100
  515200 516100 516300 516600
  516800 517200 517600 517800
  518400 518500 518600 518800
  520100 520300 520400 520500
  520600 521300 521800 522100
  522200 522300 522400 523100
  523200 523500 523600 523700
  524000 524300 525100 525200
  525300 525400 525500 525700
  526000 526400 526500 530700
  530800 531100 531500 531600
  531700 531800 531900 532400
  532500 532700 533000 533100
  533300 533500 533600 533700
  534100 534500 537200 537800
  543500 543600 543700 543800
  543900 544200 545100 545200
  545300 545400 552100 552300
  553200 553300 553400 553800
  573500 584800 586000  
         
MINNESOTA        
Beltrami County 950800      
Hennepin County 002200 003300 003501 005901
  005902 006800 007301 007700
  007801 007802 007900 008300
  008400 101400 101500 101600
  102100 102800 102900 103400
  104100 104800 105400 105700
  106000 106900 107000 107100
  107200      
Itasca County 980200      
Mower County 000410      
Polk County 020200      
Ramsey County 030500 032700 032900 033100
  033700 040802    
St. Louis County 001300 001400 001600 001700
  001800 001900 002500 002800
  003200 012200    
Stearns County 000100      
         
MISSISSIPPI        
Adams County 000400      
Coahoma County 950600      
Forrest County 000100 000500    
Hinds County 001100 001800 002000 002700
  010801      
Jackson County 041200      
Lauderdale County 000100 000400 000600  
Leflore County 950200 950800 950900  
Pike County 950300      
Washington County 000400 001100    
Yazoo County 950500      
         
MISSOURI        
Adair County 951000      
Boone County 000100 000401 000402 000500
  000800 000900    
Buchanan County 001000      
Butler County 950500 950700    
Cape Girardeau County 981400      
Clay County 020000      
Cole County 010100      
Dunklin County 960100      
Greene County 000100 000200 000500 000800
  001900 005500    
Hickory County 970300      
Howell County 990200 990700    
Jackson County 001400 001500 001600 001700
  002100 002200 002400 002900
  003200 003502 003602 005500
  005801 005901 006300  
Marion County 960800      
Oregon County 980100      
Pemiscot County 970200 970400    
St. Louis County 213900 214100    
Shannon County 970200      
St. Louis City 105400 106100 106200 106300
  106600 109700 110200 110500
  111200 111400 111500 112300
  116400 118100 119300 120100
  120300 121100 121200 121300
  122400 124100 124200 124600
  125700 126600 126700  
         
MONTANA        
Blaine County 940200      
Cascade County 000600      
Chouteau County 940100      
Daniels County 940200      
Sheridan County 940200      
Yellowstone County 000300      
List of Census Tracts by State and County, continued
State and County or County Equivalent Qualified Census Tracts
NEBRASKA        
Blaine County 972400      
Douglas County 000500 000700 000800 001100
  001200 001600 001900 005200
  005300      
Lancaster County 000700      
Sarpy County 010302      
         
NEVADA        
Clark County 000400 000503 000504 000700
  000800 000900 001100 002204
  002404 002405 002406 002506
  002706 002955 004300 004400
  004707 004710 004713  
Elko County 940300      
Washoe County 000100 000900 001004  
         
