Internal Revenue Bulletin: 2018-28

July 9, 2018


Highlights of This Issue

 

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.

ADMINISTRATIVE

Notice 2018–48 Notice 2018–48

This notice lists the population census tracts the Secretary of the Treasury designates as qualified opportunity zones.

Notice 2018–59 Notice 2018–59

Beginning of Construction for the Investment Tax Credit under Section 48. Notice 2018–59 provides two methods for taxpayers to establish the beginning of construction (Physical Work Test and Five Percent Safe Harbor), a Continuity Requirement for both methods, rules for transferring energy property, and additional rules applicable to the beginning of construction requirement of § 48.

Announcement 2018–11 Announcement 2018–11

The Office of Professional Responsibility (OPR) announces recent disciplinary sanctions involving attorneys, certified public accountants, enrolled agents, enrolled actuaries, enrolled retirement plan agents, and appraisers. These individuals are subject to the regulations governing practice before the Internal Revenue Service (IRS), which are set out in Title 31, Code of Federal Regulations, Part 10, and which are published in pamphlet form as Treasury Department Circular No. 230. The regulations prescribe the duties and restrictions relating to such practice and prescribe the disciplinary sanctions for violating the regulations.

EMPLOYMENT TAX

Rev. Rul. 2018–20 Rev. Rul. 2018–20

The Internal Revenue Service is continuing its program of reviewing revenue rulings published in the Internal Revenue Bulletin to identify and publish lists of those rulings that are no longer considered determinative because: (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the ruling position is specifically covered by a statute, regulation, or subsequent published position; or (3) the facts set forth no longer exist or are not sufficiently described to permit clear application of the current statute and regulations. This revenue ruling obsoletes revenue rulings that addressed issues arising under section 3121(b)(8)(B) of the Internal Revenue Code of 1954 (the 1954 Code), which provided an exemption from Federal Insurance Contributions Act for tax-exempt organizations, and section 3121(k) of the 1954 Code, which provided for a waiver of the exemption. These 1954 Code sections were amended and repealed by the Social Security Amendments of 1983, Pub. L. No. 98–21, § 102, 97 Stat. 65, 70–71 (1983).

EXEMPT ORGANIZATIONS

Rev. Rul. 2018–20 Rev. Rul. 2018–20

The Internal Revenue Service is continuing its program of reviewing revenue rulings published in the Internal Revenue Bulletin to identify and publish lists of those rulings that are no longer considered determinative because: (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the ruling position is specifically covered by a statute, regulation, or subsequent published position; or (3) the facts set forth no longer exist or are not sufficiently described to permit clear application of the current statute and regulations. This revenue ruling obsoletes revenue rulings that addressed issues arising under section 3121(b)(8)(B) of the Internal Revenue Code of 1954 (the 1954 Code), which provided an exemption from Federal Insurance Contributions Act for tax-exempt organizations, and section 3121(k) of the 1954 Code, which provided for a waiver of the exemption. These 1954 Code sections were amended and repealed by the Social Security Amendments of 1983, Pub. L. No. 98–21, § 102, 97 Stat. 65, 70–71 (1983).

Income Tax

Notice 2018–48 Notice 2018–48

This notice lists the population census tracts the Secretary of the Treasury designates as qualified opportunity zones.

Notice 2018–59 Notice 2018–59

Beginning of Construction for the Investment Tax Credit under Section 48. Notice 2018–59 provides two methods for taxpayers to establish the beginning of construction (Physical Work Test and Five Percent Safe Harbor), a Continuity Requirement for both methods, rules for transferring energy property, and additional rules applicable to the beginning of construction requirement of § 48.

Rev. Proc. 2018–35 Rev. Proc. 2018–35

Rev. Proc. 2018–35 provides a new automatic method change for certain taxpayers to change their method of accounting from applying section 263A to citrus plant replanting costs to not applying section 263A to those costs, pursuant to section 263A(d)(2)(C). Section 263A(d)(2)(C) provides that section 263A does not apply to certain costs that are paid or incurred by certain taxpayers for replanting citrus plants after the loss or damage of citrus plants. Rev. Proc. 2018–35 modifies Rev. Proc. 2018–31, 2018–22 I.R.B. 637, to provide procedures for obtaining automatic consent of the Commissioner.

Preface

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.

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Rev. Rul. 2018–20

The Internal Revenue Service (Service) is continuing its program of reviewing revenue rulings published in the Internal Revenue Bulletin to identify and publish lists of those rulings that are no longer considered determinative because: (1) the applicable statutory provisions or regulations have been changed or repealed; (2) the ruling position is specifically covered by a statute, regulation, or subsequent published position; or (3) the facts set forth no longer exist or are not sufficiently described to permit clear application of the current statute and regulations.

This revenue ruling obsoletes the rulings listed below. These rulings addressed issues arising under section 3121(b)(8)(B) of the Internal Revenue Code of 1954 (the 1954 Code), which provided an exemption from Federal Insurance Contributions Act (FICA) tax for tax-exempt organizations, and section 3121(k) of the 1954 Code, which provided for a waiver of the exemption. These 1954 Code sections were amended and repealed by the Social Security Amendments of 1983, Pub. L. No. 98–21, § 102, 97 Stat. 65, 70–71 (1983).

The revenue rulings listed below have been identified under the Service’s review program as no longer being determinative.

Accordingly, the following revenue rulings are hereby declared obsolete.

Rev. Rul. No. C.B. Citation
1. Rev. Rul. 55–470, 1955–2 C.B. 615;
2. Rev. Rul. 56–188, 1956–1 C.B. 485;
3. Rev. Rul. 58–270, 1958–1 C.B. 356;
4. Rev. Rul. 71–276, 1971–1 C.B. 289;
5. Rev. Rul. 74–415, 1974–2 C.B. 337;
6. Rev. Rul. 74–493, 1974–2 C.B. 327;
7. Rev. Rul. 77–159, 1977–1 C.B. 302;
8. Rev. Rul. 77–315, 1977–2 C.B. 355;
9. Rev. Rul. 78–7, 1978–1 C.B. 307;
10. Rev. Rul. 80–337, 1980–2 C.B. 296.

The Service will continue to review other revenue rulings relating to sections 3121(b)(8)(B) and 3121(k) of the 1954 Code to identify those that, for the reasons stated above, are inapplicable to future transactions. Therefore, the failure to include any particular revenue ruling in the list above should not be construed as an indication that the revenue ruling necessarily is determinative with respect to future transactions.

DRAFTING INFORMATION

The principal author of this revenue ruling is Andrew Holubeck of the Office of Associate Chief Counsel (Tax Exempt and Government Entities). For further information regarding this revenue ruling, contact Andrew Holubeck at (202) 317-4774 (not a toll-free number).

Part III. Administrative, Procedural, and Miscellaneous

Notice 2018–48

Designated Qualified Opportunity Zones under Internal Revenue Code § 1400Z–2

PURPOSE

This notice lists the population census tracts the Secretary of the Treasury (Secretary) designates as qualified opportunity zones (Zones).

BACKGROUND

Section 13823 of “An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for the fiscal year 2018,” P.L. 115–97, which was enacted December 22, 2017, amended the Internal Revenue Code (Code) by adding §§ 1400Z–1 and 1400Z–2. Section 1400Z–1(b)(1)(A) of the Code allows the Chief Executive Officer (CEO) of each State to nominate a limited number of population census tracts to be designated as Zones for purposes of §§ 1400Z–1 and 1400Z–2.

Revenue Procedure 2018–16, 2018–9 I.R.B. 383, provided guidance to State CEOs on the procedure for making these nominations. Section 1400Z–1(b)(1)(B) of the Code provides that after the Secretary receives notice of the nominations, the Secretary may certify the nominations and designate the nominated tracts as Zones.

LIST OF DESIGNATED QUALIFIED OPPORTUNITY ZONES

Following is the complete list of all population census tracts that the Secretary designated as Zones for purposes of §§ 1400Z–1 and 1400Z–2. The Internal Revenue Service will be governed by this list in administering § 1400Z–2.

