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Internal Revenue Bulletin: 2026-27
June 29, 2026
These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.
This notice publishes information that taxpayers may use to determine whether they meet certain requirements under the Statistical Area Category or the Coal Closure Category as described in sections 3.03 and 3.04 of Notice 2023-29 for purposes of qualifying for energy community bonus credit amounts or rates under §§ 45, 45Y, 48, and 48E of the Internal Revenue Code. This information is provided in Appendices 1, 2, and 3 of this notice. Appendix 1 of this notice addresses the Statistical Area Category, and Appendices 2 and 3 of this notice address the Coal Closure Category. This notice does not provide information addressing the Brownfield Category as described in section 3.02 of Notice 2023-29. None of the appendices provided for purposes of energy community bonus credit amounts or rates are applicable for purposes of qualifying for the advanced energy project credit determined under § 48C.
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.
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.
This notice publishes information that taxpayers may use to determine whether they meet certain requirements under the Statistical Area Category or the Coal Closure Category as described in sections 3.03 and 3.04 of Notice 2023-291 for purposes of qualifying for energy community bonus credit amounts or rates under §§ 45, 45Y, 48, and 48E of the Internal Revenue Code (Code).2 This information is provided in Appendices 1, 2, and 3 of this notice. Appendix 1 of this notice addresses the Statistical Area Category, and Appendices 2 and 3 of this notice address the Coal Closure Category. This notice does not provide information addressing the Brownfield Category as described in section 3.02 of Notice 2023-29. None of the appendices provided for purposes of energy community bonus credit amounts or rates are applicable for purposes of qualifying for the advanced energy project credit determined under § 48C.
Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA), amended §§ 45 and 48 to provide increased credit amounts or rates if certain requirements pertaining to energy communities are satisfied with respect to a qualified facility or energy property placed in service after December 31, 2022. The IRA also enacted new §§ 45Y and 48E, which allow increased credit amounts or rates for certain qualified facilities and for § 48E, energy storage technologies, that satisfy similar requirements and are placed in service after December 31, 2024.
Sections 45(b)(11), 48(a)(14), 45Y(g)(7), and 48E(a)(3)(A) provide the requirements that taxpayers must satisfy to qualify EC Projects (as defined in section 2 of Notice 2023-29) for increased energy community bonus credit amounts or rates. Section 2 of Notice 2023-29 provides that the term “EC Project” refers to: (1) a qualified facility eligible for a credit determined under § 45 (§ 45 credit) or determined under § 45Y (§ 45Y credit) that is located in an energy community; (2) an energy project eligible for a credit determined under § 48 (§ 48 credit), which may include qualified property for which a taxpayer has made a valid irrevocable election under § 48(a)(5) to treat such qualified property as energy property under § 48, that is placed in service within an energy community; or (3) a qualified investment with respect to a qualified facility or an energy storage technology eligible for a credit determined under § 48E (§ 48E credit) that is placed in service within an energy community.
Section 45(b)(11)(A) provides that in the case of a qualified facility located in an energy community, the § 45 credit (determined after the application of § 45(b)(1) through (10)), without the application of § 45(b)(9) (domestic content bonus credit amount) is increased by 10 percent. Section 45Y(g)(7) provides a similar rule with respect to a qualified facility that is eligible for a § 45Y credit.
Section 48(a)(14) provides that in the case of an energy project placed in service within an energy community, the energy percentage used to determine the rate of the § 48 credit is increased by 2 percentage points. Section 48E(a)(3)(A) provides a similar rule for qualified investments with respect to a qualified facility or energy storage technology eligible for a § 48E credit that is placed in service within an energy community. In the case of a taxpayer also satisfying the prevailing wage and apprenticeship requirements (described in §§ 48(a)(10) and (11) and 48E(d)(3) and (4)) or meeting one of the other project requirements (described in §§ 48(a)(9)(B) and 48E(a)(2)(A)(ii) and (2)(B)(ii)), the rate of the § 48 credit or § 48E credit, as applicable, is increased by 10 percentage points.
Section 45(b)(11)(B) identifies three location-based categories of energy communities for purposes of §§ 45, 45Y, 48, and 48E, described in Notice 2023-29 as the Brownfield Category, the Statistical Area Category, and the Coal Closure Category. Notice 2023-29 contains three appendices (A, B, and C) that set forth certain metropolitan statistical areas (MSAs) or non-metropolitan statistical areas (non-MSAs) relevant to the Statistical Area Category and certain census tracts within the Coal Closure Category. Notice 2023-473 contains three appendices (1, 2, and 3) that update the information provided in the appendices to Notice 2023-29. Notice 2024-30 contains two appendices (1 and 2) that update the information provided in Appendix B to Notice 2023-29 and Appendices 1 and 2 to Notice 2023-47. Notice 2024-484 contains two appendices (1 and 2); Appendix 1 updates the information provided in Appendix 2 to Notice 2023-47 and Appendix 2 to Notice 2024-30. Appendix 2 to Notice 2024-48 updates the information provided in Appendix C to Notice 2023-29 and Appendix 3 to Notice 2023-47. Notice 2025-315 contains five appendices (1, 2, 3, 4, and 5); Appendix 1 updates information in Appendix A to Notice 2023-29. Appendix 2 to Notice 2025-31 updates information in Appendix B to Notice 2023-29, Appendix 1 to Notice 2023-47, and Appendix 1 to Notice 2024-30. Appendix 3 to Notice 2025-31 updates information in Appendix 1 to Notice 2024-48. Appendices 4 and 5 to Notice 2025-31 update the information provided in Appendix C to Notice 2023-29, Appendix 3 to Notice 2023-47, and Appendix 2 to Notice 2024-48.
This notice provides new Appendices 1, 2, and 3 to list counties that satisfy both the Fossil Fuel Employment and the unemployment rate criteria for eligibility as an energy community, and list additional census tracts that satisfy the Coal Closure criteria for eligibility as an energy community.
(1) Appendix 1: Appendix 1 to this notice utilizes the two “vintages” of delineations of MSAs and non-MSAs used in determining Statistical Area Category eligibility. These vintages are described in Notice 2025-31. The first, termed “Vintage 1,” reflects groupings of county and county-equivalents into MSAs and non-MSAs generally based on the 2010 Decennial Census. Appendix A to Notice 2023-29 contains these Vintage 1 initial delineations of MSAs and non-MSAs used in determining Statistical Area Category eligibility in Notice 2023-29, Notice 2023-45, Notice 2023-47, Notice 2024-30, and Notice 2024-48. The second, termed “Vintage 2,” reflects groupings of county and county-equivalents into MSAs and non-MSAs generally based on the 2020 Decennial Census. Appendix 1 to Notice 2025-31 lists these Vintage 2 delineations of MSAs and non-MSAs. Both vintages are used in determining eligibility for Statistical Area Category eligibility in Notice 2025-31 and this notice. Appendix 1 to Notice 2025-31 lists each county or county-equivalent as well as its MSA or non-MSA, as applicable, for both Vintage 1 and Vintage 2. Counties may have changed MSA or non-MSA, as applicable, between the two vintages.
Appendix 1 is a list of counties and county-equivalents that qualify as energy communities as part of Vintage 1, Vintage 2, or both, because they meet the Fossil Fuel Employment threshold as of the Census Bureau’s publication of the 2023 County Files of the County Business Patterns (CBP)6 and have an unemployment rate at or above the national average unemployment rate for calendar year 2025 as described in § 45(b)(11)(B)(ii)(II) and section 3.03(3) of Notice 2023-29.7 A county or county-equivalent qualifies as an energy community only if it meets the criteria for both the Fossil Fuel Employment threshold and the unemployment rate under the same “vintage.” Appendix 1 uses the 2025 calendar year county unemployment rates released on May 19, 2026, by the Local Area Unemployment Statistics (LAUS) program of the Bureau of Labor Statistics (BLS)8 to include MSAs and non-MSAs that meet the Fossil Fuel Employment threshold9 and that also have an unemployment rate at or above the national average unemployment rate for calendar year 2025.10 The energy community status for the MSAs and non-MSAs listed in Appendix 1 is applicable as of June 9, 2026, and that status will continue until the Treasury Department and the IRS issue an updated list based on unemployment rates for 2026.
(2) Appendix 2: Appendix 2 lists the newly identified census tracts with either a coal mine closure or a coal-fired electric generating unit retirement (collectively referred to as “coal closures”), and census tracts that directly adjoin the census tracts with coal closures, using the Mine Safety and Health Administration’s (MSHA) Mine Data Retrieval System data and the U.S. Energy Information Administration’s EIA Form 860 and EIA Form 860M data as of May 4, 2026, and historical extracts from the MSHA’s Mine Data Retrieval System that enumerates each status change for a mine. Appendix 2 should be combined with Appendix C to Notice 2023-29, Appendix 3 to Notice 2023-47, Appendix 2 to Notice 2024-48, and Appendix 4 to Notice 2025-31 to provide the full list of coal closure census tracts that are eligible as energy communities for projects placed in service or located in these tracts, as applicable, after the release of Notice 2025-31 on June 22, 2025.
(3) Appendix 3: Appendix 3 lists those census tracts contained in Appendix 2 that newly qualify as coal closure census tracts because of location data corrections issued since the publication of Notice 2025-31 on June 22, 2025. Projects placed in service or located in these tracts, as applicable, after December 31, 2022, that would have been EC Projects but for their location outside an energy community that are located in a census tract listed in Appendix 3 are eligible to claim the energy community bonus for taxable years starting after December 31, 2022.
The principal author of this notice is the Office of Associate Chief Counsel (Energy, Credits, and Excise Tax); however, other personnel from the Treasury Department and the IRS participated in its development. For further information regarding this notice contact (202) 317-6853 (not a toll-free call).
