HIGHLIGHTS OF THIS ISSUE EXCISE TAX INCOME TAX The IRS Mission Introduction Part III Notice 2024-45 Treatment of certain relief payments made to individuals affected by the East Palestine, Ohio train derailment Notice 2024-46 Energy Community Bonus Credit Amounts or Rates Notice 2024-48 Section 45Z Clean Fuel Production Credit; Registration Notice 2024-49 Superfund Tax on Chemical Substances; Modification to List of Taxable Substances; Notice of Determination for Polyoxymethylene Notice 2024-50 2023 Section 45K(d)(2)(C) Reference Price Notice 2024-51 Definition of Terms Abbreviations Numerical Finding List1 Numerical Finding List Finding List of Current Actions on Previously Published Items1 How to get the Internal Revenue Bulletin INTERNAL REVENUE BULLETIN We Welcome Comments About the Internal Revenue Bulletin Internal Revenue Bulletin: 2024-26 June 24, 2024 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. EXCISE TAX Notice 2024-50, page 1789. Under section 4672(a)(2), the importer or exporter of any substance may request that the Secretary determine whether such substance should be added to the list of taxable substances (List) or should be removed from the List. Revenue Procedure 2022-26, as modified by Revenue Procedure 2023-20, provides the procedures for an importer, exporter, or interested person to request a modification of the list of taxable substances. An importer of polyoxymethylene requested that polyoxymethylene be added to the List. This Notice of Determination provides the Secretary’s determination that polyoxymethylene be added to the List. INCOME TAX Notice 2024-45, page 1747. This notice publishes the inflation adjustment factors for the credit for production of clean hydrogen under § 45V of the Internal Revenue Code (Code) and the corresponding applicable amounts for calendar years 2023 and 2024. The inflation adjustment factor and applicable amount are used to determine the amount of the credit allowable under § 45V of the Code. Notice 2024-46, page 1748. This notice announces that the Commissioner of Internal Revenue (Commissioner) has determined that the February 3, 2023, derailment of a freight train operated by a common carrier in East Palestine, Ohio (Derailment), is a qualified disaster for purposes of § 139 of the Internal Revenue Code (Code). As a result of this determination, certain payments made by the common carrier to individuals affected by the Derailment (affected individuals) are excludable from gross income as qualified disaster relief payments under § 139(a). Notice 2024-48, page 1749. This notice publishes lists of information that taxpayers may use to determine whether they meet certain requirements under the Statistical Area Category or the Coal Closure Category as described in sections 3.03 and 3.04 of Notice 2023-29 for purposes of qualifying for energy community bonus credit amounts or rates under §§ 45, 45Y, 48, and 48E of the Internal Revenue Code. These lists are provided in Appendix 1 and Appendix 2 to this notice. Appendix 1 to this notice pertains to the Statistical Area Category, and Appendix 2 to this notice pertains to the Coal Closure Category. This notice does not include information that pertains to the Brownfield Category as described in section 3.02 of Notice 2023-29. Appendices A, B, and C to Notice 2023-29; Appendices 1, 2, and 3 to Notice 2023-47; Appendices 1 and 2 to Notice 2024-30; and Appendices 1 and 2 to this notice may not be used for purposes of the qualifying advanced energy project credit determined under § 48C. Notice 2024-49, page 1781. Notice 2024-49 provides guidance on the registration requirements for the clean fuel production credit. A taxpayer must be registered as a producer of clean fuel at the time of production to be eligible to claim the clean fuel production credit. Notice 2024-49 provides guidance regarding the registration requirement, including information about the time, form, and manner of such registration with the Internal Revenue Service. A taxpayer must have a signed registration letter dated on or before January 1, 2025, for the taxpayer to be eligible to claim the clean fuel production credit for production starting January 1, 2025. Notice 2024-51, page 1790. This notice publishes the reference price for the nonconventional