State County Census Tract Number Tract Type ACS Data Source
Alabama Autauga 01001020700 Low-Income Community 2011–2015
Alabama Baldwin 01003010200 Low-Income Community 2011–2015
Alabama Baldwin 01003010400 Non-LIC Contiguous 2011–2015
Alabama Baldwin 01003010500 Low-Income Community 2011–2015
Alabama Baldwin 01003010600 Low-Income Community 2011–2015
Alabama Baldwin 01003011501 Non-LIC Contiguous 2011–2015
Alabama Baldwin 01003011502 Low-Income Community 2011–2015
Alabama Barbour 01005950100 Low-Income Community 2011–2015
Alabama Bibb 01007010002 Low-Income Community 2011–2015
Alabama Blount 01009050500 Low-Income Community 2011–2015
Alabama Bullock 01011952200 Low-Income Community 2011–2015
Alabama Butler 01013952800 Low-Income Community 2012–2016
Alabama Calhoun 01015000700 Low-Income Community 2011–2015
Alabama Calhoun 01015000800 Low-Income Community 2011–2015
Alabama Calhoun 01015002101 Low-Income Community 2011–2015
Alabama Chambers 01017954300 Low-Income Community 2011–2015
Alabama Cherokee 01019955900 Low-Income Community 2011–2015
Alabama Chilton 01021060102 Low-Income Community 2011–2015
Alabama Choctaw 01023956800 Low-Income Community 2011–2015
Alabama Clarke 01025957902 Low-Income Community 2011–2015
Alabama Clay 01027959000 Low-Income Community 2011–2015
Alabama Cleburne 01029959600 Low-Income Community 2011–2015
Alabama Coffee 01031010900 Low-Income Community 2011–2015
Alabama Colbert 01033020200 Low-Income Community 2011–2015
Alabama Conecuh 01035960400 Low-Income Community 2011–2015
Alabama Coosa 01037961000 Low-Income Community 2011–2015
Alabama Covington 01039962000 Low-Income Community 2011–2015
Alabama Covington 01039962700 Low-Income Community 2011–2015
Alabama Crenshaw 01041963700 Low-Income Community 2011–2015
Alabama Cullman 01043964800 Low-Income Community 2011–2015
Alabama Cullman 01043965000 Low-Income Community 2011–2015
Alabama Dale 01045020700 Low-Income Community 2011–2015
Alabama Dallas 01047956500 Low-Income Community 2011–2015
Alabama DeKalb 01049960900 Low-Income Community 2011–2015
Alabama Elmore 01051031000 Low-Income Community 2011–2015
Alabama Elmore 01051031300 Low-Income Community 2011–2015
Alabama Escambia 01053970400 Low-Income Community 2011–2015
Alabama Etowah 01055001200 Low-Income Community 2011–2015
Alabama Fayette 01057020300 Low-Income Community 2011–2015
Alabama Franklin 01059973700 Low-Income Community 2011–2015
Alabama Geneva 01061050300 Low-Income Community 2011–2015
Alabama Greene 01063060200 Low-Income Community 2011–2015
Alabama Hale 01065040400 Low-Income Community 2011–2015
Alabama Henry 01067030200 Low-Income Community 2011–2015
Alabama Houston 01069041500 Low-Income Community 2011–2015
Alabama Jackson 01071950600 Low-Income Community 2011–2015
Alabama Jefferson 01073000100 Low-Income Community 2011–2015
Alabama Jefferson 01073000300 Low-Income Community 2011–2015
Alabama Jefferson 01073000400 Low-Income Community 2011–2015
Alabama Jefferson 01073000500 Low-Income Community 2011–2015
Alabama Jefferson 01073000700 Low-Income Community 2011–2015
Alabama Jefferson 01073000800 Low-Income Community 2011–2015
Alabama Jefferson 01073001200 Low-Income Community 2011–2015
Alabama Jefferson 01073001400 Low-Income Community 2011–2015
Alabama Jefferson 01073001500 Low-Income Community 2011–2015
Alabama Jefferson 01073001600 Low-Income Community 2011–2015
Alabama Jefferson 01073001902 Low-Income Community 2011–2015
Alabama Jefferson 01073002200 Low-Income Community 2011–2015
Alabama Jefferson 01073002303 Low-Income Community 2011–2015
Alabama Jefferson 01073002400 Low-Income Community 2011–2015
Alabama Jefferson 01073002700 Low-Income Community 2011–2015
Alabama Jefferson 01073002900 Low-Income Community 2011–2015
Alabama Jefferson 01073003001 Low-Income Community 2011–2015
Alabama Jefferson 01073003002 Low-Income Community 2011–2015
Alabama Jefferson 01073003200 Low-Income Community 2011–2015
Alabama Jefferson 01073003900 Low-Income Community 2011–2015
Alabama Jefferson 01073004200 Low-Income Community 2011–2015
Alabama Jefferson 01073004500 Low-Income Community 2011–2015
Alabama Jefferson 01073010200 Low-Income Community 2011–2015
Alabama Jefferson 01073011209 Low-Income Community 2011–2015
Alabama Jefferson 01073011705 Non-LIC Contiguous 2011–2015
Alabama Jefferson 01073012002 Low-Income Community 2011–2015
Alabama Jefferson 01073012701 Low-Income Community 2011–2015
Alabama Jefferson 01073013100 Low-Income Community 2011–2015
Alabama Lamar 01075030100 Low-Income Community 2011–2015
Alabama Lauderdale 01077010100 Low-Income Community 2011–2015
Alabama Lauderdale 01077010900 Low-Income Community 2011–2015
Alabama Lawrence 01079979100 Low-Income Community 2011–2015
Alabama Lee 01081040200 Low-Income Community 2011–2015
Alabama Lee 01081040300 Low-Income Community 2011–2015
Alabama Lee 01081040604 Low-Income Community 2011–2015
Alabama Lee 01081040700 Low-Income Community 2011–2015
Alabama Lee 01081040800 Low-Income Community 2011–2015
Alabama Lee 01081041100 Low-Income Community 2011–2015
Alabama Lee 01081041300 Low-Income Community 2011–2015
Alabama Limestone 01083020201 Low-Income Community 2011–2015
Alabama Limestone 01083020600 Low-Income Community 2011–2015
Alabama Limestone 01083020700 Low-Income Community 2011–2015
Alabama Lowndes 01085780800 Low-Income Community 2011–2015
Alabama Macon 01087231500 Low-Income Community 2011–2015
Alabama Macon 01087231603 Low-Income Community 2011–2015
Alabama Macon 01087232200 Low-Income Community 2011–2015
Alabama Madison 01089000201 Low-Income Community 2011–2015
Alabama Madison 01089000202 Low-Income Community 2011–2015
Alabama Madison 01089001301 Low-Income Community 2011–2015
Alabama Madison 01089001402 Low-Income Community 2011–2015
Alabama Madison 01089001500 Low-Income Community 2011–2015
Alabama Madison 01089002100 Low-Income Community 2011–2015
Alabama Madison 01089002501 Low-Income Community 2011–2015
Alabama Madison 01089003000 Low-Income Community 2011–2015
Alabama Madison 01089003100 Low-Income Community 2011–2015
Alabama Madison 01089010622 Low-Income Community 2011–2015
Alabama Marengo 01091972900 Low-Income Community 2011–2015
Alabama Marion 01093964400 Low-Income Community 2011–2015
Alabama Marion 01093964500 Non-LIC Contiguous 2011–2015
Alabama Marshall 01095030100 Low-Income Community 2011–2015
Alabama Mobile 01097000200 Low-Income Community 2011–2015
Alabama Mobile 01097000401 Low-Income Community 2011–2015
Alabama Mobile 01097000600 Low-Income Community 2011–2015
Alabama Mobile 01097001002 Low-Income Community 2011–2015
Alabama Mobile 01097001200 Low-Income Community 2011–2015
Alabama Mobile 01097001302 Low-Income Community 2011–2015
Alabama Mobile 01097001400 Low-Income Community 2011–2015
Alabama Mobile 01097001501 Low-Income Community 2011–2015
Alabama Mobile 01097001502 Low-Income Community 2011–2015
Alabama Mobile 01097002600 Low-Income Community 2011–2015
Alabama Mobile 01097002800 Low-Income Community 2011–2015
Alabama Mobile 01097003402 Low-Income Community 2011–2015
Alabama Mobile 01097006403 Low-Income Community 2011–2015