Notice 2026-39 Appendix 1: MSAs and non-MSAs that qualify as energy communities by meeting the Fossil Fuel Employment threshold and the unemployment rate requirement for calendar year 2025; Vintage 1 and Vintage 2 of MSA/non-MSA groupings
| All counties or county-equivalents listed are eligible as energy communities between the release of Notice 2026-39 and the release of the next energy community notice in 2027. A county or county-equivalent can be eligible under either or both vintages of the MSA/non-MSA groupings. | |||||
|---|---|---|---|---|---|
| State FIPS Code | County FIPS Code | State Name | County or County-Equivalent Entity Name | Eligible under Vintage 1 MSA/ non-MSA grouping | Eligible under Vintage 2 MSA/ non-MSA grouping |
| 1 | 23 | Alabama | Choctaw County | YES | YES |
| 1 | 25 | Alabama | Clarke County | YES | YES |
| 1 | 35 | Alabama | Conecuh County | YES | YES |
| 1 | 47 | Alabama | Dallas County | YES | YES |
| 1 | 53 | Alabama | Escambia County | YES | YES |
| 1 | 63 | Alabama | Greene County | YES | NO |
| 1 | 91 | Alabama | Marengo County | YES | YES |
| 1 | 99 | Alabama | Monroe County | YES | YES |
| 1 | 105 | Alabama | Perry County | YES | YES |
| 1 | 119 | Alabama | Sumter County | YES | YES |
| 1 | 129 | Alabama | Washington County | YES | YES |
| 1 | 131 | Alabama | Wilcox County | YES | YES |
| 2 | 13 | Alaska | Aleutians East Borough | YES | YES |
| 2 | 16 | Alaska | Aleutians West Census Area | YES | YES |
| 2 | 50 | Alaska | Bethel Census Area | YES | YES |
| 2 | 60 | Alaska | Bristol Bay Borough | YES | YES |
| 2 | 63 | Alaska | Chugach Census Area | YES | YES |
| 2 | 66 | Alaska | Copper River Census Area | YES | YES |
| 2 | 68 | Alaska | Denali Borough | YES | YES |
| 2 | 70 | Alaska | Dillingham Census Area | YES | YES |
| 2 | 100 | Alaska | Haines Borough | YES | YES |
| 2 | 105 | Alaska | Hoonah-Angoon Census Area | YES | YES |
| 2 | 110 | Alaska | Juneau City and Borough | YES | YES |
| 2 | 122 | Alaska | Kenai Peninsula Borough | YES | YES |
| 2 | 130 | Alaska | Ketchikan Gateway Borough | YES | YES |
| 2 | 150 | Alaska | Kodiak Island Borough | YES | YES |
| 2 | 158 | Alaska | Kusilvak Census Area | YES | YES |
| 2 | 164 | Alaska | Lake and Peninsula Borough | YES | YES |
| 2 | 180 | Alaska | Nome Census Area | YES | YES |
| 2 | 185 | Alaska | North Slope Borough | YES | YES |
| 2 | 188 | Alaska | Northwest Arctic Borough | YES | YES |
| 2 | 195 | Alaska | Petersburg Borough | YES | YES |
| 2 | 198 | Alaska | Prince of Wales-Hyder Census Area | YES | YES |
| 2 | 220 | Alaska | Sitka City and Borough | YES | YES |
| 2 | 230 | Alaska | Skagway Municipality | YES | YES |
| 2 | 240 | Alaska | Southeast Fairbanks Census Area | YES | YES |
| 2 | 275 | Alaska | Wrangell City and Borough | YES | YES |
| 2 | 282 | Alaska | Yakutat City and Borough | YES | YES |
| 2 | 290 | Alaska | Yukon-Koyukuk Census Area | YES | YES |
| 4 | 1 | Arizona | Apache County | YES | YES |
| 4 | 3 | Arizona | Cochise County | YES | YES |
| 4 | 5 | Arizona | Coconino County | YES | YES |
| 4 | 7 | Arizona | Gila County | YES | YES |
| 4 | 9 | Arizona | Graham County | YES | YES |
| 4 | 11 | Arizona | Greenlee County | YES | YES |
| 4 | 12 | Arizona | La Paz County | YES | YES |
| 4 | 15 | Arizona | Mohave County | YES | YES |
| 4 | 17 | Arizona | Navajo County | YES | YES |
| 4 | 19 | Arizona | Pima County | YES | YES |
| 4 | 23 | Arizona | Santa Cruz County | YES | YES |
| 5 | 1 | Arkansas | Arkansas County | YES | YES |
| 5 | 3 | Arkansas | Ashley County | YES | YES |
| 5 | 5 | Arkansas | Baxter County | YES | YES |
| 5 | 9 | Arkansas | Boone County | YES | YES |
| 5 | 11 | Arkansas | Bradley County | YES | YES |
| 5 | 13 | Arkansas | Calhoun County | YES | YES |
| 5 | 15 | Arkansas | Carroll County | YES | YES |
| 5 | 17 | Arkansas | Chicot County | YES | YES |
| 5 | 19 | Arkansas | Clark County | YES | YES |
| 5 | 21 | Arkansas | Clay County | YES | YES |
| 5 | 23 | Arkansas | Cleburne County | YES | YES |
| 5 | 25 | Arkansas | Cleveland County | YES | YES |
| 5 | 27 | Arkansas | Columbia County | YES | YES |
| 5 | 29 | Arkansas | Conway County | YES | YES |
| 5 | 37 | Arkansas | Cross County | YES | YES |
| 5 | 39 | Arkansas | Dallas County | YES | YES |
| 5 | 41 | Arkansas | Desha County | YES | YES |
| 5 | 43 | Arkansas | Drew County | YES | YES |
| 5 | 47 | Arkansas | Franklin County | YES | YES |
| 5 | 49 | Arkansas | Fulton County | YES | YES |
| 5 | 55 | Arkansas | Greene County | YES | YES |
| 5 | 57 | Arkansas | Hempstead County | YES | YES |
| 5 | 59 | Arkansas | Hot Spring County | YES | YES |
| 5 | 61 | Arkansas | Howard County | YES | YES |
| 5 | 63 | Arkansas | Independence County | YES | YES |
| 5 | 65 | Arkansas | Izard County | YES | YES |
| 5 | 67 | Arkansas | Jackson County | YES | YES |
| 5 | 69 | Arkansas | Jefferson County | YES | YES |
| 5 | 71 | Arkansas | Johnson County | YES | YES |
| 5 | 73 | Arkansas | Lafayette County | YES | YES |
| 5 | 75 | Arkansas | Lawrence County | YES | YES |
| 5 | 77 | Arkansas | Lee County | YES | YES |
| 5 | 79 | Arkansas | Lincoln County | YES | YES |
| 5 | 81 | Arkansas | Little River County | YES | YES |
| 5 | 83 | Arkansas | Logan County | YES | YES |
| 5 | 89 | Arkansas | Marion County | YES | YES |
| 5 | 91 | Arkansas | Miller County | YES | YES |
| 5 | 93 | Arkansas | Mississippi County | YES | YES |
| 5 | 95 | Arkansas | Monroe County | YES | YES |
| 5 | 97 | Arkansas | Montgomery County | YES | YES |
| 5 | 99 | Arkansas | Nevada County | YES | YES |
| 5 | 101 | Arkansas | Newton County | YES | YES |
| 5 | 103 | Arkansas | Ouachita County | YES | YES |
| 5 | 107 | Arkansas | Phillips County | YES | YES |
| 5 | 109 | Arkansas | Pike County | YES | YES |
| 5 | 113 | Arkansas | Polk County | YES | YES |
| 5 | 115 | Arkansas | Pope County | YES | YES |
| 5 | 117 | Arkansas | Prairie County | YES | YES |
| 5 | 121 | Arkansas | Randolph County | YES | YES |
| 5 | 123 | Arkansas | St. Francis County | YES | YES |
| 5 | 127 | Arkansas | Scott County | YES | YES |
| 5 | 129 | Arkansas | Searcy County | YES | YES |
| 5 | 133 | Arkansas | Sevier County | YES | YES |
| 5 | 135 | Arkansas | Sharp County | YES | YES |
| 5 | 137 | Arkansas | Stone County | YES | YES |
| 5 | 139 | Arkansas | Union County | YES | YES |
| 5 | 141 | Arkansas | Van Buren County | YES | YES |
| 5 | 145 | Arkansas | White County | YES | YES |
| 5 | 147 | Arkansas | Woodruff County | YES | YES |
| 5 | 149 | Arkansas | Yell County | YES | YES |
| 6 | 1 | California | Alameda County | YES | YES |
| 6 | 3 | California | Alpine County | YES | YES |
| 6 | 5 | California | Amador County | YES | YES |
| 6 | 9 | California | Calaveras County | YES | YES |
| 6 | 11 | California | Colusa County | YES | YES |
| 6 | 13 | California | Contra Costa County | YES | YES |
| 6 | 21 | California | Glenn County | YES | YES |
| 6 | 27 | California | Inyo County | YES | YES |
| 6 | 29 | California | Kern County | YES | YES |
| 6 | 35 | California | Lassen County | YES | YES |
| 6 | 37 | California | Los Angeles County | YES | YES |
| 6 | 41 | California | Marin County | YES | YES |
| 6 | 43 | California | Mariposa County | YES | YES |
| 6 | 49 | California | Modoc County | YES | YES |
| 6 | 51 | California | Mono County | YES | YES |
| 6 | 55 | California | Napa County | YES | YES |
| 6 | 57 | California | Nevada County | YES | YES |
| 6 | 59 | California | Orange County | YES | YES |
| 6 | 63 | California | Plumas County | YES | YES |
| 6 | 65 | California | Riverside County | YES | YES |
| 6 | 71 | California | San Bernardino County | YES | YES |
| 6 | 73 | California | San Diego County | YES | YES |
| 6 | 75 | California | San Francisco County | YES | YES |
| 6 | 79 | California | San Luis Obispo County | YES | YES |
| 6 | 81 | California | San Mateo County | YES | YES |
| 6 | 83 | California | Santa Barbara County | YES | YES |
| 6 | 91 | California | Sierra County | YES | YES |
| 6 | 93 | California | Siskiyou County | YES | YES |
| 6 | 95 | California | Solano County | YES | YES |
| 6 | 101 | California | Sutter County | YES | YES |