NEW HAMPSHIRE        
Hillsborough County 001400 001500 001600 001900
  010700      
         
NEW JERSEY        
Atlantic County 000100 000400 001100 001400
  001500 001900 002300 002400
  002500      
Burlington County 701204 702101 702109  
Camden County 600100 600200 600300 600400
  600500 600700 600800 600900
  601000 601101 601102 601200
  601300 601400 601500 601600
  601700 601800 601900 602000
  605000 607701 608204  
Cape May County 020500 021400 021500  
Cumberland County 010200 020100 020200 020300
  020501 040100 040200 040500
Essex County 000200 000300 000700 000900
  001000 001300 001400 001500
  001600 001700 001800 001900
  002600 002700 002800 002900
  003000 003100 003400 003500
  003800 003900 004000 004100
  004200 004300 004600 004801
  004802 004900 005000 005300
  005400 005700 005800 006200
  006600 006700 006800 006900
  007501 007502 008000 008100
  008200 008600 008700 008800
  008900 009000 009100 009200
  009300 009600 009700 010600
  010900 011100 011300 013100
  013200 013300 018300 018400
  018600 022700 022800  
Gloucester County 501402      
Hudson County 000200 001202 001601 001700
  001800 003000 003100 003300
  004102 004200 004400 004600
  005100 005500 005801 015100
  015300 015500 015600 015900
  016000 016200 016300 016400
  016500 016600 016700 016800
  016900 017000 017200 017400
  017500 017600 017700 019000
  032400      
Mercer County 000800 000900 001000 001100
  001401 001402 001500 001600
  001700 001900 002000  
Middlesex County 004600 005300 005500 005600
  005800 005900    
Monmouth County 805600 805800 807003 807200
  807300 807600 809903  
Morris County 045601      
Ocean County 715200 715302 715402 720101
  720102 720103 722200 731201
  731202 731203 731204 731205
  731206      
Passaic County 125100 175200 175300 175400
  175500 175800 175900 180400
  180500 180700 180800 180900
  181200 181300 181400 181500
  181702 181800 182000 182200
  182300 182800 182900 183000
  183200      
Salem County 020300 022000 022100  
Union County 030200 030300 030400 030600
  030801 031000 031100 031200
  031901 039300    
         
NEW MEXICO        
Bernalillo County 000901 940300    
Cibola County 945900      
Curry County 000100      
Dona Ana County 001000 001704    
Lea County 000300      
Luna County 000600      
McKinley County 940200 943400    
Rio Arriba County 000600 943300    
Sandoval County 940900 943300    
San Juan County 942900      
Socorro County 946100      
         