Alabama Mobile 01097007400 Low-Income Community 2011–2015
Alabama Monroe 01099076000 Low-Income Community 2011–2015
Alabama Montgomery 01101000100 Low-Income Community 2011–2015
Alabama Montgomery 01101000200 Low-Income Community 2011–2015
Alabama Montgomery 01101000300 Low-Income Community 2011–2015
Alabama Montgomery 01101000500 Low-Income Community 2011–2015
Alabama Montgomery 01101000600 Low-Income Community 2011–2015
Alabama Montgomery 01101001000 Low-Income Community 2011–2015
Alabama Montgomery 01101001100 Low-Income Community 2011–2015
Alabama Montgomery 01101002100 Low-Income Community 2011–2015
Alabama Montgomery 01101002900 Low-Income Community 2011–2015
Alabama Montgomery 01101005603 Low-Income Community 2011–2015
Alabama Montgomery 01101005902 Low-Income Community 2011–2015
Alabama Montgomery 01101006000 Low-Income Community 2011–2015
Alabama Morgan 01103000100 Low-Income Community 2011–2015
Alabama Perry 01105687000 Low-Income Community 2011–2015
Alabama Pickens 01107050100 Low-Income Community 2011–2015
Alabama Pike 01109189100 Low-Income Community 2011–2015
Alabama Randolph 01111000500 Low-Income Community 2011–2015
Alabama Russell 01113030200 Low-Income Community 2011–2015
Alabama St. Clair 01115040203 Low-Income Community 2011–2015
Alabama Shelby 01117030703 Low-Income Community 2011–2015
Alabama Sumter 01119011300 Low-Income Community 2011–2015
Alabama Talladega 01121010900 Low-Income Community 2011–2015
Alabama Tallapoosa 01123962300 Low-Income Community 2011–2015
Alabama Tuscaloosa 01125010403 Low-Income Community 2011–2015
Alabama Tuscaloosa 01125010404 Low-Income Community 2011–2015
Alabama Tuscaloosa 01125011600 Low-Income Community 2011–2015
Alabama Tuscaloosa 01125011701 Low-Income Community 2011–2015
Alabama Tuscaloosa 01125011800 Low-Income Community 2011–2015
Alabama Tuscaloosa 01125012100 Low-Income Community 2011–2015
Alabama Tuscaloosa 01125012303 Non-LIC Contiguous 2011–2015
Alabama Tuscaloosa 01125012405 Low-Income Community 2011–2015
Alabama Tuscaloosa 01125012600 Low-Income Community 2011–2015
Alabama Tuscaloosa 01125012800 Low-Income Community 2011–2015
Alabama Walker 01127020400 Low-Income Community 2011–2015
Alabama Washington 01129044200 Low-Income Community 2011–2015
Alabama Wilcox 01131035100 Low-Income Community 2011–2015
Alabama Winston 01133965700 Low-Income Community 2011–2015
Alaska Aleutians East 02013000100 Low-Income Community 2011–2015
Alaska Aleutians West 02016000100 Low-Income Community 2011–2015
Alaska Anchorage 02020000300 Low-Income Community 2011–2015
Alaska Anchorage 02020000600 Low-Income Community 2011–2015
Alaska Anchorage 02020000702 Low-Income Community 2011–2015
Alaska Anchorage 02020000703 Low-Income Community 2011–2015
Alaska Anchorage 02020001000 Low-Income Community 2011–2015
Alaska Anchorage 02020001900 Low-Income Community 2011–2015
Alaska Anchorage 02020002000 Low-Income Community 2011–2015
Alaska Bethel 02050000300 Low-Income Community 2011–2015
Alaska Fairbanks North Star 02090000100 Low-Income Community 2011–2015
Alaska Fairbanks North Star 02090000200 Low-Income Community 2011–2015
Alaska Fairbanks North Star 02090001100 Low-Income Community 2011–2015
Alaska Haines 02100000100 Low-Income Community 2012–2016
Alaska Hoonah-Angoon 02105000300 Low-Income Community 2011–2015
Alaska Kenai Peninsula 02122000100 Low-Income Community 2011–2015
Alaska Matanuska-Susitna 02170000401 Low-Income Community 2011–2015
Alaska Matanuska-Susitna 02170000701 Low-Income Community 2012–2016
Alaska Nome 02180000100 Low-Income Community 2011–2015
Alaska North Slope 02185000200 Low-Income Community 2011–2015
Alaska Northwest Arctic 02188000100 Low-Income Community 2011–2015
Alaska Prince of Wales-Hyder 02198000100 Low-Income Community 2011–2015
Alaska Prince of Wales-Hyder 02198940100 Low-Income Community 2011–2015
Alaska Wrangell 02275000300 Low-Income Community 2011–2015
Alaska Yukon-Koyukuk 02290000200 Low-Income Community 2011–2015
American Samoa Eastern 60010950100 Low-Income Community 2011–2015
American Samoa Eastern 60010950200 Low-Income Community 2011–2015
American Samoa Eastern 60010950300 Low-Income Community 2011–2015
American Samoa Eastern 60010950500 Low-Income Community 2011–2015
American Samoa Eastern 60010950600 Low-Income Community 2011–2015
American Samoa Eastern 60010950700 Low-Income Community 2011–2015
American Samoa Eastern 60010950900 Low-Income Community 2011–2015
American Samoa Manu’a 60020951800 Low-Income Community 2011–2015
American Samoa Western 60050951000 Low-Income Community 2011–2015
American Samoa Western 60050951100 Low-Income Community 2011–2015
American Samoa Western 60050951201 Low-Income Community 2011–2015
American Samoa Western 60050951202 Low-Income Community 2011–2015
American Samoa Western 60050951203 Low-Income Community 2011–2015
American Samoa Western 60050951300 Low-Income Community 2011–2015
American Samoa Western 60050951500 Low-Income Community 2011–2015
American Samoa Western 60050951600 Low-Income Community 2011–2015
Arizona Apache 04001945100 Low-Income Community 2011–2015
Arizona Apache 04001970200 Low-Income Community 2011–2015
Arizona Apache 04001970502 Non-LIC Contiguous 2011–2015
Arizona Cochise 04003000301 Low-Income Community 2011–2015
Arizona Cochise 04003000600 Low-Income Community 2011–2015
Arizona Cochise 04003001100 Low-Income Community 2011–2015
Arizona Cochise 04003001702 Low-Income Community 2011–2015
Arizona Coconino 04005000900 Low-Income Community 2011–2015
Arizona Coconino 04005002200 Non-LIC Contiguous 2011–2015
Arizona Coconino 04005002300 Low-Income Community 2011–2015
Arizona Coconino 04005942202 Low-Income Community 2011–2015
Arizona Coconino 04005945000 Low-Income Community 2011–2015
Arizona Coconino 04005945100 Low-Income Community 2011–2015
Arizona Coconino 04005945200 Low-Income Community 2011–2015
Arizona Gila 04007000900 Low-Income Community 2011–2015
Arizona Gila 04007001100 Low-Income Community 2012–2016
Arizona Gila 04007940400 Low-Income Community 2011–2015
Arizona Graham 04009961201 Low-Income Community 2011–2015
Arizona Greenlee 04011960100 Non-LIC Contiguous 2011–2015
Arizona Greenlee 04011960300 Low-Income Community 2011–2015
Arizona La Paz 04012020100 Low-Income Community 2011–2015
Arizona La Paz 04012940300 Low-Income Community 2011–2015
Arizona Maricopa 04013040502 Low-Income Community 2011–2015
Arizona Maricopa 04013050604 Low-Income Community 2011–2015
Arizona Maricopa 04013050607 Low-Income Community 2011–2015
Arizona Maricopa 04013050609 Low-Income Community 2011–2015
Arizona Maricopa 04013060801 Low-Income Community 2011–2015
Arizona Maricopa 04013060902 Low-Income Community 2011–2015
Arizona Maricopa 04013061024 Non-LIC Contiguous 2011–2015
Arizona Maricopa 04013061200 Low-Income Community 2011–2015
Arizona Maricopa 04013061300 Low-Income Community 2011–2015
Arizona Maricopa 04013071910 Low-Income Community 2011–2015
Arizona Maricopa 04013071913 Low-Income Community 2011–2015
Arizona Maricopa 04013082024 Low-Income Community 2011–2015
Arizona Maricopa 04013082208 Low-Income Community 2011–2015