| 6 | 103 | California | Tehama County | YES | YES |
| 6 | 105 | California | Trinity County | YES | YES |
| 6 | 107 | California | Tulare County | YES | YES |
| 6 | 109 | California | Tuolumne County | YES | YES |
| 6 | 111 | California | Ventura County | YES | YES |
| 6 | 115 | California | Yuba County | YES | YES |
| 8 | 123 | Colorado | Weld County | YES | YES |
| 9 | 9 | Connecticut | New Haven County | YES | NO |
| 9 | 15 | Connecticut | Windham County | YES | NO |
| 10 | 1 | Delaware | Kent County | YES | YES |
| 10 | 3 | Delaware | New Castle County | YES | YES |
| 12 | 1 | Florida | Alachua County | YES | YES |
| 12 | 41 | Florida | Gilchrist County | YES | YES |
| 12 | 75 | Florida | Levy County | NO | YES |
| 16 | 3 | Idaho | Adams County | YES | YES |
| 16 | 9 | Idaho | Benewah County | YES | YES |
| 16 | 17 | Idaho | Bonner County | YES | YES |
| 16 | 21 | Idaho | Boundary County | YES | YES |
| 16 | 35 | Idaho | Clearwater County | YES | YES |
| 16 | 39 | Idaho | Elmore County | YES | YES |
| 16 | 49 | Idaho | Idaho County | YES | YES |
| 16 | 55 | Idaho | Kootenai County | YES | YES |
| 16 | 57 | Idaho | Latah County | YES | YES |
| 16 | 61 | Idaho | Lewis County | YES | YES |
| 16 | 75 | Idaho | Payette County | YES | YES |
| 16 | 79 | Idaho | Shoshone County | YES | YES |
| 16 | 85 | Idaho | Valley County | YES | YES |
| 16 | 87 | Idaho | Washington County | YES | YES |
| 17 | 11 | Illinois | Bureau County | YES | YES |
| 17 | 15 | Illinois | Carroll County | YES | YES |
| 17 | 23 | Illinois | Clark County | NO | YES |
| 17 | 25 | Illinois | Clay County | NO | YES |
| 17 | 29 | Illinois | Coles County | NO | YES |
| 17 | 31 | Illinois | Cook County | YES | YES |
| 17 | 33 | Illinois | Crawford County | NO | YES |
| 17 | 35 | Illinois | Cumberland County | NO | YES |
| 17 | 37 | Illinois | DeKalb County | YES | YES |
| 17 | 41 | Illinois | Douglas County | NO | YES |
| 17 | 43 | Illinois | DuPage County | YES | YES |
| 17 | 45 | Illinois | Edgar County | NO | YES |
| 17 | 47 | Illinois | Edwards County | YES | YES |
| 17 | 49 | Illinois | Effingham County | NO | YES |
| 17 | 51 | Illinois | Fayette County | NO | YES |
| 17 | 55 | Illinois | Franklin County | YES | YES |
| 17 | 59 | Illinois | Gallatin County | YES | YES |
| 17 | 63 | Illinois | Grundy County | YES | YES |
| 17 | 65 | Illinois | Hamilton County | YES | YES |
| 17 | 69 | Illinois | Hardin County | YES | YES |
| 17 | 75 | Illinois | Iroquois County | NO | YES |
| 17 | 77 | Illinois | Jackson County | YES | YES |
| 17 | 79 | Illinois | Jasper County | NO | YES |
| 17 | 81 | Illinois | Jefferson County | YES | YES |
| 17 | 85 | Illinois | Jo Daviess County | YES | YES |
| 17 | 87 | Illinois | Johnson County | YES | YES |
| 17 | 89 | Illinois | Kane County | YES | YES |
| 17 | 91 | Illinois | Kankakee County | YES | YES |
| 17 | 93 | Illinois | Kendall County | YES | YES |
| 17 | 97 | Illinois | Lake County | YES | YES |
| 17 | 99 | Illinois | LaSalle County | YES | YES |
| 17 | 101 | Illinois | Lawrence County | NO | YES |
| 17 | 103 | Illinois | Lee County | YES | YES |
| 17 | 111 | Illinois | McHenry County | YES | YES |
| 17 | 115 | Illinois | Macon County | YES | YES |
| 17 | 121 | Illinois | Marion County | NO | YES |
| 17 | 127 | Illinois | Massac County | YES | YES |
| 17 | 129 | Illinois | Menard County | YES | YES |
| 17 | 141 | Illinois | Ogle County | YES | YES |
| 17 | 145 | Illinois | Perry County | YES | YES |
| 17 | 151 | Illinois | Pope County | YES | YES |
| 17 | 153 | Illinois | Pulaski County | YES | YES |
| 17 | 155 | Illinois | Putnam County | YES | YES |
| 17 | 157 | Illinois | Randolph County | YES | YES |
| 17 | 159 | Illinois | Richland County | NO | YES |
| 17 | 165 | Illinois | Saline County | YES | YES |
| 17 | 167 | Illinois | Sangamon County | YES | YES |
| 17 | 177 | Illinois | Stephenson County | YES | YES |
| 17 | 181 | Illinois | Union County | YES | YES |
| 17 | 183 | Illinois | Vermilion County | YES | YES |
| 17 | 185 | Illinois | Wabash County | YES | YES |
| 17 | 189 | Illinois | Washington County | YES | YES |
| 17 | 191 | Illinois | Wayne County | YES | YES |
| 17 | 193 | Illinois | White County | YES | YES |
| 17 | 195 | Illinois | Whiteside County | YES | YES |
| 17 | 197 | Illinois | Will County | YES | YES |
| 17 | 199 | Illinois | Williamson County | YES | YES |
| 18 | 73 | Indiana | Jasper County | YES | YES |
| 18 | 89 | Indiana | Lake County | YES | YES |
| 18 | 111 | Indiana | Newton County | YES | YES |
| 18 | 127 | Indiana | Porter County | YES | YES |
| 21 | 1 | Kentucky | Adair County | YES | YES |
| 21 | 3 | Kentucky | Allen County | YES | YES |
| 21 | 5 | Kentucky | Anderson County | YES | YES |
| 21 | 7 | Kentucky | Ballard County | YES | YES |
| 21 | 9 | Kentucky | Barren County | YES | YES |
| 21 | 11 | Kentucky | Bath County | YES | YES |
| 21 | 13 | Kentucky | Bell County | YES | YES |
| 21 | 19 | Kentucky | Boyd County | YES | YES |
| 21 | 21 | Kentucky | Boyle County | YES | YES |
| 21 | 25 | Kentucky | Breathitt County | YES | YES |
| 21 | 27 | Kentucky | Breckinridge County | YES | YES |
| 21 | 31 | Kentucky | Butler County | YES | YES |
| 21 | 33 | Kentucky | Caldwell County | YES | YES |
| 21 | 35 | Kentucky | Calloway County | YES | YES |
| 21 | 39 | Kentucky | Carlisle County | YES | YES |
| 21 | 41 | Kentucky | Carroll County | YES | YES |
| 21 | 43 | Kentucky | Carter County | YES | YES |
| 21 | 45 | Kentucky | Casey County | YES | YES |
| 21 | 51 | Kentucky | Clay County | YES | YES |
| 21 | 53 | Kentucky | Clinton County | YES | YES |
| 21 | 55 | Kentucky | Crittenden County | YES | YES |
| 21 | 57 | Kentucky | Cumberland County | YES | YES |
| 21 | 59 | Kentucky | Daviess County | YES | NO |
| 21 | 61 | Kentucky | Edmonson County | YES | YES |
| 21 | 63 | Kentucky | Elliott County | YES | YES |
| 21 | 65 | Kentucky | Estill County | YES | YES |
| 21 | 69 | Kentucky | Fleming County | YES | YES |
| 21 | 71 | Kentucky | Floyd County | YES | YES |
| 21 | 73 | Kentucky | Franklin County | YES | YES |
| 21 | 75 | Kentucky | Fulton County | YES | YES |
| 21 | 79 | Kentucky | Garrard County | YES | YES |
| 21 | 83 | Kentucky | Graves County | YES | YES |
| 21 | 85 | Kentucky | Grayson County | YES | YES |
| 21 | 87 | Kentucky | Green County | YES | YES |
| 21 | 89 | Kentucky | Greenup County | YES | YES |
| 21 | 91 | Kentucky | Hancock County | YES | YES |
| 21 | 93 | Kentucky | Hardin County | YES | NO |
| 21 | 95 | Kentucky | Harlan County | YES | YES |
| 21 | 97 | Kentucky | Harrison County | YES | YES |
| 21 | 99 | Kentucky | Hart County | YES | YES |
| 21 | 101 | Kentucky | Henderson County | NO | YES |
| 21 | 105 | Kentucky | Hickman County | YES | YES |
| 21 | 107 | Kentucky | Hopkins County | YES | YES |
| 21 | 109 | Kentucky | Jackson County | YES | YES |
| 21 | 115 | Kentucky | Johnson County | YES | YES |
| 21 | 119 | Kentucky | Knott County | YES | YES |
| 21 | 121 | Kentucky | Knox County | YES | YES |
| 21 | 123 | Kentucky | Larue County | YES | NO |
| 21 | 125 | Kentucky | Laurel County | YES | YES |
| 21 | 127 | Kentucky | Lawrence County | YES | YES |
| 21 | 129 | Kentucky | Lee County | YES | YES |
| 21 | 131 | Kentucky | Leslie County | YES | YES |
| 21 | 133 | Kentucky | Letcher County | YES | YES |
| 21 | 135 | Kentucky | Lewis County | YES | YES |
| 21 | 137 | Kentucky | Lincoln County | YES | YES |
| 21 | 139 | Kentucky | Livingston County | YES | YES |
| 21 | 141 | Kentucky | Logan County | YES | YES |
| 21 | 143 | Kentucky | Lyon County | YES | YES |
| 21 | 145 | Kentucky | McCracken County | YES | YES |
| 21 | 147 | Kentucky | McCreary County | YES | YES |
| 21 | 149 | Kentucky | McLean County | YES | NO |
| 21 | 151 | Kentucky | Madison County | YES | YES |
| 21 | 153 | Kentucky | Magoffin County | YES | YES |
| 21 | 155 | Kentucky | Marion County | YES | YES |
| 21 | 157 | Kentucky | Marshall County | YES | YES |
| 21 | 159 | Kentucky | Martin County | YES | YES |
| 21 | 161 | Kentucky | Mason County | YES | YES |
| 21 | 163 | Kentucky | Meade County | YES | NO |
| 21 | 165 | Kentucky | Menifee County | YES | YES |