NEW YORK        
Albany County 000200 000600 000800 002100
  002500 002600    
Bronx County 001500 001700 002000 002300
  002500 002701 002702 003100
  003300 003500 003700 003900
  004100 004300 004400 004600
  004700 004800 004900 005000
  005200 005302 005400 005600
  005800 005901 006000 006200
  006500 006600 006700 006900
  007300 007500 007700 007900
  008300 008500 008600 008700
  008900 009100 009900 010500
  011000 011501 011502 011900
  012101 012102 012300 012701
  012901 012902 013100 013300
  013500 013700 013900 014100
  014300 014500 014700 014900
  015100 015300 015500 015700
  016100 016500 016700 016900
  017300 017500 017700 017900
  018100 018900 019300 019500
  019600 019700 019900 020100
  020500 021100 021301 021302
  021501 021502 021701 021702
  021900 022000 022100 022300
  022500 022701 022702 022901
  022902 023100 023301 023302
  023501 023502 023701 023702
  023900 024100 024200 024300
  024500 025300 025500 026300
  026500 026700 027101 027700
  032400 033400 035900 036100
  036300 036501 036502 036700
  036901 036902 037100 037300
  037400 037501 037502 037503
  037700 037900 038100 038300
  038500 038700 038900 039100
  039300 039700 039901 039902
  040100 040302 040500 040701
  041900 042500 045800  
Broome County 000300 000500 000600 001100
  001200 001300 013500 013900
Cattaraugus County 940000 940200 961700  
Chautauqua County 030300 030500 940000  
Chemung County 000100 000700 000800 001000
Clinton County 101600      
Columbia County 991200      
Dutchess County 220300 220400 220700  
Erie County 000300 000400 000500 001302
  001402 001500 001600 001800
  002000 002502 002600 002701
  002702 002800 002900 003100
  003201 003202 003301 003302
  003400 003500 003600 003700
  003901 004002 004402 005600
  006000 006100 006900 007000
  007101 007102 008300 012100
  016100 940000    
Fulton County 990800      
Genesee County 940100      
Herkimer County 010600      
Jefferson County 062100      
Kings County 001100 001800 002000 002300
  002500 002901 003700 005900
  008500 009000 010400 011200
  012700 018501 022500 022600
  022800 023500 023900 024100
  025500 025901 025902 026100
  027700 028100 028300 028502
  028700 030300 030700 031100
  031300 032600 033000 033100
  034000 034200 034300 034700
  034802 035200 035300 035700
  035900 036002 036100 036200
  036300 036900 038100 038200
  038900 039100 039500 039700
  039900 040100 040900 041100
  041300 041500 041700 041900
  042100 042300 042500 042700
  042900 043100 043300 043900
  044100 044300 044700 045300
  046500 048900 049300 050800
  050900 051600 052300 052500
  052700 052900 053100 053300
  053500 053700 053900 054500
  054700 057200 057900 089000
  089200 090000 090200 090600
  090800 091000 091200 091400
  091600 094402 098200 103400
  110600 111000 111400 112000
  112600 113000 113200 113400
  113600 113800 114000 114800
  115000 115200 115400 115600
  118800 119000 119400 121000
  121400      
Monroe County 000200 000700 001300 001500
  002200 002300 002400 002700
  003200 003900 004000 004100
  004602 004800 004900 005000
  005100 005200 005300 005500
  005600 005700 005900 006400
  006500 006600 006900 007900
  008000 008900 009200 009301
  009302 009400 009601 009602
  009603 009604    
Montgomery County 070900      
New York County 000201 000600 000800 001002
  001600 001800 002000 002400
  002500 002900 004100 011700
  015602 016200 016400 016600
  017201 017202 017401 017800
  018000 018200 018400 018600
  018800 019000 019200 019400
  019600 020200 020400 020901
  020902 021301 021302 021702
  021900 022200 022301 022400
  022600 022702 022900 023000
  023102 023200 023300 023400
  023501 023502 023900 024301
  024302 024500 024900 025100
  026100 026700 026900 027700
  028300 028500 028900 029100
  029300      
Niagara County 020200 020600 020900 021100
  021200 021300    
Oneida County 020100 020300 020701 020802
  020803 020900 021000 021101
  021201 021404 021500 021800
  022000 022600    
Onondaga County 000500 001300 001400 001600
  002000 002100 002200 002300
  002400 003000 003200 003400
  003500 003900 004000 004200
  004300 005200 005300 005400
  005500 005602 005800 006101
Ontario County 051800      
Orange County 000400 000500 001700 015001
  015002      
Queens County 002500 002900 003700 004300
  008700 010700 024800 025000
  026000 054500 054900 086500
  087100 095200 097201 097202
  122702 156700    
Rensselaer County 040400      
Richmond County 002900 013301 018500  
Rockland County 011503      
St. Lawrence County 991100      
Schenectady County 020800 020900 021001 021002
  021400 021500 021700  
Warren County 070200      
Westchester County 000103 000500 001000 001101
  003100      
         
NORTH CAROLINA        
Buncombe County 000100 000200 000900  
Cumberland County 000200 001000 001300  
Davidson County 061400      
Durham County 000500 000900 001100 001201
  001202 001400 001501  
Edgecombe County 020100      
Forsyth County 000400 000500 000700 000801
  000802 001602    
Gaston County 031900      
Guilford County 011000 011101 011400 013900
  014408      
Lee County 030300      
Lenoir County 010300 010400 010500  
Mecklenburg County 000600 000700 002300 003700
  003901 004500 004700 005000
  005100 005200    
Nash County 010100      
New Hanover County 011000 011100 011400  
Onslow County 000800 000900 001900 002000
Orange County 011600      
Pasquotank County 960300      
Pitt County 000701 000702    
Robeson County 960800      
Surry County 990400      
Vance County 960600 960700    
Wake County 050800 050900 051100 052405
Wayne County 001600 001700 001800  
Wilson County 000200 000801    
         
NORTH DAKOTA        
Grand Forks County 010300      
Mercer County 940300      
Sioux County 940100 940200    
Ward County 940300      
         