Arizona Maricopa 04013092401 Low-Income Community 2011–2015
Arizona Maricopa 04013092500 Low-Income Community 2011–2015
Arizona Maricopa 04013092600 Low-Income Community 2011–2015
Arizona Maricopa 04013092900 Low-Income Community 2011–2015
Arizona Maricopa 04013093001 Low-Income Community 2011–2015
Arizona Maricopa 04013093104 Low-Income Community 2011–2015
Arizona Maricopa 04013103210 Low-Income Community 2011–2015
Arizona Maricopa 04013104205 Low-Income Community 2011–2015
Arizona Maricopa 04013104401 Low-Income Community 2011–2015
Arizona Maricopa 04013104402 Low-Income Community 2011–2015
Arizona Maricopa 04013105501 Low-Income Community 2011–2015
Arizona Maricopa 04013105502 Low-Income Community 2011–2015
Arizona Maricopa 04013105503 Low-Income Community 2011–2015
Arizona Maricopa 04013106003 Low-Income Community 2011–2015
Arizona Maricopa 04013106802 Low-Income Community 2011–2015
Arizona Maricopa 04013107201 Low-Income Community 2011–2015
Arizona Maricopa 04013107300 Low-Income Community 2011–2015
Arizona Maricopa 04013107400 Low-Income Community 2011–2015
Arizona Maricopa 04013108902 Low-Income Community 2011–2015
Arizona Maricopa 04013109002 Low-Income Community 2011–2015
Arizona Maricopa 04013109003 Low-Income Community 2011–2015
Arizona Maricopa 04013109200 Low-Income Community 2011–2015
Arizona Maricopa 04013109300 Low-Income Community 2011–2015
Arizona Maricopa 04013110100 Low-Income Community 2011–2015
Arizona Maricopa 04013111700 Low-Income Community 2011–2015
Arizona Maricopa 04013112100 Low-Income Community 2011–2015
Arizona Maricopa 04013112509 Low-Income Community 2011–2015
Arizona Maricopa 04013112512 Low-Income Community 2011–2015
Arizona Maricopa 04013112513 Low-Income Community 2011–2015
Arizona Maricopa 04013113100 Low-Income Community 2011–2015
Arizona Maricopa 04013113203 Low-Income Community 2011–2015
Arizona Maricopa 04013113300 Low-Income Community 2011–2015
Arizona Maricopa 04013113801 Low-Income Community 2011–2015
Arizona Maricopa 04013113900 Low-Income Community 2011–2015
Arizona Maricopa 04013114000 Low-Income Community 2011–2015
Arizona Maricopa 04013114100 Low-Income Community 2011–2015
Arizona Maricopa 04013114200 Low-Income Community 2011–2015
Arizona Maricopa 04013114800 Low-Income Community 2011–2015
Arizona Maricopa 04013114900 Low-Income Community 2011–2015
Arizona Maricopa 04013115200 Low-Income Community 2011–2015
Arizona Maricopa 04013115300 Low-Income Community 2011–2015
Arizona Maricopa 04013115400 Low-Income Community 2011–2015
Arizona Maricopa 04013115801 Low-Income Community 2011–2015
Arizona Maricopa 04013116500 Low-Income Community 2011–2015
Arizona Maricopa 04013116900 Low-Income Community 2011–2015
Arizona Maricopa 04013117200 Low-Income Community 2011–2015
Arizona Maricopa 04013117300 Low-Income Community 2011–2015
Arizona Maricopa 04013217201 Low-Income Community 2011–2015
Arizona Maricopa 04013218000 Low-Income Community 2011–2015
Arizona Maricopa 04013318400 Low-Income Community 2011–2015
Arizona Maricopa 04013318800 Low-Income Community 2011–2015
Arizona Maricopa 04013319104 Low-Income Community 2011–2015
Arizona Maricopa 04013319202 Low-Income Community 2011–2015
Arizona Maricopa 04013319705 Low-Income Community 2011–2015
Arizona Maricopa 04013420206 Low-Income Community 2011–2015
Arizona Maricopa 04013421302 Low-Income Community 2011–2015
Arizona Maricopa 04013421303 Low-Income Community 2011–2015
Arizona Maricopa 04013421304 Low-Income Community 2011–2015
Arizona Maricopa 04013421400 Low-Income Community 2011–2015
Arizona Maricopa 04013421501 Low-Income Community 2011–2015
Arizona Maricopa 04013421502 Low-Income Community 2011–2015
Arizona Maricopa 04013422203 Low-Income Community 2011–2015
Arizona Maricopa 04013422401 Low-Income Community 2011–2015
Arizona Maricopa 04013422641 Non-LIC Contiguous 2011–2015
Arizona Maricopa 04013522800 Low-Income Community 2011–2015
Arizona Maricopa 04013523102 Low-Income Community 2011–2015
Arizona Maricopa 04013523104 Low-Income Community 2011–2015
Arizona Maricopa 04013614700 Low-Income Community 2011–2015
Arizona Maricopa 04013723305 Low-Income Community 2011–2015
Arizona Maricopa 04013817600 Low-Income Community 2011–2015
Arizona Maricopa 04013941100 Low-Income Community 2011–2015
Arizona Maricopa 04013941300 Low-Income Community 2011–2015
Arizona Mohave 04015940400 Low-Income Community 2011–2015
Arizona Mohave 04015951602 Low-Income Community 2011–2015
Arizona Mohave 04015951900 Low-Income Community 2011–2015
Arizona Mohave 04015952400 Low-Income Community 2011–2015
Arizona Mohave 04015953900 Non-LIC Contiguous 2011–2015
Arizona Mohave 04015954800 Low-Income Community 2011–2015
Arizona Mohave 04015955000 Low-Income Community 2011–2015
Arizona Navajo 04017960500 Low-Income Community 2011–2015
Arizona Navajo 04017963300 Low-Income Community 2011–2015
Arizona Navajo 04017965300 Low-Income Community 2011–2015
Arizona Pima 04019000100 Low-Income Community 2011–2015
Arizona Pima 04019000200 Low-Income Community 2011–2015
Arizona Pima 04019000300 Low-Income Community 2011–2015
Arizona Pima 04019000400 Low-Income Community 2011–2015
Arizona Pima 04019000800 Low-Income Community 2011–2015
Arizona Pima 04019001200 Low-Income Community 2011–2015
Arizona Pima 04019001302 Low-Income Community 2011–2015
Arizona Pima 04019001303 Low-Income Community 2011–2015
Arizona Pima 04019001801 Low-Income Community 2011–2015
Arizona Pima 04019002201 Low-Income Community 2011–2015
Arizona Pima 04019002202 Low-Income Community 2011–2015
Arizona Pima 04019002300 Low-Income Community 2011–2015
Arizona Pima 04019002501 Low-Income Community 2011–2015
Arizona Pima 04019002901 Low-Income Community 2011–2015
Arizona Pima 04019003501 Low-Income Community 2011–2015
Arizona Pima 04019003802 Low-Income Community 2011–2015
Arizona Pima 04019004011 Low-Income Community 2011–2015
Arizona Pima 04019004067 Low-Income Community 2011–2015
Arizona Pima 04019004112 Low-Income Community 2011–2015
Arizona Pima 04019004115 Low-Income Community 2011–2015
Arizona Pima 04019004116 Low-Income Community 2011–2015
Arizona Pima 04019004117 Low-Income Community 2011–2015
Arizona Pima 04019004122 Low-Income Community 2011–2015
Arizona Pima 04019004504 Low-Income Community 2011–2015
Arizona Pima 04019004613 Low-Income Community 2011–2015
Arizona Pima 04019410502 Non-LIC Contiguous 2011–2015
Arizona Pima 04019940900 Low-Income Community 2011–2015
Arizona Pima 04019941000 Low-Income Community 2011–2015
Arizona Pinal 04021000310 Low-Income Community 2011–2015
Arizona Pinal 04021000400 Low-Income Community 2012–2016
Arizona Pinal 04021000700 Low-Income Community 2011–2015
Arizona Pinal 04021000901 Low-Income Community 2011–2015
Arizona Pinal 04021001000 Low-Income Community 2011–2015
Arizona Pinal 04021001500 Low-Income Community 2011–2015
Arizona Pinal 04021001900 Low-Income Community 2011–2015
Arizona Pinal 04021002103 Low-Income Community 2011–2015
Arizona Pinal 04021002300 Non-LIC Contiguous 2011–2015
Arizona Santa Cruz 04023966302 Low-Income Community 2011–2015