source production credit under § 45K of the Internal Revenue Code (Code) for calendar year 2023. Section 45K(d)(2)(A) provides, in general, that the Secretary shall determine and publish in the Federal Register the inflation adjustment factor and the reference price for the preceding calendar year for purposes of the nonconventional source production credit under § 45K. The credit period for the nonconventional source production credit ended on December 31, 2013, for facilities producing coke or coke gas (other than from petroleum-based products). Therefore, this notice does not publish the inflation adjustment factor for that credit for calendar year 2023. However, the reference price continues to apply in determining the amount of the enhanced oil recovery credit under § 43, the marginal well production credit for qualified crude oil production under § 45I, and the percentage depletion in case of oil and natural gas produced from marginal properties under § 613A. Accordingly, this notice publishes the reference price for calendar year 2023. The IRS Mission Provide America’s taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all. Introduction The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. It is published weekly. It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published. Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements. Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same. The Bulletin is divided into four parts as follows: Part I.—1986 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986. Part II.—Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation and Related Committee Reports. Part III.—Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secretary (Enforcement). Part IV.—Items of General Interest. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements. The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period. Part III Credit for Production of Clean Hydrogen 2023 and 2024 Section 45V Inflation Adjustment Factor and Applicable Amount Notice 2024-45 SECTION 1. PURPOSE This notice publishes the inflation adjustment factors and applicable amounts for the credit for production of clean hydrogen under § 45V of the Internal Revenue Code (Code) for calendar years 2023 and 2024. The inflation adjustment factor and applicable amount are used to determine the amount of the credit under § 45V(a) of the Code. SECTION 2. BACKGROUND Section 45V was added to the Code by section 13204 of the Inflation Reduction Act of 2022, enacted as Pub. L. 117-169, 136 Stat. 1818, 1935 (August 16, 2022), to provide a credit for producing qualified clean hydrogen. Section 45V(a) provides that, for purposes of section 38, the clean hydrogen production credit for any taxable year is an amount equal to the product of (i) the kilograms of qualified clean hydrogen produced by the taxpayer during such taxable year at a qualified clean hydrogen production facility during the 10-year period beginning on the date such facility was originally placed in service, multiplied by (ii) the applicable amount as determined under § 45V(b) with respect to such hydrogen. Section 45V(b)(1) provides that, for purposes of § 45V(a)(2), the applicable amount is an amount equal to the applicable percentage of $0.60. If the amount so determined is not a multiple of 0.1 cent, then such amount is rounded to the nearest multiple of 0.1 cent. Section 45V(b)(2) provides that, for purposes of § 45V(b)(1), the applicable percentage is determined based on the lifecycle greenhouse gas emissions (lifecycle GHG emissions) rate of the process to produce any qualified clean hydrogen as follows: (i) if the lifecycle GHG emissions rate is not greater than 4 kilograms of carbon dioxide equivalent (CO2e) per kilogram of hydrogen, and not less than 2.5 kilograms of CO2e per kilogram of hydrogen, then the applicable percentage is 20 percent; (ii) if the lifecycle GHG emissions rate is less than 2.5 kilograms of CO2e per kilogram of hydrogen, and not less than 1.5 kilograms of CO2e per kilogram of hydrogen, then the applicable percentage is 25 percent; (iii) if the lifecycle GHG emissions rate is less than 1.5 kilograms of CO2e per kilogram of hydrogen, and not less than 0.45 kilograms of CO2e per kilogram of hydrogen, then the applicable