OHIO        
Allen County 012500 012800 012900 013400
  013600 013700 013800  
Athens County 973101 973102    
Belmont County 011500 011600 012100  
Butler County 000300 000400 000702 010104
  012900      
Clark County 000100 000200 000901  
Columbiana County 952100      
Cuyahoga County 101200 101800 102600 102700
  102800 103100 103300 103400
  103500 103800 103900 104100
  104200 104400 104500 104600
  104701 104800 104900 105100
  106400 107200 107500 107700
  107900 108200 108300 108400
  108600 108700 108800 108900
  109300 109600 109700 109800
  110500 110800 111100 111200
  111300 111401 111402 111500
  111600 111700 111800 111901
  111902 112100 112200 112400
  112600 112700 112900 113100
  113200 113300 113500 113600
  113700 113800 113900 114100
  114200 114300 114400 114500
  114600 114700 114800 114900
  115200 115300 115500 116100
  116500 116600 116700 116800
  116900 117300 118601 118602
  118700 119202 119300 119402
  119502 119600 119702 119800
  119900 120100 120200 120802
  121300 121401 121600 150300
  150400 151400 151500 151800
Fairfield County 031700      
Franklin County 000720 000730 000910 000920
  001110 001200 001300 001400
  001500 001600 001700 001810
  002300 002600 002710 002800
  002900 003000 003600 004200
  005000 005100 005300 005410
  005610 006000 006100 007410
  009326 009331    
Guernsey County 977600      
Hamilton County 000200 000301 000302 000900
  001000 001100 001500 001600
  001700 002100 002300 002800
  003200 003400 003500 003600
  003700 003800 004702 006700
  007400 007700 008000 008502
  008601 008700 008900 009100
  010002      
Jefferson County 000200 000800 000900  
Lawrence County 050600      
Licking County 750100      
Lorain County 070800      
Lucas County 000800 001202 001700 001800
  002200 002300 002500 002700
  002900 003000 003300 003400
  003500 003600 003700 003800
  004100 004200 004301 005100
  005400      
Mahoning County 800200 800500 800600 800700
  800900 801000 801600 801700
  801900 802000 802100 802200
  802300 802400 803100 803400
  803500 803700 804400 810300
Montgomery County 000300 001200 001700 002200
  002300 003500 003600 003700
  004000 004100 004300 060200
  070201      
Muskingum County 981900      
Portage County 601502      
Richland County 000100 000200 000300 000600
  000700      
Ross County 956500      
Scioto County 993500 993600    
Stark County 700100 700500 701800 702300
  710400 713800    
Summit County 501100 501200 501301 501302
  501700 501800 502500 503400
  504200 504400 505300 505600
  506700 506800 506900 507400
  510100      
Trumbull County 920100 920500 920600 920800
  932400      
Washington County 020500      
Wood County 021800      
         
OKLAHOMA        
Bryan County 996400      
Canadian County 300400      
Cleveland County 201201      
Comanche County 001200 001300 001700  
Grady County 000100      
Jackson County 968700      
Muskogee County 000600      
Oklahoma County 102500 102600 102800 102900
  103000 103500 103602 103700
  103800 103900 104100 104200
  104700 105400 105600 105800
Payne County 010400 010500    
Pittsburg County 986300      
Pontotoc County 989100      
Pottawatomie County 500200      
Tulsa County 000500 000600 001300 002100
  004600 008001    
         
OREGON        
Jackson County 000100 000202    
Josephine County 360701      
Klamath County 971600      
Lane County 003800      
Malheur County 970400      
Multnomah County 003301 003402    
         