Arizona Santa Cruz 04023966402 Low-Income Community 2011–2015
Arizona Yavapai 04025000606 Low-Income Community 2011–2015
Arizona Yavapai 04025000900 Low-Income Community 2011–2015
Arizona Yavapai 04025001601 Low-Income Community 2011–2015
Arizona Yavapai 04025002100 Low-Income Community 2011–2015
Arizona Yuma 04027000100 Low-Income Community 2011–2015
Arizona Yuma 04027000700 Low-Income Community 2011–2015
Arizona Yuma 04027010913 Low-Income Community 2011–2015
Arizona Yuma 04027011202 Low-Income Community 2011–2015
Arizona Yuma 04027011403 Low-Income Community 2011–2015
Arizona Yuma 04027011501 Low-Income Community 2011–2015
Arizona Yuma 04027011600 Low-Income Community 2011–2015
Arizona Yuma 04027012100 Low-Income Community 2011–2015
Arkansas Arkansas 05001480400 Low-Income Community 2011–2015
Arkansas Ashley 05003960600 Low-Income Community 2011–2015
Arkansas Benton 05007020301 Low-Income Community 2011–2015
Arkansas Benton 05007021101 Low-Income Community 2011–2015
Arkansas Boone 05009790501 Low-Income Community 2011–2015
Arkansas Bradley 05011950300 Low-Income Community 2011–2015
Arkansas Carroll 05015950300 Low-Income Community 2011–2015
Arkansas Chicot 05017080300 Low-Income Community 2011–2015
Arkansas Clark 05019953900 Low-Income Community 2011–2015
Arkansas Cleburne 05023480300 Low-Income Community 2011–2015
Arkansas Columbia 05027950200 Low-Income Community 2011–2015
Arkansas Conway 05029950300 Low-Income Community 2011–2015
Arkansas Craighead 05031000101 Low-Income Community 2011–2015
Arkansas Craighead 05031000502 Low-Income Community 2011–2015
Arkansas Craighead 05031000602 Low-Income Community 2011–2015
Arkansas Crawford 05033020501 Low-Income Community 2011–2015
Arkansas Crittenden 05035030600 Low-Income Community 2011–2015
Arkansas Crittenden 05035030703 Low-Income Community 2011–2015
Arkansas Dallas 05039970300 Low-Income Community 2011–2015
Arkansas Desha 05041950100 Low-Income Community 2011–2015
Arkansas Desha 05041950200 Low-Income Community 2011–2015
Arkansas Drew 05043490300 Low-Income Community 2011–2015
Arkansas Drew 05043490400 Low-Income Community 2011–2015
Arkansas Faulkner 05045030403 Low-Income Community 2011–2015
Arkansas Faulkner 05045030702 Low-Income Community 2011–2015
Arkansas Faulkner 05045030900 Low-Income Community 2011–2015
Arkansas Franklin 05047950200 Low-Income Community 2011–2015
Arkansas Garland 05051010700 Low-Income Community 2011–2015
Arkansas Garland 05051010800 Low-Income Community 2011–2015
Arkansas Garland 05051011500 Low-Income Community 2011–2015
Arkansas Grant 05053470300 Low-Income Community 2011–2015
Arkansas Greene 05055480500 Low-Income Community 2011–2015
Arkansas Greene 05055480700 Low-Income Community 2011–2015
Arkansas Hempstead 05057480300 Low-Income Community 2011–2015
Arkansas Hot Spring 05059020200 Low-Income Community 2011–2015
Arkansas Howard 05061950300 Low-Income Community 2011–2015
Arkansas Independence 05063490200 Low-Income Community 2011–2015
Arkansas Independence 05063490600 Low-Income Community 2011–2015
Arkansas Jackson 05067480400 Low-Income Community 2011–2015
Arkansas Jefferson 05069000502 Low-Income Community 2011–2015
Arkansas Jefferson 05069001000 Low-Income Community 2011–2015
Arkansas Jefferson 05069002400 Non-LIC Contiguous 2011–2015
Arkansas Jefferson 05069002500 Low-Income Community 2011–2015
Arkansas Johnson 05071952000 Low-Income Community 2011–2015
Arkansas Lafayette 05073470100 Low-Income Community 2011–2015
Arkansas Lawrence 05075470100 Low-Income Community 2011–2015
Arkansas Little River 05081030102 Low-Income Community 2011–2015
Arkansas Logan 05083950500 Low-Income Community 2011–2015
Arkansas Marion 05089960202 Low-Income Community 2011–2015
Arkansas Miller 05091020500 Low-Income Community 2011–2015
Arkansas Mississippi 05093010700 Non-LIC Contiguous 2011–2015
Arkansas Mississippi 05093010800 Low-Income Community 2011–2015
Arkansas Mississippi 05093011100 Low-Income Community 2011–2015
Arkansas Nevada 05099090200 Low-Income Community 2011–2015
Arkansas Ouachita 05103950200 Low-Income Community 2011–2015
Arkansas Ouachita 05103950600 Low-Income Community 2011–2015
Arkansas Phillips 05107480400 Low-Income Community 2011–2015
Arkansas Phillips 05107480600 Low-Income Community 2011–2015
Arkansas Polk 05113950400 Low-Income Community 2011–2015
Arkansas Pope 05115951300 Low-Income Community 2011–2015
Arkansas Pope 05115951600 Low-Income Community 2011–2015
Arkansas Pulaski 05119000200 Low-Income Community 2011–2015
Arkansas Pulaski 05119001800 Low-Income Community 2011–2015
Arkansas Pulaski 05119002500 Low-Income Community 2011–2015
Arkansas Pulaski 05119002800 Low-Income Community 2011–2015
Arkansas Pulaski 05119003001 Low-Income Community 2011–2015
Arkansas Pulaski 05119003605 Low-Income Community 2011–2015
Arkansas Pulaski 05119004600 Low-Income Community 2011–2015
Arkansas Pulaski 05119004700 Low-Income Community 2011–2015
Arkansas St. Francis 05123960400 Low-Income Community 2011–2015
Arkansas St. Francis 05123960600 Low-Income Community 2011–2015
Arkansas Sebastian 05131000200 Low-Income Community 2011–2015
Arkansas Sebastian 05131000300 Low-Income Community 2011–2015
Arkansas Sebastian 05131000800 Low-Income Community 2011–2015
Arkansas Sevier 05133080300 Low-Income Community 2011–2015
Arkansas Union 05139950900 Low-Income Community 2011–2015
Arkansas Union 05139951000 Low-Income Community 2011–2015
Arkansas Van Buren 05141460200 Low-Income Community 2011–2015
Arkansas Washington 05143010200 Low-Income Community 2011–2015
Arkansas Washington 05143010301 Low-Income Community 2011–2015
Arkansas Washington 05143010302 Low-Income Community 2011–2015
Arkansas Washington 05143010600 Low-Income Community 2011–2015
Arkansas Washington 05143011101 Low-Income Community 2011–2015
Arkansas Washington 05143011200 Low-Income Community 2011–2015
Arkansas White 05145070800 Low-Income Community 2011–2015
California Alameda 06001401000 Low-Income Community 2011–2015
California Alameda 06001401400 Low-Income Community 2011–2015
California Alameda 06001401500 Low-Income Community 2011–2015
California Alameda 06001401600 Low-Income Community 2011–2015
California Alameda 06001401700 Low-Income Community 2011–2015
California Alameda 06001402200 Low-Income Community 2011–2015
California Alameda 06001402400 Low-Income Community 2011–2015
California Alameda 06001402500 Low-Income Community 2011–2015
California Alameda 06001402600 Low-Income Community 2011–2015
California Alameda 06001402700 Low-Income Community 2011–2015
California Alameda 06001402800 Low-Income Community 2011–2015
California Alameda 06001403300 Low-Income Community 2011–2015
California Alameda 06001405901 Low-Income Community 2011–2015
California Alameda 06001405902 Low-Income Community 2011–2015
California Alameda 06001406000 Low-Income Community 2011–2015
California Alameda 06001406100 Low-Income Community 2011–2015
California Alameda 06001406201 Low-Income Community 2011–2015
California Alameda 06001406202 Low-Income Community 2011–2015
California Alameda 06001407200 Low-Income Community 2011–2015