percentage is 33.4 percent; and (iv) if the lifecycle GHG emissions rate is less than 0.45 kilograms of CO2e per kilogram of hydrogen, then the applicable percentage is 100 percent. Section 45V(b)(3) provides that the $0.60 amount in § 45V(b)(1) is adjusted by multiplying such amount by the inflation adjustment factor (as determined under § 45(e)(2), determined by substituting “2022” for “1992” in § 45(e)(2)(B)) for the calendar year in which the qualified clean hydrogen is produced. If any amount as increased under § 45V(b)(3) is not a multiple of 0.1 cent, such amount is rounded to the nearest multiple of 0.1 cent. Section 45(e)(2)(B) defines the term “inflation adjustment factor” as, with respect to a calendar year, a fraction the numerator of which is the GDP implicit price deflator for the preceding calendar year and the denominator of which is the GDP implicit price deflator for the calendar year 1992. The term “GDP implicit price deflator” means the most recent revision of the implicit price deflator for the gross domestic product as computed and published by the Department of Commerce before March 15 of the calendar year. SECTION 3. INFLATION ADJUSTMENT FACTORS .01 2023 Inflation Adjustment Factor. For purposes of § 45V(b)(3), for qualified clean hydrogen produced in calendar year 2023, the inflation adjustment factor is a fraction the numerator of which is the GDP implicit price deflator for 2022 (117.973) and the denominator of which is the GDP implicit price deflator for 2022 (117.973), which yields an inflation adjustment factor of 1. .02 2024 Inflation Adjustment Factor. For purposes of § 45V(b)(3), for qualified clean hydrogen produced in calendar year 2024, the inflation adjustment factor is a fraction the numerator of which is the GDP implicit price deflator for 2023 (122.273) and the denominator of which is the GDP implicit price deflator for 2022 (117.973), which yields an inflation adjustment factor of 1.0364. SECTION 4. APPLICABLE AMOUNTS .01 2023 Applicable Amount. For qualified clean hydrogen produced in calendar year 2023, the applicable amount determined under § 45V(b)(1) is the product of $0.60 ($0.60 x inflation adjustment factor of 1) and the applicable percentage, which depends on the lifecycle GHG emissions rate of the qualified clean hydrogen production process. For qualified clean hydrogen produced through a process that results in a lifecycle GHG emissions rate of: (i) not greater than 4 kilograms of CO2e per kilogram of hydrogen, and not less than 2.5 kilograms of CO2e per kilogram of hydrogen, the applicable amount is $0.120; (ii) less than 2.5 kilograms of CO2e per kilogram of hydrogen, and not less than 1.5 kilograms of CO2e per kilogram of hydrogen, the applicable amount is $0.150; (iii) less than 1.5 kilograms of CO2e per kilogram of hydrogen, and not less than 0.45 kilograms of CO2e per kilogram of hydrogen, the applicable amount is $0.200; and (iv) less than 0.45 kilograms of CO2e per kilogram of hydrogen, the applicable amount is $0.600. .02 2024 Applicable Amount. For qualified clean hydrogen produced in calendar year 2024, the applicable amount determined under § 45V(b)(1) is the product of $0.622 ($0.60 x inflation adjustment factor of 1.0364) and the applicable percentage, which depends on the lifecycle GHG emissions rate of the qualified clean hydrogen production process. For qualified clean hydrogen produced through a process that results in a lifecycle GHG emissions rate of: (i) not greater than 4 kilograms of CO2e per kilogram of hydrogen, and not less than 2.5 kilograms of CO2e per kilogram of hydrogen, the applicable amount is $0.124; (ii) less than 2.5 kilograms of CO2e per kilogram of hydrogen, and not less than 1.5 kilograms of CO2e per kilogram of hydrogen, the applicable amount is $0.156; (iii) less than 1.5 kilograms of CO2e per kilogram of hydrogen, and not less than 0.45 kilograms of CO2e per kilogram of hydrogen, the applicable amount is $0.208; and (iv) less than 0.45 kilograms of CO2e per kilogram of hydrogen, the applicable amount is $0.622. SECTION 5. DRAFTING INFORMATION The principal author of this notice is Courtney Hutson of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice contact Courtney Hutson at (202) 317-5319 (not a toll-free number). Treatment of