PENNSYLVANIA        
Allegheny County 010300 020300 040600 050100
  050700 050900 051000 051100
  101600 101700 111500 120300
  120400 120800 130100 130300
  130400 150400 160400 160600
  192100 220400 250300 250700
  250900 260900 280800 464400
  486700 486900 505000 512900
  513800 514000 551900 552100
  560400 561000 561100  
Beaver County 604500      
Berks County 000100 000200 001200 002200
  002300 002500 002600  
Blair County 100700 101900    
Cambria County 000100 000200 000300 000800
  000900 001000 001100 001300
  001400      
Centre County 012100 012500    
Clinton County 970600      
Dauphin County 020600 020700 021300 021400
Delaware County 405200 405800    
Erie County 000100 000700 000800 001200
  001300 001400 001500 001800
Fayette County 262300      
Lackawanna County 100200      
Lancaster County 000100 000800 000900 001400
  001500 001600    
Lawrence County 000400 000600 000900  
Lebanon County 000300      
Lehigh County 000800 000900 001000 001100
  001200 001300    
Luzerne County 201000 214100 217400  
Lycoming County 000400 000800    
Mercer County 030200 030600 030700 030800
Northampton County 010500      
Northumberland County 961700      
Philadelphia County 000200 001900 002000 002100
  002800 003000 003100 003200
  003400 003500 003600 004600
  005100 005600 006600 006700
  006900 007400 007700 008900
  009200 009300 009500 010200
  010500 010600 010700 010800
  010900 012700 013100 013800
  013900 014000 014100 014500
  014700 014800 015100 015200
  015300 015500 015700 016100
  016200 016300 016400 016500
  016600 016700 016800 016901
  017100 017200 017400 017500
  017601 017602 017700 017800
  018200 018900 019000 019200
  019300 019400 019500 019600
  019700 019800 019900 020300
  020500 024100 024500 024600
  028700 028800 029300 032200
Venango County 200700      
Washington County 704100      
Westmoreland County 800100 800700    
York County 000200 000300 000700 001000
  001100 001500 001600  
         
RHODE ISLAND        
Newport County 041200      
Providence County 000200 000300 000500 000600
  000700 000900 001000 001200
  001300 001400 001700 001900
  002000 002200 002500 002600
  002700 010800 011100 015100
  015200 015300 015400 016600
  018000 018100    
         
SOUTH CAROLINA        
Charleston County 000900 001000 001100 001300
  001400 003300 003400 003600
  003700 004300 004500  
Darlington County 010700      
Florence County 000700      
Greenville County 000800 000900 002108 002303
  002304      
Lancaster County 010700      
Orangeburg County 011200 011300    
Richland County 000500 000900 001000 001300
  001400 002002 002800 010900
Spartanburg County 020301 020400 020500 020800
  021001      
Sumter County 000897 000898 001500  
         
SOUTH DAKOTA        
Bennett County 940600 940800    
Buffalo County 940100      
Corson County 940500 940700 940800 940900
Dewey County 941600      
Jackson County 940100 940200    
Lyman County 940100      
Shannon County 940300 940400 940600 940700
Todd County 940100 940200    
Ziebach County 941200 941400 941500  
         
TENNESSEE        
Anderson County 020700      
Bradley County 010400 010700    
Campbell County 950300      
Claiborne County 970400      
Coffee County 970900      
Davidson County 011800 012400 012500 013600
  013900 014000 014200 014300
  014400 014800 016200  
Hamblen County 100300      
Hamilton County 000300 001200 001500 001600
  001900 002000    
Hancock County 960100 960300    
Knox County 000200 000400 000600 000700
  001200 001300 001400 002400
  002800      
Madison County 000500 000800 001000 001100
Montgomery County 100400 100900    
Scott County 975300      
Shelby County 000200 000300 000400 000500
  000800 000900 001800 001900
  002000 002100 002200 002300
  002400 002800 003700 003800
  004000 004100 004400 004500
  004600 004700 004800 004900
  005000 005100 005400 005700
  005800 005900 006000 006700
  007810 008110 008400 010300
  010420 022022    
Washington County 060700 060900    
         