California Alameda 06001407300 Low-Income Community 2011–2015
California Alameda 06001408400 Low-Income Community 2011–2015
California Alameda 06001408500 Low-Income Community 2011–2015
California Alameda 06001408600 Low-Income Community 2011–2015
California Alameda 06001408700 Low-Income Community 2011–2015
California Alameda 06001408800 Low-Income Community 2011–2015
California Alameda 06001408900 Low-Income Community 2011–2015
California Alameda 06001409000 Low-Income Community 2011–2015
California Alameda 06001409500 Low-Income Community 2011–2015
California Alameda 06001409700 Low-Income Community 2011–2015
California Alameda 06001410500 Low-Income Community 2011–2015
California Alameda 06001422900 Low-Income Community 2011–2015
California Alameda 06001423200 Low-Income Community 2011–2015
California Alameda 06001423500 Low-Income Community 2011–2015
California Alameda 06001423901 Non-LIC Contiguous 2011–2015
California Alameda 06001424001 Low-Income Community 2011–2015
California Alameda 06001433102 Low-Income Community 2011–2015
California Alameda 06001433700 Low-Income Community 2011–2015
California Alameda 06001433800 Low-Income Community 2011–2015
California Alameda 06001434000 Low-Income Community 2011–2015
California Alameda 06001435400 Low-Income Community 2011–2015
California Alameda 06001435602 Low-Income Community 2011–2015
California Alameda 06001437500 Low-Income Community 2011–2015
California Alameda 06001437600 Low-Income Community 2011–2015
California Alameda 06001437701 Low-Income Community 2011–2015
California Alameda 06001438201 Low-Income Community 2011–2015
California Alameda 06001441923 Low-Income Community 2011–2015
California Alameda 06001451404 Low-Income Community 2011–2015
California Alpine 06003010000 Non-LIC Contiguous 2011–2015
California Amador 06005000102 Low-Income Community 2012–2016
California Butte 06007000502 Low-Income Community 2011–2015
California Butte 06007000604 Low-Income Community 2011–2015
California Butte 06007001000 Low-Income Community 2011–2015
California Butte 06007001100 Low-Income Community 2011–2015
California Butte 06007001200 Low-Income Community 2011–2015
California Butte 06007001300 Low-Income Community 2011–2015
California Butte 06007002800 Low-Income Community 2011–2015
California Butte 06007003001 Low-Income Community 2011–2015
California Butte 06007003002 Low-Income Community 2011–2015
California Calaveras 06009000400 Low-Income Community 2011–2015
California Colusa 06011000300 Low-Income Community 2011–2015
California Colusa 06011000500 Low-Income Community 2011–2015
California Contra Costa 06013306002 Low-Income Community 2011–2015
California Contra Costa 06013307201 Low-Income Community 2011–2015
California Contra Costa 06013307202 Low-Income Community 2011–2015
California Contra Costa 06013307205 Low-Income Community 2011–2015
California Contra Costa 06013312000 Low-Income Community 2011–2015
California Contra Costa 06013313101 Low-Income Community 2011–2015
California Contra Costa 06013313206 Low-Income Community 2011–2015
California Contra Costa 06013314103 Low-Income Community 2011–2015
California Contra Costa 06013314104 Low-Income Community 2011–2015
California Contra Costa 06013328000 Low-Income Community 2011–2015
California Contra Costa 06013336101 Low-Income Community 2011–2015
California Contra Costa 06013336202 Low-Income Community 2011–2015
California Contra Costa 06013337200 Low-Income Community 2011–2015
California Contra Costa 06013365002 Low-Income Community 2011–2015
California Contra Costa 06013369001 Low-Income Community 2011–2015
California Contra Costa 06013376000 Low-Income Community 2011–2015
California Contra Costa 06013386000 Low-Income Community 2011–2015
California Del Norte 06015000101 Low-Income Community 2011–2015
California Del Norte 06015000102 Low-Income Community 2011–2015
California El Dorado 06017030302 Low-Income Community 2011–2015
California El Dorado 06017031600 Low-Income Community 2011–2015
California El Dorado 06017031900 Low-Income Community 2011–2015
California Fresno 06019000100 Low-Income Community 2011–2015
California Fresno 06019000200 Low-Income Community 2011–2015
California Fresno 06019000300 Low-Income Community 2011–2015
California Fresno 06019000400 Low-Income Community 2011–2015
California Fresno 06019000501 Low-Income Community 2011–2015
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California Fresno 06019000901 Low-Income Community 2011–2015
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California Fresno 06019001000 Low-Income Community 2011–2015
California Fresno 06019001100 Low-Income Community 2011–2015
California Fresno 06019001201 Low-Income Community 2011–2015
California Fresno 06019001202 Low-Income Community 2011–2015
California Fresno 06019001301 Low-Income Community 2011–2015
California Fresno 06019001303 Low-Income Community 2011–2015
California Fresno 06019001407 Low-Income Community 2011–2015
California Fresno 06019001410 Low-Income Community 2011–2015
California Fresno 06019001411 Low-Income Community 2011–2015
California Fresno 06019001500 Low-Income Community 2011–2015
California Fresno 06019001700 Low-Income Community 2011–2015
California Fresno 06019001800 Low-Income Community 2011–2015
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California Fresno 06019002000 Low-Income Community 2011–2015
California Fresno 06019002300 Low-Income Community 2011–2015
California Fresno 06019002400 Low-Income Community 2011–2015
California Fresno 06019002501 Low-Income Community 2011–2015
California Fresno 06019002602 Low-Income Community 2011–2015
California Fresno 06019002702 Low-Income Community 2011–2015
California Fresno 06019002800 Low-Income Community 2011–2015
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California Fresno 06019003500 Low-Income Community 2011–2015
California Fresno 06019004505 Low-Income Community 2011–2015
California Fresno 06019004901 Low-Income Community 2011–2015
California Fresno 06019005000 Low-Income Community 2011–2015
California Fresno 06019005100 Low-Income Community 2011–2015
California Fresno 06019005403 Low-Income Community 2011–2015
California Fresno 06019005408 Low-Income Community 2011–2015
California Fresno 06019006201 Low-Income Community 2011–2015
California Fresno 06019006202 Low-Income Community 2011–2015
California Fresno 06019006501 Low-Income Community 2011–2015
California Fresno 06019006602 Low-Income Community 2011–2015
California Fresno 06019007802 Low-Income Community 2011–2015
California Fresno 06019008200 Low-Income Community 2011–2015
California Fresno 06019008302 Low-Income Community 2011–2015
California Fresno 06019008501 Low-Income Community 2011–2015
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California Glenn 06021010200 Low-Income Community 2011–2015
California Humboldt 06023000100 Low-Income Community 2011–2015
California Humboldt 06023000300 Low-Income Community 2011–2015
California Humboldt 06023000500 Low-Income Community 2011–2015
California Humboldt 06023001300 Low-Income Community 2011–2015