| 21 | 167 | Kentucky | Mercer County | YES | YES |
| 21 | 169 | Kentucky | Metcalfe County | YES | YES |
| 21 | 171 | Kentucky | Monroe County | YES | YES |
| 21 | 173 | Kentucky | Montgomery County | YES | YES |
| 21 | 175 | Kentucky | Morgan County | YES | YES |
| 21 | 177 | Kentucky | Muhlenberg County | YES | YES |
| 21 | 179 | Kentucky | Nelson County | YES | NO |
| 21 | 181 | Kentucky | Nicholas County | YES | YES |
| 21 | 183 | Kentucky | Ohio County | YES | YES |
| 21 | 187 | Kentucky | Owen County | YES | YES |
| 21 | 189 | Kentucky | Owsley County | YES | YES |
| 21 | 193 | Kentucky | Perry County | YES | YES |
| 21 | 195 | Kentucky | Pike County | YES | YES |
| 21 | 197 | Kentucky | Powell County | YES | YES |
| 21 | 199 | Kentucky | Pulaski County | YES | YES |
| 21 | 201 | Kentucky | Robertson County | YES | YES |
| 21 | 203 | Kentucky | Rockcastle County | YES | YES |
| 21 | 205 | Kentucky | Rowan County | YES | YES |
| 21 | 207 | Kentucky | Russell County | YES | YES |
| 21 | 213 | Kentucky | Simpson County | YES | YES |
| 21 | 217 | Kentucky | Taylor County | YES | YES |
| 21 | 219 | Kentucky | Todd County | YES | YES |
| 21 | 223 | Kentucky | Trimble County | NO | YES |
| 21 | 225 | Kentucky | Union County | YES | YES |
| 21 | 227 | Kentucky | Warren County | YES | YES |
| 21 | 229 | Kentucky | Washington County | YES | YES |
| 21 | 231 | Kentucky | Wayne County | YES | YES |
| 21 | 233 | Kentucky | Webster County | YES | YES |
| 21 | 235 | Kentucky | Whitley County | YES | YES |
| 21 | 237 | Kentucky | Wolfe County | YES | YES |
| 22 | 3 | Louisiana | Allen Parish | YES | YES |
| 22 | 7 | Louisiana | Assumption Parish | YES | NO |
| 22 | 9 | Louisiana | Avoyelles Parish | YES | YES |
| 22 | 11 | Louisiana | Beauregard Parish | YES | YES |
| 22 | 13 | Louisiana | Bienville Parish | YES | YES |
| 22 | 19 | Louisiana | Calcasieu Parish | YES | YES |
| 22 | 21 | Louisiana | Caldwell Parish | YES | YES |
| 22 | 23 | Louisiana | Cameron Parish | YES | YES |
| 22 | 25 | Louisiana | Catahoula Parish | YES | YES |
| 22 | 27 | Louisiana | Claiborne Parish | YES | YES |
| 22 | 29 | Louisiana | Concordia Parish | YES | YES |
| 22 | 35 | Louisiana | East Carroll Parish | YES | YES |
| 22 | 39 | Louisiana | Evangeline Parish | YES | YES |
| 22 | 41 | Louisiana | Franklin Parish | YES | YES |
| 22 | 45 | Louisiana | Iberia Parish | NO | YES |
| 22 | 49 | Louisiana | Jackson Parish | YES | YES |
| 22 | 51 | Louisiana | Jefferson Parish | NO | YES |
| 22 | 53 | Louisiana | Jefferson Davis Parish | YES | YES |
| 22 | 59 | Louisiana | LaSalle Parish | YES | YES |
| 22 | 61 | Louisiana | Lincoln Parish | YES | YES |
| 22 | 65 | Louisiana | Madison Parish | YES | YES |
| 22 | 67 | Louisiana | Morehouse Parish | YES | YES |
| 22 | 69 | Louisiana | Natchitoches Parish | YES | YES |
| 22 | 71 | Louisiana | Orleans Parish | NO | YES |
| 22 | 73 | Louisiana | Ouachita Parish | YES | YES |
| 22 | 75 | Louisiana | Plaquemines Parish | NO | YES |
| 22 | 81 | Louisiana | Red River Parish | YES | YES |
| 22 | 83 | Louisiana | Richland Parish | YES | YES |
| 22 | 85 | Louisiana | Sabine Parish | YES | YES |
| 22 | 87 | Louisiana | St. Bernard Parish | NO | YES |
| 22 | 89 | Louisiana | St. Charles Parish | NO | YES |
| 22 | 93 | Louisiana | St. James Parish | NO | YES |
| 22 | 95 | Louisiana | St. John the Baptist Parish | NO | YES |
| 22 | 97 | Louisiana | St. Landry Parish | YES | YES |
| 22 | 101 | Louisiana | St. Mary Parish | YES | YES |
| 22 | 105 | Louisiana | Tangipahoa Parish | YES | YES |
| 22 | 107 | Louisiana | Tensas Parish | YES | YES |
| 22 | 111 | Louisiana | Union Parish | YES | YES |
| 22 | 115 | Louisiana | Vernon Parish | YES | YES |
| 22 | 117 | Louisiana | Washington Parish | YES | YES |
| 22 | 119 | Louisiana | Webster Parish | NO | YES |
| 22 | 123 | Louisiana | West Carroll Parish | YES | YES |
| 22 | 127 | Louisiana | Winn Parish | YES | YES |
| 24 | 1 | Maryland | Allegany County | YES | YES |
| 24 | 11 | Maryland | Caroline County | NO | YES |
| 24 | 15 | Maryland | Cecil County | YES | YES |
| 24 | 19 | Maryland | Dorchester County | NO | YES |
| 24 | 23 | Maryland | Garrett County | NO | YES |
| 24 | 29 | Maryland | Kent County | NO | YES |
| 24 | 41 | Maryland | Talbot County | NO | YES |
| 24 | 47 | Maryland | Worcester County | NO | YES |
| 25 | 1 | Massachusetts | Barnstable County | YES | YES |
| 25 | 3 | Massachusetts | Berkshire County | YES | YES |
| 25 | 7 | Massachusetts | Dukes County | YES | YES |
| 25 | 11 | Massachusetts | Franklin County | YES | YES |
| 25 | 13 | Massachusetts | Hampden County | NO | YES |
| 25 | 19 | Massachusetts | Nantucket County | YES | YES |
| 25 | 27 | Massachusetts | Worcester County | YES | YES |
| 26 | 1 | Michigan | Alcona County | YES | YES |
| 26 | 3 | Michigan | Alger County | YES | YES |
| 26 | 5 | Michigan | Allegan County | YES | NO |
| 26 | 7 | Michigan | Alpena County | YES | YES |
| 26 | 9 | Michigan | Antrim County | YES | YES |
| 26 | 11 | Michigan | Arenac County | YES | YES |
| 26 | 13 | Michigan | Baraga County | YES | YES |
| 26 | 17 | Michigan | Bay County | YES | YES |
| 26 | 19 | Michigan | Benzie County | YES | YES |
| 26 | 23 | Michigan | Branch County | YES | NO |
| 26 | 25 | Michigan | Calhoun County | YES | YES |
| 26 | 29 | Michigan | Charlevoix County | YES | YES |
| 26 | 31 | Michigan | Cheboygan County | YES | YES |
| 26 | 33 | Michigan | Chippewa County | YES | YES |
| 26 | 35 | Michigan | Clare County | YES | YES |
| 26 | 39 | Michigan | Crawford County | YES | YES |
| 26 | 41 | Michigan | Delta County | YES | YES |
| 26 | 43 | Michigan | Dickinson County | YES | YES |
| 26 | 47 | Michigan | Emmet County | YES | YES |
| 26 | 51 | Michigan | Gladwin County | YES | YES |
| 26 | 53 | Michigan | Gogebic County | YES | YES |
| 26 | 55 | Michigan | Grand Traverse County | YES | YES |
| 26 | 57 | Michigan | Gratiot County | YES | YES |
| 26 | 59 | Michigan | Hillsdale County | YES | NO |
| 26 | 61 | Michigan | Houghton County | YES | YES |
| 26 | 63 | Michigan | Huron County | YES | YES |
| 26 | 67 | Michigan | Ionia County | YES | NO |
| 26 | 69 | Michigan | Iosco County | YES | YES |
| 26 | 71 | Michigan | Iron County | YES | YES |
| 26 | 73 | Michigan | Isabella County | YES | YES |
| 26 | 79 | Michigan | Kalkaska County | YES | YES |
| 26 | 83 | Michigan | Keweenaw County | YES | YES |
| 26 | 85 | Michigan | Lake County | YES | YES |
| 26 | 87 | Michigan | Lapeer County | YES | YES |
| 26 | 89 | Michigan | Leelanau County | YES | YES |
| 26 | 91 | Michigan | Lenawee County | YES | NO |
| 26 | 93 | Michigan | Livingston County | YES | YES |
| 26 | 95 | Michigan | Luce County | YES | YES |
| 26 | 97 | Michigan | Mackinac County | YES | YES |
| 26 | 99 | Michigan | Macomb County | YES | YES |
| 26 | 101 | Michigan | Manistee County | YES | YES |
| 26 | 103 | Michigan | Marquette County | YES | YES |
| 26 | 105 | Michigan | Mason County | YES | YES |
| 26 | 107 | Michigan | Mecosta County | YES | YES |
| 26 | 109 | Michigan | Menominee County | YES | YES |
| 26 | 113 | Michigan | Missaukee County | YES | YES |
| 26 | 115 | Michigan | Monroe County | YES | YES |
| 26 | 119 | Michigan | Montmorency County | YES | YES |
| 26 | 123 | Michigan | Newaygo County | YES | YES |
| 26 | 125 | Michigan | Oakland County | YES | YES |
| 26 | 127 | Michigan | Oceana County | YES | YES |
| 26 | 129 | Michigan | Ogemaw County | YES | YES |
| 26 | 131 | Michigan | Ontonagon County | YES | YES |
| 26 | 133 | Michigan | Osceola County | YES | YES |
| 26 | 135 | Michigan | Oscoda County | YES | YES |
| 26 | 137 | Michigan | Otsego County | YES | YES |
| 26 | 141 | Michigan | Presque Isle County | YES | YES |
| 26 | 143 | Michigan | Roscommon County | YES | YES |
| 26 | 145 | Michigan | Saginaw County | YES | YES |
| 26 | 147 | Michigan | St. Clair County | YES | YES |
| 26 | 149 | Michigan | St. Joseph County | YES | NO |
| 26 | 151 | Michigan | Sanilac County | YES | YES |
| 26 | 153 | Michigan | Schoolcraft County | YES | YES |
| 26 | 155 | Michigan | Shiawassee County | YES | YES |
| 26 | 157 | Michigan | Tuscola County | YES | YES |