TEXAS        
Bee County 950500      
Bell County 020702 020900 022600 022801
  022900 023500    
Bexar County 110200 110500 110600 110700
  110800 110900 111000 130100
  130300 130500 130600 130700
  141000 150300 150800 160100
  160900 170101 170102 170200
  170300 170401 170900 171000
  171200 181003 191004  
Bowie County 010500 010600    
Brazos County 001400      
Brewster County 950400      
Brooks County 950200      
Brown County 950600 950700    
Cameron County 010500 010900 011000 011100
  011600 011700 011903 012200
  012303 012304 012507 012604
  012609 012610 012700 013203
  013207 013208 013305 013306
  013307 013308 013309 013401
  013402 013700 013801 013802
  013901 013902 013903 014001
  014002      
Cherokee County 950400 950500 950700  
Dallas County 000405 001503 002000 002701
  002702 002900 003400 003500
  003800 003901 003902 004000
  004100 004800 007201 007202
  008603 008604 008703 008704
  008900 009304 009804 010200
  010400 011401 011500 012208
  019013 019209    
Dimmit County 950100      
Ector County 001100 001200 001500 001800
  001900 002000    
El Paso County 000301 000302 000404 000800
  000900 001203 001400 001600
  001700 001800 001900 002000
  002100 002201 002202 002600
  002800 002900 003000 003200
  003602 003701 003702 003901
  003903 004105 010102 010208
  010309 010319 010403 010404
  010501 010502 010503 010504
Falls County 990400      
Frio County 950300      
Galveston County 724000 724600    
Gray County 950600 950800    
Gregg County 001400      
Grimes County 180104      
Hale County 950200      
Harris County 210400 210800 210900 211000
  211100 211200 211300 211400
  211700 220500 220800 220900
  222600 222700 230300 230400
  230700 230900 231000 233600
  240500 310200 310500 310900
  311600 312200 312300 312400
  312800 313500 313600 321500
  322000 331200 331400 332100
  420100 420500 421200 421400
  421500 421600 422200 423100
  433100 433500 453100 533300
Hidalgo County 020100 020202 020501 020503
  020600 020723 021100 021301
  021302 021303 021500 021600
  021801 021802 021901 021902
  022002 022101 022102 022202
  022501 022502 022600 022702
  022800 023000 023101 023102
  023503 023506 023508 023700
  024101 024102 024103 024104
  024105 024201 024202 024301
  024302 024401 024402 024500
  024600      
Hill County 960900 961000    
Hockley County 950400      
Howard County 950300      
Hudspeth County 950100      
Jefferson County 000600 000700 000900 005300
  005900 006100 006300  
Jim Wells County 950500      
Kleberg County 020200      
Lamar County 000600      
Lamb County 950500      
La Salle County 950100 950200    
Limestone County 970400      
Lubbock County 000202 000301 000500 000603
  000605 000607 001000 001200
  002400      
McLennan County 000400 000598 001100 001200
  001400 001500 001900 003300
Maverick County 950100 950201 950202 950203
  950500 950601 950602  
Midland County 000900 001400 001600 001700
Montgomery County 693400      
Nacogdoches County 950700 950900    
Nolan County 950300      
Nueces County 000400 000500 000900 001000
  001100 001200 001300 001500
  001601 005602    
Potter County 010600 012000 012200 012800
  013000 014600 014800  
Presidio County 950200      
Reeves County 950100 950200 950300 950500
Smith County 000202 000300 000400 000700
Starr County 950102 950103 950201 950202
  950400 950500 950600 950701
  950702      
Tarrant County 100300 101000 101100 101600
  101700 102500 103100 103500
  103601 103701 103800 103900
  104000 104604 106516 122200
Taylor County 010700 010800 011700 011900
Terry County 950300      
Titus County 950600 950700    
Tom Green County 000500 000700 000900  
Travis County 000604 000802 000804 001000
  002311 002316    
Val Verde County 950601 950602    
Walker County 790600      
Webb County 000103 000104 000300 000400
  000500 000600 000700 000902
  001002 001200 001300 001801
  001804 001805    
Wharton County 740300      
Wichita County 010100 010400 011100 011300
Willacy County 950300 950700    
Zapata County 950200      
Zavala County 950100 950200 950301 950302
         
UTAH        
Cache County 000702 000800    
Davis County 125600      
Salt Lake County 100302 101400 102100 102400
  111500      
San Juan County 942000 942100    
Utah County 001601 001602 001603 001801
  001802 001803 001900 002300
  002400 002500 002800  
Wasatch County 940300      
Weber County 200900 201200 201800 201900
         