California Humboldt 06023010102 Low-Income Community 2011–2015
California Humboldt 06023010501 Low-Income Community 2011–2015
California Humboldt 06023940000 Low-Income Community 2011–2015
California Imperial 06025010400 Low-Income Community 2011–2015
California Imperial 06025010900 Low-Income Community 2011–2015
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California Imperial 06025011400 Low-Income Community 2011–2015
California Imperial 06025011900 Low-Income Community 2011–2015
California Imperial 06025012100 Low-Income Community 2011–2015
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California Inyo 06027000400 Low-Income Community 2011–2015
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California Kern 06029000300 Low-Income Community 2011–2015
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California Kern 06029001202 Low-Income Community 2011–2015
California Kern 06029001400 Low-Income Community 2011–2015
California Kern 06029001600 Low-Income Community 2011–2015
California Kern 06029001902 Low-Income Community 2011–2015
California Kern 06029002000 Low-Income Community 2011–2015
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California Kern 06029002200 Low-Income Community 2011–2015
California Kern 06029002301 Low-Income Community 2011–2015
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Michigan Wayne 26163571600 Low-Income Community 2011–2015
Michigan Wayne 26163572100 Low-Income Community 2011–2015
Michigan Wayne 26163572600 Low-Income Community 2011–2015
Michigan Wayne 26163573400 Low-Income Community 2011–2015
Michigan Wayne 26163573500 Low-Income Community 2011–2015
Michigan Wayne 26163574100 Low-Income Community 2011–2015
Michigan Wayne 26163577000 Low-Income Community 2011–2015
Michigan Wayne 26163577500 Low-Income Community 2011–2015
Michigan Wayne 26163579100 Low-Income Community 2011–2015
Michigan Wayne 26163583000 Low-Income Community 2011–2015
Michigan Wayne 26163583200 Low-Income Community 2011–2015
Michigan Wayne 26163584500 Low-Income Community 2011–2015
Michigan Wayne 26163585900 Low-Income Community 2011–2015
Michigan Wayne 26163586200 Low-Income Community 2011–2015
Michigan Wayne 26163588100 Low-Income Community 2011–2015
Michigan Wayne 26163985100 Low-Income Community 2011–2015
Michigan Wayne 26163985300 Low-Income Community 2011–2015
Michigan Wayne 26163985900 Low-Income Community 2011–2015
Michigan Wexford 26165380700 Low-Income Community 2011–2015
Minnesota Aitkin 27001770300 Low-Income Community 2011–2015
Minnesota Aitkin 27001770400 Low-Income Community 2011–2015
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Minnesota Anoka 27003050606 Low-Income Community 2011–2015
Minnesota Anoka 27003051501 Low-Income Community 2011–2015
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Minnesota Dakota 27037060105 Low-Income Community 2011–2015
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Minnesota Hennepin 27053009500 Low-Income Community 2011–2015
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Minnesota Hennepin 27053020804 Low-Income Community 2011–2015
Minnesota Hennepin 27053021300 Low-Income Community 2011–2015
Minnesota Hennepin 27053023400 Low-Income Community 2011–2015
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Minnesota Hennepin 27053026810 Low-Income Community 2011–2015
Minnesota Hennepin 27053100400 Low-Income Community 2011–2015
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Minnesota Hennepin 27053103400 Low-Income Community 2011–2015
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Minnesota Hennepin 27053104100 Low-Income Community 2011–2015
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Minnesota Hennepin 27053106000 Low-Income Community 2011–2015
Minnesota Hennepin 27053106200 Low-Income Community 2011–2015
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Minnesota Hennepin 27053125900 Low-Income Community 2011–2015
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Minnesota Ramsey 27123033500 Low-Income Community 2011–2015
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Mississippi Harrison 28047003800 Low-Income Community 2012–2016
Mississippi Harrison 28047003900 Low-Income Community 2011–2015
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Mississippi Oktibbeha 28105950500 Low-Income Community 2011–2015
Mississippi Oktibbeha 28105950602 Low-Income Community 2011–2015
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Mississippi Rankin 28121020701 Low-Income Community 2011–2015
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Mississippi Warren 28149950500 Low-Income Community 2011–2015
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Mississippi Washington 28151000600 Low-Income Community 2011–2015
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Missouri Butler 29023950800 Low-Income Community 2011–2015
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Missouri Jackson 29095011000 Low-Income Community 2011–2015
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Missouri Jackson 29095012501 Low-Income Community 2011–2015
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Missouri Jackson 29095015400 Low-Income Community 2011–2015
Missouri Jackson 29095015500 Low-Income Community 2011–2015
Missouri Jackson 29095015600 Low-Income Community 2011–2015
Missouri Jackson 29095015900 Low-Income Community 2011–2015
Missouri Jackson 29095016000 Low-Income Community 2011–2015
Missouri Jackson 29095016100 Low-Income Community 2011–2015
Missouri Jackson 29095016200 Low-Income Community 2011–2015
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Missouri Laclede 29105960500 Low-Income Community 2011–2015
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Missouri Montgomery 29139970200 Low-Income Community 2011–2015
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Missouri New Madrid 29143960300 Low-Income Community 2011–2015
Missouri New Madrid 29143960400 Low-Income Community 2011–2015
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Missouri Warren 29219820102 Low-Income Community 2011–2015
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Nebraska Buffalo 31019969600 Low-Income Community 2011–2015
Nebraska Colfax 31037964800 Low-Income Community 2011–2015
Nebraska Dakota 31043010100 Low-Income Community 2011–2015
Nebraska Dawson 31047968300 Low-Income Community 2011–2015
Nebraska Dawson 31047968400 Low-Income Community 2011–2015
Nebraska Dodge 31053963800 Low-Income Community 2011–2015
Nebraska Dodge 31053964400 Low-Income Community 2011–2015
Nebraska Douglas 31055000500 Low-Income Community 2011–2015
Nebraska Douglas 31055000700 Low-Income Community 2011–2015
Nebraska Douglas 31055000800 Low-Income Community 2011–2015
Nebraska Douglas 31055001100 Low-Income Community 2011–2015
Nebraska Douglas 31055001600 Low-Income Community 2011–2015
Nebraska Douglas 31055001800 Non-LIC Contiguous 2011–2015
Nebraska Douglas 31055001900 Low-Income Community 2011–2015
Nebraska Douglas 31055003900 Low-Income Community 2011–2015
Nebraska Douglas 31055004000 Low-Income Community 2011–2015