| 26 | 161 | Michigan | Washtenaw County | YES | YES |
| 26 | 163 | Michigan | Wayne County | YES | YES |
| 26 | 165 | Michigan | Wexford County | YES | YES |
| 27 | 5 | Minnesota | Becker County | YES | YES |
| 27 | 7 | Minnesota | Beltrami County | YES | YES |
| 27 | 11 | Minnesota | Big Stone County | NO | YES |
| 27 | 17 | Minnesota | Carlton County | YES | YES |
| 27 | 21 | Minnesota | Cass County | YES | YES |
| 27 | 23 | Minnesota | Chippewa County | NO | YES |
| 27 | 29 | Minnesota | Clearwater County | YES | YES |
| 27 | 33 | Minnesota | Cottonwood County | NO | YES |
| 27 | 35 | Minnesota | Crow Wing County | YES | YES |
| 27 | 41 | Minnesota | Douglas County | YES | YES |
| 27 | 51 | Minnesota | Grant County | YES | YES |
| 27 | 57 | Minnesota | Hubbard County | YES | YES |
| 27 | 63 | Minnesota | Jackson County | NO | YES |
| 27 | 67 | Minnesota | Kandiyohi County | NO | YES |
| 27 | 69 | Minnesota | Kittson County | YES | YES |
| 27 | 73 | Minnesota | Lac qui Parle County | NO | YES |
| 27 | 77 | Minnesota | Lake of the Woods County | YES | YES |
| 27 | 81 | Minnesota | Lincoln County | NO | YES |
| 27 | 83 | Minnesota | Lyon County | NO | YES |
| 27 | 85 | Minnesota | McLeod County | NO | YES |
| 27 | 87 | Minnesota | Mahnomen County | YES | YES |
| 27 | 89 | Minnesota | Marshall County | YES | YES |
| 27 | 93 | Minnesota | Meeker County | NO | YES |
| 27 | 97 | Minnesota | Morrison County | YES | YES |
| 27 | 101 | Minnesota | Murray County | NO | YES |
| 27 | 105 | Minnesota | Nobles County | NO | YES |
| 27 | 107 | Minnesota | Norman County | YES | YES |
| 27 | 111 | Minnesota | Otter Tail County | YES | YES |
| 27 | 113 | Minnesota | Pennington County | YES | YES |
| 27 | 117 | Minnesota | Pipestone County | NO | YES |
| 27 | 121 | Minnesota | Pope County | YES | YES |
| 27 | 125 | Minnesota | Red Lake County | YES | YES |
| 27 | 127 | Minnesota | Redwood County | NO | YES |
| 27 | 129 | Minnesota | Renville County | NO | YES |
| 27 | 135 | Minnesota | Roseau County | YES | YES |
| 27 | 137 | Minnesota | St. Louis County | YES | YES |
| 27 | 143 | Minnesota | Sibley County | NO | YES |
| 27 | 149 | Minnesota | Stevens County | YES | YES |
| 27 | 151 | Minnesota | Swift County | NO | YES |
| 27 | 153 | Minnesota | Todd County | YES | YES |
| 27 | 155 | Minnesota | Traverse County | YES | YES |
| 27 | 159 | Minnesota | Wadena County | YES | YES |
| 27 | 167 | Minnesota | Wilkin County | YES | YES |
| 27 | 173 | Minnesota | Yellow Medicine County | NO | YES |
| 28 | 1 | Mississippi | Adams County | YES | YES |
| 28 | 5 | Mississippi | Amite County | YES | YES |
| 28 | 7 | Mississippi | Attala County | NO | YES |
| 28 | 11 | Mississippi | Bolivar County | YES | YES |
| 28 | 15 | Mississippi | Carroll County | YES | YES |
| 28 | 21 | Mississippi | Claiborne County | YES | YES |
| 28 | 27 | Mississippi | Coahoma County | YES | YES |
| 28 | 37 | Mississippi | Franklin County | YES | YES |
| 28 | 43 | Mississippi | Grenada County | YES | YES |
| 28 | 51 | Mississippi | Holmes County | YES | NO |
| 28 | 53 | Mississippi | Humphreys County | YES | YES |
| 28 | 55 | Mississippi | Issaquena County | YES | YES |
| 28 | 63 | Mississippi | Jefferson County | YES | YES |
| 28 | 65 | Mississippi | Jefferson Davis County | NO | YES |
| 28 | 77 | Mississippi | Lawrence County | YES | YES |
| 28 | 79 | Mississippi | Leake County | NO | YES |
| 28 | 83 | Mississippi | Leflore County | YES | YES |
| 28 | 85 | Mississippi | Lincoln County | YES | YES |
| 28 | 91 | Mississippi | Marion County | NO | YES |
| 28 | 97 | Mississippi | Montgomery County | YES | YES |
| 28 | 107 | Mississippi | Panola County | YES | YES |
| 28 | 113 | Mississippi | Pike County | YES | YES |
| 28 | 119 | Mississippi | Quitman County | YES | YES |
| 28 | 125 | Mississippi | Sharkey County | YES | YES |
| 28 | 133 | Mississippi | Sunflower County | YES | YES |
| 28 | 135 | Mississippi | Tallahatchie County | YES | YES |
| 28 | 147 | Mississippi | Walthall County | YES | YES |
| 28 | 149 | Mississippi | Warren County | YES | YES |
| 28 | 151 | Mississippi | Washington County | YES | YES |
| 28 | 157 | Mississippi | Wilkinson County | YES | YES |
| 28 | 161 | Mississippi | Yalobusha County | YES | YES |
| 29 | 9 | Missouri | Barry County | YES | YES |
| 29 | 11 | Missouri | Barton County | YES | YES |
| 29 | 39 | Missouri | Cedar County | YES | YES |
| 29 | 57 | Missouri | Dade County | YES | YES |
| 29 | 109 | Missouri | Lawrence County | YES | YES |
| 29 | 119 | Missouri | McDonald County | NO | YES |
| 29 | 209 | Missouri | Stone County | YES | YES |
| 29 | 213 | Missouri | Taney County | YES | YES |
| 29 | 217 | Missouri | Vernon County | YES | YES |
| 32 | 1 | Nevada | Churchill County | YES | YES |
| 32 | 3 | Nevada | Clark County | YES | YES |
| 32 | 5 | Nevada | Douglas County | YES | YES |
| 32 | 7 | Nevada | Elko County | YES | YES |
| 32 | 9 | Nevada | Esmeralda County | YES | YES |
| 32 | 11 | Nevada | Eureka County | YES | YES |
| 32 | 13 | Nevada | Humboldt County | YES | YES |
| 32 | 15 | Nevada | Lander County | YES | YES |
| 32 | 17 | Nevada | Lincoln County | YES | YES |
| 32 | 19 | Nevada | Lyon County | YES | NO |
| 32 | 21 | Nevada | Mineral County | YES | YES |
| 32 | 23 | Nevada | Nye County | YES | YES |
| 32 | 27 | Nevada | Pershing County | YES | YES |
| 32 | 33 | Nevada | White Pine County | YES | YES |
| 34 | 1 | New Jersey | Atlantic County | YES | YES |
| 34 | 5 | New Jersey | Burlington County | YES | YES |
| 34 | 7 | New Jersey | Camden County | YES | YES |
| 34 | 9 | New Jersey | Cape May County | NO | YES |
| 34 | 15 | New Jersey | Gloucester County | YES | YES |
| 34 | 33 | New Jersey | Salem County | YES | YES |
| 35 | 3 | New Mexico | Catron County | YES | YES |
| 35 | 5 | New Mexico | Chaves County | YES | YES |
| 35 | 6 | New Mexico | Cibola County | YES | YES |
| 35 | 7 | New Mexico | Colfax County | YES | YES |
| 35 | 9 | New Mexico | Curry County | YES | YES |
| 35 | 11 | New Mexico | De Baca County | YES | YES |
| 35 | 15 | New Mexico | Eddy County | YES | YES |
| 35 | 17 | New Mexico | Grant County | YES | YES |
| 35 | 19 | New Mexico | Guadalupe County | YES | YES |
| 35 | 21 | New Mexico | Harding County | YES | YES |
| 35 | 23 | New Mexico | Hidalgo County | YES | YES |
| 35 | 25 | New Mexico | Lea County | YES | YES |
| 35 | 27 | New Mexico | Lincoln County | YES | YES |
| 35 | 28 | New Mexico | Los Alamos County | YES | YES |
| 35 | 29 | New Mexico | Luna County | YES | YES |
| 35 | 31 | New Mexico | McKinley County | YES | YES |
| 35 | 33 | New Mexico | Mora County | YES | YES |
| 35 | 35 | New Mexico | Otero County | YES | YES |
| 35 | 37 | New Mexico | Quay County | YES | YES |
| 35 | 39 | New Mexico | Rio Arriba County | YES | YES |
| 35 | 41 | New Mexico | Roosevelt County | YES | YES |
| 35 | 45 | New Mexico | San Juan County | YES | YES |
| 35 | 47 | New Mexico | San Miguel County | YES | YES |
| 35 | 51 | New Mexico | Sierra County | YES | YES |
| 35 | 53 | New Mexico | Socorro County | YES | YES |
| 35 | 55 | New Mexico | Taos County | YES | YES |
| 35 | 59 | New Mexico | Union County | YES | YES |
| 37 | 65 | North Carolina | Edgecombe County | YES | YES |
| 37 | 127 | North Carolina | Nash County | YES | YES |
| 39 | 1 | Ohio | Adams County | YES | YES |
| 39 | 3 | Ohio | Allen County | YES | YES |
| 39 | 5 | Ohio | Ashland County | YES | YES |
| 39 | 7 | Ohio | Ashtabula County | YES | NO |
| 39 | 9 | Ohio | Athens County | YES | YES |
| 39 | 11 | Ohio | Auglaize County | YES | YES |
| 39 | 13 | Ohio | Belmont County | YES | YES |
| 39 | 19 | Ohio | Carroll County | YES | YES |
| 39 | 21 | Ohio | Champaign County | YES | YES |
| 39 | 27 | Ohio | Clinton County | YES | YES |
| 39 | 29 | Ohio | Columbiana County | YES | YES |
| 39 | 31 | Ohio | Coshocton County | YES | YES |
| 39 | 33 | Ohio | Crawford County | YES | YES |
| 39 | 37 | Ohio | Darke County | YES | YES |
| 39 | 39 | Ohio | Defiance County | YES | YES |
| 39 | 41 | Ohio | Delaware County | YES | YES |
| 39 | 43 | Ohio | Erie County | YES | NO |
| 39 | 45 | Ohio | Fairfield County | YES | YES |