certain relief payments made to individuals affected by the East Palestine, Ohio train derailment Notice 2024-46 SECTION 1. OVERVIEW AND PURPOSE This notice announces that the Commissioner of Internal Revenue (Commissioner) has determined that the February 3, 2023, derailment of a freight train operated by a common carrier in East Palestine, Ohio (Derailment), is a qualified disaster for purposes of § 139 of the Internal Revenue Code (Code). As a result of this determination, certain payments made by the common carrier to individuals affected by the Derailment (affected individuals) are excludable from gross income as qualified disaster relief payments under § 139(a). SECTION 2. BACKGROUND .01 Derailment in East Palestine, Ohio On February 3, 2023, a multi-car freight train operated by a common carrier derailed in the Village of East Palestine, located in Columbiana County in the State of Ohio. Several of the train cars contained hazardous materials, including vinyl chloride, ethylene glycol monobutyl ether, ethylhexyl acrylate, butyl acrylate, benzene residue, and isobutylene. Some of these train cars spilled their loads onto the ground and into local waterways, and other train cars caught fire. Later, the contents of certain train cars were vented and burned off by the common carrier to prevent an explosion. As a result of the Derailment, and the potential environmental and health concerns from the spillage of the hazardous material, a number of residents and businesses near the Derailment site were evacuated. The Environmental Protection Agency deployed a team to East Palestine, Ohio to support state and local emergency and environmental response efforts. Following the Derailment, the common carrier began operating a family assistance center in Ohio to provide financial support to affected individuals of East Palestine, Ohio and surrounding communities, including communities in the Commonwealth of Pennsylvania and the State of West Virginia. Beginning in 2023, the common carrier made payments to affected individuals for the following items: (a) relocation expenses, including for hotels, meals, gas or other fuel, pet boarding, and replacement of clothing and other personal items; (b) costs to repair and rehabilitate homes and the surrounding environment (for example, power washing, air purifiers, air duct cleaning, and well-water testing); (c) medical expenses, including prescription medications; (d) lost wages; (e) one-time “inconvenience payments” of $1,000; (f) compensation to certain affected individuals who sold their homes, if the sale was completed after the Derailment; and (g) payments to property owners to allow the common carrier access to the track for remediation and for access to clean nearby creeks and streams. In connection with the Derailment, the common carrier also made payments to certain businesses. The common carrier has furnished Forms 1099-MISC, Miscellaneous Information, to affected individuals for payments made after February 3, 2023, and on or before December 31, 2023, reporting these payments as includable in gross income. .02 Exclusion of qualified disaster relief payments from gross income. Section 139(a) provides that gross income does not include any amount received by an individual as a qualified disaster relief payment. This exclusion does not apply to exclude payments made to businesses from gross income. Section 139(b) provides that a qualified disaster relief payment includes any amount paid to or for the benefit of an individual– (1) To reimburse or pay reasonable and necessary personal, family, living, or funeral expenses (not otherwise compensated for by insurance or otherwise) incurred as a result of a qualified disaster, (2) To reimburse or pay reasonable and necessary expenses (not otherwise compensated for by insurance or otherwise) incurred for the repair or rehabilitation of a personal residence or repair or replacement of its contents to the extent that the need for such repair, rehabilitation, or replacement is attributable to a qualified disaster, or (3) By a person engaged in the furnishing or sale of transportation as a common carrier by reason of the death or personal physical injuries incurred as a result of a qualified disaster. Under § 139(c)(3), the term “qualified