Nebraska Douglas 31055004300 Low-Income Community 2011–2015
Nebraska Douglas 31055004400 Low-Income Community 2012–2016
Nebraska Douglas 31055005200 Low-Income Community 2011–2015
Nebraska Douglas 31055005902 Low-Income Community 2011–2015
Nebraska Douglas 31055007001 Low-Income Community 2011–2015
Nebraska Douglas 31055007459 Low-Income Community 2011–2015
Nebraska Garfield 31071973200 Low-Income Community 2011–2015
Nebraska Hall 31079000400 Low-Income Community 2011–2015
Nebraska Hall 31079000900 Low-Income Community 2011–2015
Nebraska Lancaster 31109000500 Low-Income Community 2011–2015
Nebraska Lancaster 31109000700 Low-Income Community 2011–2015
Nebraska Lancaster 31109001800 Low-Income Community 2011–2015
Nebraska Lancaster 31109001900 Low-Income Community 2011–2015
Nebraska Lancaster 31109002001 Low-Income Community 2011–2015
Nebraska Lancaster 31109002002 Low-Income Community 2011–2015
Nebraska Lancaster 31109002100 Low-Income Community 2011–2015
Nebraska Lancaster 31109003003 Low-Income Community 2011–2015
Nebraska Lincoln 31111960200 Low-Income Community 2011–2015
Nebraska Madison 31119960700 Low-Income Community 2011–2015
Nebraska Madison 31119961100 Low-Income Community 2012–2016
Nebraska Merrick 31121966800 Low-Income Community 2011–2015
Nebraska Red Willow 31145963300 Low-Income Community 2011–2015
Nebraska Scotts Bluff 31157953700 Low-Income Community 2011–2015
Nebraska Thurston 31173940200 Low-Income Community 2011–2015
Nebraska Valley 31175971400 Low-Income Community 2011–2015
Nebraska York 31185969700 Low-Income Community 2011–2015
Nevada Churchill 32001950500 Low-Income Community 2011–2015
Nevada Clark 32003000103 Low-Income Community 2011–2015
Nevada Clark 32003000105 Low-Income Community 2011–2015
Nevada Clark 32003000106 Low-Income Community 2011–2015
Nevada Clark 32003000201 Low-Income Community 2011–2015
Nevada Clark 32003000203 Low-Income Community 2011–2015
Nevada Clark 32003000301 Low-Income Community 2011–2015
Nevada Clark 32003000401 Low-Income Community 2011–2015
Nevada Clark 32003000402 Low-Income Community 2011–2015
Nevada Clark 32003000403 Low-Income Community 2011–2015
Nevada Clark 32003000510 Low-Income Community 2011–2015
Nevada Clark 32003000520 Low-Income Community 2011–2015
Nevada Clark 32003000521 Low-Income Community 2011–2015
Nevada Clark 32003000522 Low-Income Community 2011–2015
Nevada Clark 32003000523 Low-Income Community 2011–2015
Nevada Clark 32003000600 Low-Income Community 2011–2015
Nevada Clark 32003000700 Low-Income Community 2011–2015
Nevada Clark 32003000800 Low-Income Community 2011–2015
Nevada Clark 32003001100 Low-Income Community 2011–2015
Nevada Clark 32003001300 Low-Income Community 2011–2015
Nevada Clark 32003001501 Low-Income Community 2011–2015
Nevada Clark 32003001607 Low-Income Community 2011–2015
Nevada Clark 32003001801 Low-Income Community 2011–2015
Nevada Clark 32003001901 Low-Income Community 2011–2015
Nevada Clark 32003002201 Low-Income Community 2011–2015
Nevada Clark 32003002403 Low-Income Community 2011–2015
Nevada Clark 32003002404 Low-Income Community 2011–2015
Nevada Clark 32003002405 Low-Income Community 2011–2015
Nevada Clark 32003002506 Low-Income Community 2011–2015
Nevada Clark 32003002603 Low-Income Community 2011–2015
Nevada Clark 32003002847 Low-Income Community 2011–2015
Nevada Clark 32003002905 Low-Income Community 2011–2015
Nevada Clark 32003002962 Low-Income Community 2011–2015
Nevada Clark 32003003006 Low-Income Community 2011–2015
Nevada Clark 32003003616 Low-Income Community 2011–2015
Nevada Clark 32003003700 Low-Income Community 2011–2015
Nevada Clark 32003003800 Low-Income Community 2011–2015
Nevada Clark 32003004000 Low-Income Community 2011–2015
Nevada Clark 32003004302 Low-Income Community 2011–2015
Nevada Clark 32003005005 Low-Income Community 2011–2015
Nevada Clark 32003005200 Low-Income Community 2011–2015
Nevada Clark 32003005421 Low-Income Community 2011–2015
Nevada Clark 32003005422 Low-Income Community 2011–2015
Nevada Clark 32003005438 Low-Income Community 2011–2015
Nevada Clark 32003006800 Low-Income Community 2011–2015
Nevada Clark 32003007800 Low-Income Community 2011–2015
Nevada Elko 32007951500 Low-Income Community 2011–2015
Nevada Lyon 32019960103 Low-Income Community 2011–2015
Nevada Lyon 32019960201 Low-Income Community 2011–2015
Nevada Nye 32023960401 Low-Income Community 2011–2015
Nevada Washoe 32031000101 Low-Income Community 2011–2015
Nevada Washoe 32031000102 Low-Income Community 2011–2015
Nevada Washoe 32031000201 Low-Income Community 2011–2015
Nevada Washoe 32031000202 Low-Income Community 2011–2015
Nevada Washoe 32031000900 Low-Income Community 2011–2015
Nevada Washoe 32031001009 Low-Income Community 2011–2015
Nevada Washoe 32031001502 Low-Income Community 2011–2015
Nevada Washoe 32031003101 Low-Income Community 2011–2015
Nevada Washoe 32031940200 Low-Income Community 2011–2015
Nevada Carson City 32510000600 Low-Income Community 2011–2015
Nevada Storey 32029970200 Non-LIC Contiguous 2012–2016
New Hampshire Belknap 33001966000 Low-Income Community 2011–2015
New Hampshire Carroll 33003955300 Low-Income Community 2011–2015
New Hampshire Carroll 33003955400 Low-Income Community 2011–2015
New Hampshire Cheshire 33005971401 Low-Income Community 2011–2015
New Hampshire Coos 33007950200 Low-Income Community 2011–2015
New Hampshire Coos 33007950300 Low-Income Community 2011–2015
New Hampshire Coos 33007950400 Low-Income Community 2011–2015
New Hampshire Coos 33007950500 Low-Income Community 2011–2015
New Hampshire Coos 33007950600 Low-Income Community 2011–2015
New Hampshire Grafton 33009960100 Low-Income Community 2011–2015
New Hampshire Grafton 33009960400 Low-Income Community 2011–2015
New Hampshire Grafton 33009961000 Low-Income Community 2011–2015
New Hampshire Hillsborough 33011010700 Low-Income Community 2011–2015
New Hampshire Hillsborough 33011010800 Low-Income Community 2011–2015
New Hampshire Hillsborough 33011200400 Low-Income Community 2011–2015
New Hampshire Merrimack 33013043001 Low-Income Community 2011–2015
New Hampshire Merrimack 33013043002 Low-Income Community 2011–2015
New Hampshire Rockingham 33015003500 Low-Income Community 2011–2015
New Hampshire Rockingham 33015055002 Low-Income Community 2011–2015
New Hampshire Rockingham 33015063001 Low-Income Community 2011–2015
New Hampshire Strafford 33017080203 Low-Income Community 2011–2015
New Hampshire Strafford 33017081400 Low-Income Community 2011–2015
New Hampshire Strafford 33017083001 Low-Income Community 2011–2015
New Hampshire Strafford 33017084300 Low-Income Community 2011–2015
New Hampshire Strafford 33017084400 Low-Income Community 2011–2015
New Hampshire Sullivan 33019975400 Low-Income Community 2011–2015
New Hampshire Sullivan 33019975800 Low-Income Community 2011–2015
New Jersey Atlantic 34001000400 Low-Income Community 2011–2015
New Jersey Atlantic 34001001900 Low-Income Community 2011–2015
New Jersey Atlantic 34001002300 Low-Income Community 2011–2015
New Jersey Atlantic 34001002400 Low-Income Community 2011–2015
New Jersey Atlantic