VERMONT        
Chittenden County 000400      
         
VIRGINIA        
Albemarle County 010902      
Amherst County 010502      
Buchanan County 990100 990200 990300 990700
Chesterfield County 100406      
Dickenson County 990100 990200 990300 990400
Halifax County 990100      
Henrico County 200805      
James City County 080102      
Lee County 990100 990500 990600  
Prince William County 900903      
Russell County 990100 990600    
Scott County 030200 030300    
Smyth County 990600      
Tazewell County 990500 991000    
Wise County 991100 991500    
York County 050500      
Bristol City 020100 020300    
Chesapeake City 020100 020502    
Danville City 000300 000400 000500 000600
  001000 001300    
Franklin City 090200      
Hampton City 010502 010602 011400  
Hopewell City 820300 820700    
Lynchburg City 000203 000400 000600 000700
  001200 001300 001400  
Martinsville City 000200 000400    
Newport News City 030100 030400 030600 030800
  030900 032300    
Norfolk City 000900 001100 001300 001600
  002500 002600 002700 002900
  003501 003502 004100 004200
  004300 004400 004600 004700
  004800 005000 005200 005300
  005901 006501 006502 007001
Petersburg City 810100 810200 810600 810700
  810800      
Portsmouth City 210500 211400 211800 211900
  212000 212100 212400 212600
  213101      
Richmond City 010300 010900 011000 020100
  020200 020400 020700 021000
  030100 030200 030500 060100
  060200 060300 060400 060700
  060800 060900 070600  
Roanoke City 000200 000700 000800 000900
  001000 001300 001400  
Suffolk City 065100 065400 065500  
Virginia Beach City 040600 043200 045810  
Waynesboro City 003100 003300    
         
WASHINGTON        
Adams County 950400      
Asotin County 980400      
Benton County 011200 012000    
Clark County 041005 041600 041700 042400
  042700      
Cowlitz County 000300 000502 001000  
Franklin County 020100 020200    
Grays Harbor County 000100      
Island County 970200 970900    
King County 005301 007300 008500 009100
  009200 026500 029004 030501
Kitsap County 080500 080800 090300  
Okanogan County 970200      
Pierce County 061400 061602 062200 062801
  071703 071704 071805 071806
  072000 072904    
Snohomish County 040200 040700 041904  
Spokane County 000200 000400 001400 001600
  002300 002400 002600 003000
  003300 003500 003600 011101
  013800      
Stevens County 951000      
Walla Walla County 920500      
Whitman County 000500 000600    
Yakima County 000100 000200 000600 001500
  002001 002300 002500 002701
         
WEST VIRGINIA        
Cabell County 000500 000600    
Kanawha County 000900      
McDowell County 953600 953900    
Ohio County 000100 000700 000800  
         
WISCONSIN        
Dane County 001100 001601 001602 003200
Douglas County 020100 020200    
La Crosse County 000200 000400    
Milwaukee County 001100 001200 002000 002100
  002500 002800 004000 004400
  004600 004700 006300 006400
  006500 006600 006700 006800
  006900 007000 007900 008000
  008100 008200 008300 008400
  008500 008600 008700 008800
  008900 009000 009100 009600
  009700 009800 009900 010000
  010100 010200 010300 010400
  010500 010600 010700 011500
  011600 011700 011800 012000
  012200 012300 013400 013500
  013600 013700 013800 014000
  014100 014600 014700 014800
  014900 015000 015400 015600
  015700 015800 016300 016400
  016500 016600 016700 016800
  016900 017400 017500 017600
  017700 017800 018800  
Racine County 000400 000500    
         
WYOMING        
Albany County 963500      
Natrona County 000200      
         
PUERTO RICO        
Cataño Municipio 020404      
Lofza Municipio 110101 110400    
Mayagnez Municipio 081200      
Orocovis Municipio 954902      
Ponce Municipio 070400 070800 071300  
San Juan Municipio 001300 003501 004400 004800
  005402 008201    
Yauco Municipio 750101      

SECTION 5. EFFECT ON OTHER DOCUMENTS

Rev. Proc. 2003-15 is modified and superceded by this revenue procedure. Issuers can continue to rely on Rev. Proc. 2003-15 until the effective date of this revenue procedure, which is the date of publication of this revenue procedure in the Internal Revenue Bulletin.

SECTION 6. EFFECTIVE DATE

This revenue procedure is effective on July 21, 2003.

SECTION 7. DRAFTING INFORMATION

The principal authors of this revenue procedure are Laura Lederman and Timothy Jones of the Office of Chief Counsel. For further information regarding this revenue procedure contact Laura Lederman at (202) 622-3980 (not a toll-free call).


More Internal Revenue Bulletins