disaster” includes a disaster that results from an accident involving a common carrier, or from any other event, which is determined by the Secretary of the Treasury or her delegate (Secretary) to be of a catastrophic nature. SECTION 3. DISCUSSION .01 Designation as a qualified disaster. The Commissioner, pursuant to a general delegation by the Secretary, has determined that the Derailment is an event of a catastrophic nature under § 139(c)(3). Therefore, the Derailment is a qualified disaster under § 139. .02 Qualified disaster relief payments. As a result of the Commissioner’s determination, certain of the payments described in section 2 of this notice, which were made by the common carrier to affected individuals, are excluded from affected individuals’ gross income because the payments are qualified disaster relief payments. Specifically, the following types of payments to affected individuals are excludable from gross income as qualified disaster relief payments: payment or reimbursement of relocation expenses, including for hotels, meals, gas or other fuel, pet boarding, and replacement of clothing and other personal items, as well as payment or reimbursement of expenses for the repair and rehabilitation of homes and surrounding environment (for example power washing, air purifiers, air duct cleaning, and well-water testing), medical expenses, prescription medications, the one-time inconvenience payments of $1,000, and compensation to certain affected individuals who sold their homes if the sale was completed after the Derailment. The following types of payments are not qualified disaster relief payments and are includable in gross income: (1) payments made for the replacement of income, such as lost wages; (2) payments of any type made to businesses; or (3) payments made by the common carrier to access the track for remediation or to access creeks or streams for cleaning. SECTION 4. PROCEDURE FOR AFFECTED INDIVIDUALS TO EXCLUDE QUALIFIED DISASTER RELIEF PAYMENTS FROM INCOME .01 Instructions for affected individuals who have not yet filed an individual Federal income tax return. Affected individuals who received payments from the common carrier and who have not yet filed their Federal income tax returns for the year the payment was received should not include any qualified disaster relief payments described in section 3.02 of this notice (even if reflected on Form 1099-MISC) in Federal gross income on their Form 1040, U.S. Individual Income Tax Return, except to the extent the expenses reimbursed by the common carrier were (or are expected to be) also compensated for by insurance or otherwise. If filing Form 1040 electronically, affected individuals should attach to the Form 1040 a .pdf attachment with filename “EPTDR-East Palestine Train Derailment Relief.” The attachment should state “East Palestine Train Derailment Relief.” If mailing the Form 1040, state “East Palestine Train Derailment Relief” at the top of Form 1040. Mail the Form 1040 to the address in the Form instructions. .02 Instructions for affected individuals who have already filed a 2023 individual Federal income tax return that included qualified disaster relief payments in gross income. Affected individuals who have filed their 2023 Federal income tax returns may amend their returns by filing Form 1040-X, Amended U.S. Individual Income Tax Return, to exclude any qualified disaster relief payments described in section 3.02 of this notice (even if reflected on Form 1099-MISC) that were previously included on their original 2023 individual Federal income tax returns (except to the extent the expenses that were reimbursed by the common carrier were (or are expected to be) also compensated for by insurance or otherwise). The IRS accepts paper and electronically filed Forms 1040-X, although a Form 1040-X may be filed electronically only with certain tax filing software. Check with your preferred tax software provider for additional information. If filing Form 1040-X electronically, attach a .pdf attachment with filename “EPTDR-East Palestine Train Derailment Relief.” The attachment should state “East Palestine Train Derailment Relief.” You may also state “East Palestine Train Derailment Relief” at the beginning of Part III, Explanation of Changes. If filing Form 