| 39 | 47 | Ohio | Fayette County | YES | YES |
| 39 | 49 | Ohio | Franklin County | YES | YES |
| 39 | 51 | Ohio | Fulton County | YES | YES |
| 39 | 53 | Ohio | Gallia County | YES | YES |
| 39 | 59 | Ohio | Guernsey County | YES | YES |
| 39 | 63 | Ohio | Hancock County | YES | YES |
| 39 | 65 | Ohio | Hardin County | YES | YES |
| 39 | 67 | Ohio | Harrison County | YES | YES |
| 39 | 69 | Ohio | Henry County | YES | YES |
| 39 | 71 | Ohio | Highland County | YES | YES |
| 39 | 73 | Ohio | Hocking County | YES | YES |
| 39 | 75 | Ohio | Holmes County | YES | YES |
| 39 | 77 | Ohio | Huron County | YES | YES |
| 39 | 79 | Ohio | Jackson County | YES | YES |
| 39 | 81 | Ohio | Jefferson County | YES | YES |
| 39 | 83 | Ohio | Knox County | YES | YES |
| 39 | 87 | Ohio | Lawrence County | YES | YES |
| 39 | 89 | Ohio | Licking County | YES | YES |
| 39 | 91 | Ohio | Logan County | YES | YES |
| 39 | 95 | Ohio | Lucas County | YES | YES |
| 39 | 97 | Ohio | Madison County | YES | YES |
| 39 | 99 | Ohio | Mahoning County | YES | YES |
| 39 | 101 | Ohio | Marion County | YES | YES |
| 39 | 105 | Ohio | Meigs County | YES | YES |
| 39 | 107 | Ohio | Mercer County | YES | YES |
| 39 | 111 | Ohio | Monroe County | YES | YES |
| 39 | 115 | Ohio | Morgan County | YES | YES |
| 39 | 117 | Ohio | Morrow County | YES | YES |
| 39 | 119 | Ohio | Muskingum County | YES | YES |
| 39 | 121 | Ohio | Noble County | YES | YES |
| 39 | 123 | Ohio | Ottawa County | YES | NO |
| 39 | 125 | Ohio | Paulding County | YES | YES |
| 39 | 127 | Ohio | Perry County | YES | YES |
| 39 | 129 | Ohio | Pickaway County | YES | YES |
| 39 | 131 | Ohio | Pike County | YES | YES |
| 39 | 133 | Ohio | Portage County | YES | YES |
| 39 | 135 | Ohio | Preble County | YES | YES |
| 39 | 137 | Ohio | Putnam County | YES | YES |
| 39 | 139 | Ohio | Richland County | YES | YES |
| 39 | 141 | Ohio | Ross County | YES | YES |
| 39 | 143 | Ohio | Sandusky County | YES | YES |
| 39 | 145 | Ohio | Scioto County | YES | YES |
| 39 | 147 | Ohio | Seneca County | YES | YES |
| 39 | 149 | Ohio | Shelby County | YES | YES |
| 39 | 151 | Ohio | Stark County | YES | YES |
| 39 | 153 | Ohio | Summit County | YES | YES |
| 39 | 155 | Ohio | Trumbull County | YES | YES |
| 39 | 157 | Ohio | Tuscarawas County | YES | YES |
| 39 | 159 | Ohio | Union County | YES | YES |
| 39 | 161 | Ohio | Van Wert County | YES | YES |
| 39 | 163 | Ohio | Vinton County | YES | YES |
| 39 | 167 | Ohio | Washington County | YES | YES |
| 39 | 169 | Ohio | Wayne County | YES | YES |
| 39 | 171 | Ohio | Williams County | YES | YES |
| 39 | 173 | Ohio | Wood County | YES | YES |
| 39 | 175 | Ohio | Wyandot County | YES | YES |
| 41 | 5 | Oregon | Clackamas County | YES | YES |
| 41 | 9 | Oregon | Columbia County | YES | YES |
| 41 | 29 | Oregon | Jackson County | YES | YES |
| 41 | 51 | Oregon | Multnomah County | YES | YES |
| 41 | 67 | Oregon | Washington County | YES | YES |
| 41 | 71 | Oregon | Yamhill County | YES | YES |
| 42 | 9 | Pennsylvania | Bedford County | YES | YES |
| 42 | 11 | Pennsylvania | Berks County | YES | YES |
| 42 | 15 | Pennsylvania | Bradford County | YES | YES |
| 42 | 17 | Pennsylvania | Bucks County | YES | YES |
| 42 | 21 | Pennsylvania | Cambria County | YES | YES |
| 42 | 23 | Pennsylvania | Cameron County | YES | YES |
| 42 | 29 | Pennsylvania | Chester County | YES | YES |
| 42 | 31 | Pennsylvania | Clarion County | YES | YES |
| 42 | 33 | Pennsylvania | Clearfield County | YES | YES |
| 42 | 35 | Pennsylvania | Clinton County | YES | YES |
| 42 | 37 | Pennsylvania | Columbia County | YES | YES |
| 42 | 39 | Pennsylvania | Crawford County | YES | YES |
| 42 | 45 | Pennsylvania | Delaware County | YES | YES |
| 42 | 47 | Pennsylvania | Elk County | YES | YES |
| 42 | 49 | Pennsylvania | Erie County | YES | YES |
| 42 | 53 | Pennsylvania | Forest County | YES | YES |
| 42 | 57 | Pennsylvania | Fulton County | YES | YES |
| 42 | 59 | Pennsylvania | Greene County | YES | YES |
| 42 | 61 | Pennsylvania | Huntingdon County | YES | YES |
| 42 | 63 | Pennsylvania | Indiana County | YES | YES |
| 42 | 65 | Pennsylvania | Jefferson County | YES | YES |
| 42 | 67 | Pennsylvania | Juniata County | YES | YES |
| 42 | 69 | Pennsylvania | Lackawanna County | YES | YES |
| 42 | 73 | Pennsylvania | Lawrence County | YES | NO |
| 42 | 79 | Pennsylvania | Luzerne County | YES | YES |
| 42 | 81 | Pennsylvania | Lycoming County | YES | YES |
| 42 | 83 | Pennsylvania | McKean County | YES | YES |
| 42 | 85 | Pennsylvania | Mercer County | YES | YES |
| 42 | 87 | Pennsylvania | Mifflin County | YES | YES |
| 42 | 89 | Pennsylvania | Monroe County | NO | YES |
| 42 | 91 | Pennsylvania | Montgomery County | YES | YES |
| 42 | 93 | Pennsylvania | Montour County | YES | YES |
| 42 | 97 | Pennsylvania | Northumberland County | YES | YES |
| 42 | 101 | Pennsylvania | Philadelphia County | YES | YES |
| 42 | 103 | Pennsylvania | Pike County | NO | YES |
| 42 | 105 | Pennsylvania | Potter County | YES | YES |
| 42 | 107 | Pennsylvania | Schuylkill County | YES | YES |
| 42 | 109 | Pennsylvania | Snyder County | YES | YES |
| 42 | 111 | Pennsylvania | Somerset County | YES | YES |
| 42 | 113 | Pennsylvania | Sullivan County | YES | YES |
| 42 | 115 | Pennsylvania | Susquehanna County | YES | YES |
| 42 | 117 | Pennsylvania | Tioga County | YES | YES |
| 42 | 119 | Pennsylvania | Union County | YES | YES |
| 42 | 121 | Pennsylvania | Venango County | YES | YES |
| 42 | 123 | Pennsylvania | Warren County | YES | YES |
| 42 | 127 | Pennsylvania | Wayne County | YES | YES |
| 42 | 131 | Pennsylvania | Wyoming County | YES | YES |
| 45 | 17 | South Carolina | Calhoun County | YES | YES |
| 45 | 39 | South Carolina | Fairfield County | YES | YES |
| 45 | 55 | South Carolina | Kershaw County | YES | YES |
| 45 | 63 | South Carolina | Lexington County | YES | YES |
| 45 | 79 | South Carolina | Richland County | YES | YES |
| 45 | 81 | South Carolina | Saluda County | YES | YES |
| 48 | 5 | Texas | Angelina County | YES | YES |
| 48 | 7 | Texas | Aransas County | YES | YES |
| 48 | 15 | Texas | Austin County | YES | YES |
| 48 | 25 | Texas | Bee County | YES | YES |
| 48 | 37 | Texas | Bowie County | YES | YES |
| 48 | 39 | Texas | Brazoria County | YES | YES |
| 48 | 47 | Texas | Brooks County | YES | YES |
| 48 | 57 | Texas | Calhoun County | YES | YES |
| 48 | 71 | Texas | Chambers County | YES | YES |
| 48 | 89 | Texas | Colorado County | YES | YES |
| 48 | 123 | Texas | DeWitt County | YES | YES |
| 48 | 127 | Texas | Dimmit County | YES | YES |
| 48 | 131 | Texas | Duval County | YES | YES |
| 48 | 137 | Texas | Edwards County | YES | YES |
| 48 | 141 | Texas | El Paso County | YES | YES |
| 48 | 157 | Texas | Fort Bend County | YES | YES |
| 48 | 163 | Texas | Frio County | NO | YES |
| 48 | 167 | Texas | Galveston County | YES | YES |
| 48 | 177 | Texas | Gonzales County | YES | YES |
| 48 | 183 | Texas | Gregg County | YES | YES |
| 48 | 199 | Texas | Hardin County | YES | YES |
| 48 | 201 | Texas | Harris County | YES | YES |
| 48 | 203 | Texas | Harrison County | NO | YES |
| 48 | 215 | Texas | Hidalgo County | YES | YES |
| 48 | 225 | Texas | Houston County | YES | YES |
| 48 | 229 | Texas | Hudspeth County | YES | YES |
| 48 | 239 | Texas | Jackson County | YES | YES |
| 48 | 241 | Texas | Jasper County | YES | YES |
| 48 | 245 | Texas | Jefferson County | YES | YES |
| 48 | 247 | Texas | Jim Hogg County | YES | YES |
| 48 | 249 | Texas | Jim Wells County | YES | YES |
| 48 | 255 | Texas | Karnes County | YES | YES |
| 48 | 261 | Texas | Kenedy County | YES | YES |
| 48 | 271 | Texas | Kinney County | YES | YES |
| 48 | 273 | Texas | Kleberg County | YES | YES |
| 48 | 283 | Texas | La Salle County | YES | YES |
| 48 | 285 | Texas | Lavaca County | YES | YES |
| 48 | 291 | Texas | Liberty County | YES | YES |
| 48 | 297 | Texas | Live Oak County | YES | YES |
| 48 | 311 | Texas | McMullen County | YES | YES |
| 48 | 321 | Texas | Matagorda County | YES | YES |
| 48 | 323 | Texas | Maverick County | YES | YES |
| 48 | 339 | Texas | Montgomery County | YES | YES |