1040-X on paper, state “East Palestine Train Derailment Relief” at the top of Form 1040-X. Also state “East Palestine Train Derailment Relief” at the beginning of Part II, Explanation of Changes. Mail the Form 1040-X to the address in the Form instructions. Affected individuals can obtain additional information regarding filing an amended return at irs.gov/filing/file-an-amended-return. The IRS recommends filing tax returns electronically whenever possible. SECTION 5. DRAFTING INFORMATION The principal author of this notice is Jonathan A. Dunlap of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this notice contact Mr. Dunlap at 202-317-4718 (not a toll-free number). Energy Community Bonus Credit Amounts or Rates Annual Statistical Area Category Update and Coal Closure Category Update Notice 2024-48 SECTION 1. PURPOSE This notice publishes lists of information that taxpayers may use to determine whether they meet certain requirements under the Statistical Area Category or the Coal Closure Category as described in sections 3.03 and 3.04 of Notice 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 These lists are provided in Appendix 1 and Appendix 2 to this notice. Appendix 1 to this notice pertains to the Statistical Area Category, and Appendix 2 to this notice pertains to the Coal Closure Category. This notice does not include information that pertains to the Brownfield Category as described in section 3.02 of Notice 2023-29. Appendices A, B, and C to Notice 2023-29; Appendices 1, 2, and 3 to Notice 2023-47;3 Appendices 1 and 2 to Notice 2024-30;4 and Appendices 1 and 2 to this notice may not be used for purposes of the qualifying advanced energy project credit determined under § 48C. SECTION 2. BACKGROUND Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA), amended §§ 45 and 48 to provide increased credit amounts or rates if certain requirements pertaining to energy communities are satisfied, and added new §§ 45Y and 48E, which provide increased credit amounts or rates for certain qualified facilities, energy projects, or energy storage technologies that satisfy similar requirements and that are placed in service after December 31, 2024. Sections 45(b)(11), 48(a)(14), 45Y(g)(7), and 48E(a)(3)(A) provide the requirements that taxpayers must satisfy to qualify EC Projects (as defined in section 2 of Notice 2023-29) for increased energy community bonus credit amounts or rates under those provisions of the Code. Section 2 of Notice 2023-29 provides that the term “EC Project” refers to: (1) a qualified facility eligible for a credit determined under § 45 (§ 45 credit) or determined under § 45Y (§ 45Y credit) that is located in an energy community; (2) an energy project eligible for a credit determined under § 48 (§ 48 credit), which may include qualified property for which a taxpayer has made a valid irrevocable election under § 48(a)(5) to treat such qualified property as energy property under § 48, that is placed in service within an energy community; or (3) a qualified investment with respect to a qualified facility or an energy storage technology eligible for a credit determined under § 48E (§ 48E credit) that is placed in service within an energy community. Section 45(b)(11)(A) provides that in the case of a qualified facility located in an energy community, the § 45 credit (determined after the application of § 45(b)(1) through (10)), without the application of § 45(b)(9) (domestic content bonus credit amount) is increased by 10 percent. Section 45Y(g)(7) provides a similar rule with respect to a qualified facility that is eligible for a § 45Y credit. Section 48(a)(14) provides that in the case of an energy project placed in service within an energy community, the energy percentage used to determine the rate of the § 48 credit is increased by 2 percentage points. Section 48E(a)(3)(A) provides a similar rule for qualified investments with respect to a qualified facility or energy storage technology eligible for a § 48E credit that is placed in service within an energy community. In the case of a taxpayer also satisfying the prevailing wage and apprenticeship requirements (described in §§ 48(a)(10) and (11) and 48E(d)(3) and (4)) or meeting one of the other project requirements (described in §§ 48(a)(9)(B) and 48E(a)(2)(A)(ii) and (2)(B)(ii)), the rate of the § 48 credit or § 48E credit, as applicable, is increased by 10 percentage points. Section 45(b)(11)(B) identifies three location-based categories of energy communities for purposes of §§ 45, 45Y, 48, and 48E, described in Notice 2023-29 as the Brownfield Category, the Statistical Area Category, and the Coal Closure Category. Notice 2023-29 contains three appendices (A, B, and C) that set forth certain metropolitan statistical areas (MSAs) or non-metropolitan statistical areas (non-MSAs) relevant to the Statistical Area Category and certain census tracts within the Coal Closure Category. Notice 2023-47 contains three appendices (1, 2, and 3) that update the information provided in the appendices to Notice 2023-29. Notice 2024-30 contains two appendices (1 and 2) that update the information provided in Appendix B to Notice 2023-29 and Appendices 1 and 2 to Notice 2023-47. Notice 2023-29 describes certain rules that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to include in forthcoming proposed regulations for determining what constitutes an energy community, as defined in § 45(b)(11)(B) and as adopted by §§ 45Y(g)(7), 48(a)(14), and 48E(a)(3)(A), and for determining whether a qualified facility, an energy project, or energy storage technology is located in an energy community. The notice provides that the Treasury Department and the IRS intend to propose that the regulations will apply to taxable years ending after April 4, 2023, and that until the issuance of the regulations, taxpayers may rely on the rules described in sections 3 through 6 of Notice 2023-29. Notice 2024-30 modifies Notice 2023-29 by expanding the Nameplate Capacity Attribution Rule under section 4.02(1)(b) of Notice 2023-29 to include additional attribution property and by adding two 2017 North American Industry Classification System (NAICS) industry codes to the table in section 3.03(2) of Notice 2023-29 for purposes of determining whether an MSA or non-MSA has met the threshold for Fossil Fuel Employment (as defined in section 3.03(2) of Notice 2023-29). Appendix 1 to Notice 2024-30 provided a list of additional MSAs and non-MSAs that meet the Fossil Fuel Employment threshold after modifying Notice 2023-29 to add two NAICS codes to the table in section 3.03(2) of Notice 2023-29. Section 3.02(2) of Notice 2024-30 provided that Appendix 1 to Notice 2024-30, Appendix 1 to Notice 2023-47, and Appendix B to Notice 2023-29 together provide the full list of MSAs and non-MSAs that meet the Fossil Fuel Employment threshold applicable to the period beginning on January 1, 2023, and until the Treasury Department and the IRS issue an updated list. As of June 7, 2024, the Census Bureau has not yet released the 2022 County Business Patterns. Therefore, there are no additional MSAs and non-MSAs that meet the Fossil Fuel Employment threshold. SECTION 3. ENERGY COMMUNITY APPENDICES In accordance with sections 3.03 and 3.04 of Notice 2023-29, this notice provides new Appendices 1 and 2. (1) Appendix 1: Appendix 1 is a list of MSAs and non-MSAs that qualify as energy communities because they meet the Fossil Fuel Employment threshold and have an unemployment rate at or above the national average unemployment rate for calendar year 2023 as described in § 45(b)(11)(B)(ii)(II) and section 3.03(3) of Notice 2023-29. Appendix 1 uses the 2023 calendar year county unemployment rates released on April 19, 2024, by the Local Area Unemployment Statistics (LAUS) program of the Bureau of Labor Statistics (BLS)5 to include MSAs and non-MSAs that meet the Fossil Fuel Employment threshold (after the addition of two NAICS codes to the table in section 3.03(2) of Notice 2023-29 by Notice 2024-30), and that also have an unemployment rate at or above the national average unemployment rate for calendar year 2023 (as described in § 45(b)(11)(B)(ii)(II) and section 3.03(3) of Notice 2023-29). The energy community status for the MSAs and non-MSAs listed in Appendix 1 is applicable as of June 7, 2024, and that status will continue until the Treasury Department and the IRS issue an updated list based on unemployment rates for 2024. (2) Appendix 2: Appendix 2 lists the newly identified census tracts with either a coal mine closure or a coal-fired electric