| 48 | 347 | Texas | Nacogdoches County | YES | YES |
| 48 | 351 | Texas | Newton County | YES | YES |
| 48 | 355 | Texas | Nueces County | YES | YES |
| 48 | 361 | Texas | Orange County | YES | YES |
| 48 | 365 | Texas | Panola County | NO | YES |
| 48 | 373 | Texas | Polk County | YES | YES |
| 48 | 385 | Texas | Real County | YES | YES |
| 48 | 391 | Texas | Refugio County | YES | YES |
| 48 | 401 | Texas | Rusk County | YES | YES |
| 48 | 403 | Texas | Sabine County | YES | YES |
| 48 | 405 | Texas | San Augustine County | YES | YES |
| 48 | 407 | Texas | San Jacinto County | YES | YES |
| 48 | 409 | Texas | San Patricio County | YES | YES |
| 48 | 419 | Texas | Shelby County | YES | YES |
| 48 | 427 | Texas | Starr County | YES | YES |
| 48 | 455 | Texas | Trinity County | YES | YES |
| 48 | 457 | Texas | Tyler County | YES | YES |
| 48 | 459 | Texas | Upshur County | YES | YES |
| 48 | 463 | Texas | Uvalde County | YES | YES |
| 48 | 465 | Texas | Val Verde County | YES | YES |
| 48 | 473 | Texas | Waller County | YES | YES |
| 48 | 479 | Texas | Webb County | YES | YES |
| 48 | 481 | Texas | Wharton County | YES | YES |
| 48 | 489 | Texas | Willacy County | YES | YES |
| 48 | 505 | Texas | Zapata County | YES | YES |
| 48 | 507 | Texas | Zavala County | YES | YES |
| 51 | 21 | Virginia | Bland County | YES | YES |
| 51 | 27 | Virginia | Buchanan County | YES | YES |
| 51 | 35 | Virginia | Carroll County | YES | YES |
| 51 | 51 | Virginia | Dickenson County | YES | YES |
| 51 | 77 | Virginia | Grayson County | YES | YES |
| 51 | 89 | Virginia | Henry County | YES | YES |
| 51 | 105 | Virginia | Lee County | YES | YES |
| 51 | 141 | Virginia | Patrick County | YES | YES |
| 51 | 167 | Virginia | Russell County | YES | YES |
| 51 | 173 | Virginia | Smyth County | YES | YES |
| 51 | 185 | Virginia | Tazewell County | YES | YES |
| 51 | 195 | Virginia | Wise County | YES | YES |
| 51 | 197 | Virginia | Wythe County | YES | YES |
| 51 | 640 | Virginia | Galax city | YES | YES |
| 51 | 690 | Virginia | Martinsville city | YES | YES |
| 51 | 720 | Virginia | Norton city | YES | YES |
| 53 | 5 | Washington | Benton County | YES | YES |
| 53 | 11 | Washington | Clark County | YES | YES |
| 53 | 15 | Washington | Cowlitz County | YES | YES |
| 53 | 21 | Washington | Franklin County | YES | YES |
| 53 | 57 | Washington | Skagit County | YES | YES |
| 53 | 59 | Washington | Skamania County | YES | YES |
| 53 | 73 | Washington | Whatcom County | YES | YES |
| 54 | 1 | West Virginia | Barbour County | YES | YES |
| 54 | 5 | West Virginia | Boone County | YES | YES |
| 54 | 7 | West Virginia | Braxton County | YES | YES |
| 54 | 9 | West Virginia | Brooke County | YES | YES |
| 54 | 11 | West Virginia | Cabell County | YES | YES |
| 54 | 13 | West Virginia | Calhoun County | YES | YES |
| 54 | 15 | West Virginia | Clay County | YES | YES |
| 54 | 17 | West Virginia | Doddridge County | YES | YES |
| 54 | 19 | West Virginia | Fayette County | YES | YES |
| 54 | 21 | West Virginia | Gilmer County | YES | YES |
| 54 | 23 | West Virginia | Grant County | YES | YES |
| 54 | 25 | West Virginia | Greenbrier County | YES | YES |
| 54 | 29 | West Virginia | Hancock County | YES | YES |
| 54 | 31 | West Virginia | Hardy County | YES | YES |
| 54 | 33 | West Virginia | Harrison County | YES | YES |
| 54 | 35 | West Virginia | Jackson County | YES | YES |
| 54 | 39 | West Virginia | Kanawha County | YES | YES |
| 54 | 41 | West Virginia | Lewis County | YES | YES |
| 54 | 43 | West Virginia | Lincoln County | YES | YES |
| 54 | 45 | West Virginia | Logan County | YES | YES |
| 54 | 47 | West Virginia | McDowell County | YES | YES |
| 54 | 49 | West Virginia | Marion County | YES | YES |
| 54 | 51 | West Virginia | Marshall County | YES | YES |
| 54 | 53 | West Virginia | Mason County | YES | YES |
| 54 | 55 | West Virginia | Mercer County | YES | YES |
| 54 | 57 | West Virginia | Mineral County | YES | YES |
| 54 | 59 | West Virginia | Mingo County | YES | YES |
| 54 | 63 | West Virginia | Monroe County | YES | YES |
| 54 | 65 | West Virginia | Morgan County | YES | NO |
| 54 | 67 | West Virginia | Nicholas County | YES | YES |
| 54 | 69 | West Virginia | Ohio County | YES | YES |
| 54 | 71 | West Virginia | Pendleton County | YES | YES |
| 54 | 73 | West Virginia | Pleasants County | YES | YES |
| 54 | 75 | West Virginia | Pocahontas County | YES | YES |
| 54 | 79 | West Virginia | Putnam County | YES | YES |
| 54 | 81 | West Virginia | Raleigh County | YES | YES |
| 54 | 83 | West Virginia | Randolph County | YES | YES |
| 54 | 85 | West Virginia | Ritchie County | YES | YES |
| 54 | 87 | West Virginia | Roane County | YES | YES |
| 54 | 89 | West Virginia | Summers County | YES | YES |
| 54 | 91 | West Virginia | Taylor County | YES | YES |
| 54 | 93 | West Virginia | Tucker County | YES | YES |
| 54 | 95 | West Virginia | Tyler County | YES | YES |
| 54 | 97 | West Virginia | Upshur County | YES | YES |
| 54 | 99 | West Virginia | Wayne County | YES | YES |
| 54 | 101 | West Virginia | Webster County | YES | YES |
| 54 | 103 | West Virginia | Wetzel County | YES | YES |
| 54 | 105 | West Virginia | Wirt County | YES | YES |
| 54 | 107 | West Virginia | Wood County | YES | YES |
| 54 | 109 | West Virginia | Wyoming County | YES | YES |
| 55 | 31 | Wisconsin | Douglas County | YES | YES |
| 55 | 59 | Wisconsin | Kenosha County | YES | NO |
| 72 | 15 | Puerto Rico | Arroyo Municipio | YES | YES |
| 72 | 57 | Puerto Rico | Guayama Municipio | YES | YES |
| 72 | 109 | Puerto Rico | Patillas Municipio | YES | YES |
Notice 2026-39 Appendix 2: Additional census tracts in which a coal mine has closed after December 31, 1999, or in which a coal-fired electric generating unit has been retired after December 31, 2009, and directly adjoining tracts that were not included in Appendix C to Notice 2023-29, Appendix 3 to Notice 2023-47, Appendix 2 to Notice 2024-48, or Appendix 4 to Notice 2025-31
| State Name | County or County-Equivalent Entity Name | 2020 Census Tract Number FIPS code | Tract Type | Reason |
|---|---|---|---|---|
| Alabama | Cherokee County | 01019955702 | Mine closure | Data Update (Eligible since Jan. 1, 2023) |
| Alabama | Cherokee County | 01019955802 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Alabama | DeKalb County | 01049961000 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Alabama | DeKalb County | 01049961300 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Arizona | Coconino County | 04005945100 | Directly adjoining | Directly Adjoining New Closure |
| Arizona | Navajo County | 04017940008 | Directly adjoining | Directly Adjoining New Closure |
| Arizona | Navajo County | 04017940012 | Directly adjoining | Directly Adjoining New Closure |
| Arizona | Navajo County | 04017942400 | Directly adjoining | Directly Adjoining New Closure |
| Georgia | Chattooga County | 13055010300 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Illinois | Hamilton County | 17065973300 | Directly adjoining | Directly Adjoining New Closure |
| Maine | York County | 23031037000 | Directly adjoining | Directly Adjoining New Closure |
| Maine | York County | 23031038002 | Directly adjoining | Directly Adjoining New Closure |
| Missouri | Audrain County | 29007950300 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Missouri | Boone County | 29019001901 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Missouri | Boone County | 29019001904 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Missouri | Chariton County | 29041470300 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Missouri | Howard County | 29089960100 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Missouri | Monroe County | 29137960300 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Missouri | Randolph County | 29175490100 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Missouri | Randolph County | 29175490200 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Missouri | Randolph County | 29175490400 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Missouri | Randolph County | 29175490500 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Missouri | Randolph County | 29175490600 | Mine closure | Data Update (Eligible since Jan. 1, 2023) |
| New Hampshire | Rockingham County | 33015069100 | Directly adjoining | Directly Adjoining New Closure |
| New Hampshire | Rockingham County | 33015069200 | Directly adjoining | Directly Adjoining New Closure |
| New Hampshire | Rockingham County | 33015069300 | Generating unit retirement | New Retirement |
| New Hampshire | Rockingham County | 33015107100 | Directly adjoining | Directly Adjoining New Closure |
| New Hampshire | Rockingham County | 33015107200 | Directly adjoining | Directly Adjoining New Closure |
| New Hampshire | Rockingham County | 33015107400 | Directly adjoining | Directly Adjoining New Closure |
| New Hampshire | Rockingham County | 33015107500 | Directly adjoining | Directly Adjoining New Closure |
| Ohio | Athens County | 39009973800 | Directly adjoining | Directly Adjoining New Closure |
| Ohio | Jackson County | 39079957200 | Directly adjoining | Directly Adjoining New Closure |
| Ohio | Vinton County | 39163953000 | Directly adjoining | Directly Adjoining New Closure |
| Ohio | Vinton County | 39163953100 | Directly adjoining | Directly Adjoining New Closure |
| Oklahoma | Le Flore County | 40079040102 | Directly adjoining | Directly Adjoining New Closure |
| Oklahoma | Le Flore County | 40079040198 | Directly adjoining | Directly Adjoining New Closure |
| Oklahoma | Sequoyah County | 40135030401 | Directly adjoining | Directly Adjoining New Closure |
| Oklahoma | Sequoyah County | 40135030404 | Directly adjoining | Directly Adjoining New Closure |
| Pennsylvania | Bradford County | 42015951400 | Directly adjoining | Directly Adjoining New Closure |
| Pennsylvania | Fayette County | 42051260401 | Directly adjoining | Directly Adjoining New Closure |
| Pennsylvania | Luzerne County | 42079217500 | Directly adjoining | Directly Adjoining New Closure |
| Pennsylvania | Luzerne County | 42079217600 | Directly adjoining | Directly Adjoining New Closure |
| Pennsylvania | Lycoming County | 42081010100 | Directly adjoining | Directly Adjoining New Closure |
| Pennsylvania | Lycoming County | 42081010200 | Directly adjoining | Directly Adjoining New Closure |
| Pennsylvania | Tioga County | 42117950500 | Directly adjoining | Directly Adjoining New Closure |
| Pennsylvania | Tioga County | 42117950700 | Directly adjoining | Directly Adjoining New Closure |
| Pennsylvania | Tioga County | 42117950900 | Directly adjoining | Directly Adjoining New Closure |
| Pennsylvania | Tioga County | 42117951000 | Mine closure | New Closure |
| Pennsylvania | Westmoreland County | 42129806300 | Directly adjoining | Directly Adjoining New Closure |
| Pennsylvania | Westmoreland County | 42129806400 | Directly adjoining | Directly Adjoining New Closure |
| Utah | Juab County | 49023010200 | Directly adjoining | Directly Adjoining New Closure |
| Utah | Millard County | 49027974100 | Generating unit retirement | New Retirement |
| Utah | Millard County | 49027974200 | Directly adjoining | Directly Adjoining New Closure |
| Utah | Millard County | 49027974300 | Directly adjoining | Directly Adjoining New Closure |
Notice 2026-39 Appendix 3: Subset of census tracts from Notice 2026-39 Appendix 2 that are newly identified as Coal Closure census tracts based on location data that has been corrected since the publication of Notice 2025-31
| State Name | County or County-Equivalent Entity Name | 2020 Census Tract Number FIPS code | Tract Type | Reason |
|---|---|---|---|---|
| Alabama | Cherokee County | 01019955702 | Mine closure | Data Update (Eligible since Jan. 1, 2023) |
| Alabama | Cherokee County | 01019955802 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Alabama | DeKalb County | 01049961000 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Alabama | DeKalb County | 01049961300 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Georgia | Chattooga County | 13055010300 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Missouri | Audrain County | 29007950300 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Missouri | Boone County | 29019001901 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Missouri | Boone County | 29019001904 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Missouri | Chariton County | 29041470300 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Missouri | Howard County | 29089960100 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Missouri | Monroe County | 29137960300 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Missouri | Randolph County | 29175490100 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Missouri | Randolph County | 29175490200 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Missouri | Randolph County | 29175490400 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
| Missouri | Randolph County | 29175490500 | Directly adjoining | Directly Adjoining Data Update Closure (Eligible since Jan. 1, 2023) |
1 Notice 2023-29, 2023-29 I.R.B. 1 (July 17, 2023), clarified by Notice 2023-45, 2023-29 I.R.B. 317 (July 17, 2023), and modified by Notice 2024-30, 2024-16 I.R.B. 878 (April 15, 2024).
2 Unless otherwise specified, all “section” or “§” references are to sections of the Code.
3 Notice 2023-47, 2023-29 I.R.B. 318 (July 17, 2023).
4 Notice 2024-48, 2024-26 I.R.B. 1749 (June 24, 2024).
5 Notice 2025-31, 2025-28 I.R.B. 14 (July 7, 2025).
6 This notice does not include an appendix listing new counties and county-equivalents that meet the Fossil Fuel Employment threshold because there were no new qualifying counties or county equivalents as of the release of CBP 2023.
7 The release of the 2025 annual unemployment rates at the county level was delayed due to the federal government shutdown from October 1, 2025 to November 12, 2025. The annual unemployment rates also do not contain data from October 2025, because the underlying data used to make the estimate was not collected.
8 BLS Local Area Unemployment Statistics (LAUS) data for counties is available at https://www.bls.gov/lau. The LAUS data does not include the U.S. Virgin Islands. The unemployment rate for the U.S. Virgin Islands for 2025 was found at https://www.vidol.gov/labor-statistics.
9 These MSAs and non-MSAs include the two NAICS codes added to the table in section 3.03(2) of Notice 2023-29 by Notice 2024-30.
10 The determination of whether an MSA or non-MSA has an unemployment rate at or above the national average employment rate is determined as described in § 45(b)(11)(B)(ii)(II) and section 3.03(3) of Notice 2023-29.
Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the effect:
Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below).
Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed.
Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them.
Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it applies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above).
Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in laws or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted.
Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in a new ruling.
Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case, the previously published ruling is first modified and then, as modified, is superseded.
Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series.
Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study.
The following abbreviations in current use and formerly used will appear in material published in the Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.
Bulletin 2026–27
1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2026–27 through 2026–52 is in Internal Revenue Bulletin 2025–52, dated December 21, 2025.
The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue Bulletins are available at www.irs.gov/irb/.
If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page www.irs.gov) or write to the
Internal Revenue Service, Publishing Division, IRB Publishing Program Desk, 1111 Constitution Ave. NW, IR-6230 Washington, DC 20224.