generating unit retirement, and census tracts that directly adjoin the census tracts with coal closures, using the Mine Safety and Health Administration’s (MSHA) Mine Data Retrieval System data and the U.S. Energy Information Administration’s EIA Form 860 and EIA Form 860M data as of April 1, 2024, and historical extracts from the MSHA’s Mine Data Retrieval System that enumerates each status change for a mine. Appendix 2 should be combined with Appendix C to Notice 2023-29 and Appendix 3 to Notice 2023-47 to provide the full list of coal closure census tracts. SECTION 4. DRAFTING INFORMATION The principal author of this notice is the Office of Associate Chief Counsel (Passthroughs & Special Industries). However, other personnel from the Treasury Department and the IRS participated in its development. For further information regarding this notice, call the energy security guidance contact number at (202) 317-5254 (not a toll-free number). Appendix 1: MSAs and non-MSAs that qualify as energy communities by meeting the Fossil Fuel Employment threshold and the unemployment rate requirement for calendar year 2023 State FIPS Code County FIPS Code State Name County or County- Equivalent Entity Name MSA or non-MSA Code MSA or non-MSA Name 01 023 Alabama Choctaw County 100003 Southwest Alabama nonmetropolitan area 01 025 Alabama Clarke County 100003 Southwest Alabama nonmetropolitan area 01 035 Alabama Conecuh County 100003 Southwest Alabama nonmetropolitan area 01 047 Alabama Dallas County 100003 Southwest Alabama nonmetropolitan area 01 053 Alabama Escambia County 100003 Southwest Alabama nonmetropolitan area 01 063 Alabama Greene County 100003 Southwest Alabama nonmetropolitan area 01 091 Alabama Marengo County 100003 Southwest Alabama nonmetropolitan area 01 099 Alabama Monroe County 100003 Southwest Alabama nonmetropolitan area 01 105 Alabama Perry County 100003 Southwest Alabama nonmetropolitan area 01 119 Alabama Sumter County 100003 Southwest Alabama nonmetropolitan area 01 129 Alabama Washington County 100003 Southwest Alabama nonmetropolitan area 01 131 Alabama Wilcox County 100003 Southwest Alabama nonmetropolitan area 02 013 Alaska Aleutians East Borough 200006 Alaska nonmetropolitan area 02 016 Alaska Aleutians West Census Area 200006 Alaska nonmetropolitan area 02 020 Alaska Anchorage Municipality 11260 Anchorage, AK 02 050 Alaska Bethel Census Area 200006 Alaska nonmetropolitan area 02 060 Alaska Bristol Bay Borough 200006 Alaska nonmetropolitan area 02 063 Alaska Chugach Census Area 200006 Alaska nonmetropolitan area 02 066 Alaska Copper River Census Area 200006 Alaska nonmetropolitan area 02 068 Alaska Denali Borough 200006 Alaska nonmetropolitan area 02 070 Alaska Dillingham Census Area 200006 Alaska nonmetropolitan area 02 090 Alaska Fairbanks North Star Borough 21820 Fairbanks, AK 02 100 Alaska Haines Borough 200006 Alaska nonmetropolitan area 02 105 Alaska Hoonah-Angoon Census Area 200006 Alaska nonmetropolitan area 02 110 Alaska Juneau City and Borough 200006 Alaska nonmetropolitan area 02 122 Alaska Kenai Peninsula Borough 200006 Alaska nonmetropolitan area 02 130 Alaska Ketchikan Gateway Borough 200006 Alaska nonmetropolitan area 02 150 Alaska Kodiak Island Borough 200006 Alaska nonmetropolitan area 02 158 Alaska Kusilvak Census Area 200006 Alaska nonmetropolitan area 02 164 Alaska Lake and Peninsula Borough 200006 Alaska nonmetropolitan area 02 170 Alaska Matanuska-Susitna Borough 11260 Anchorage, AK 02 180 Alaska Nome Census Area 200006 Alaska nonmetropolitan area 02 185 Alaska North Slope Borough 200006 Alaska nonmetropolitan area 02 188 Alaska Northwest Arctic Borough 200006 Alaska nonmetropolitan area 02 195 Alaska Petersburg Borough 200006 Alaska nonmetropolitan area 02 198 Alaska Prince of Wales-Hyder Census Area 200006 Alaska nonmetropolitan area 02 220 Alaska Sitka City and Borough 200006 Alaska nonmetropolitan area 02 230 Alaska Skagway Municipality 200006 Alaska nonmetropolitan area 02 240 Alaska Southeast Fairbanks Census Area 200006 Alaska nonmetropolitan area 02 275 Alaska Wrangell City and Borough 200006 Alaska nonmetropolitan area 02 282 Alaska Yakutat City and Borough 200006 Alaska nonmetropolitan area 02 290 Alaska Yukon-Koyukuk Census Area 200006 Alaska nonmetropolitan area 04 001 Arizona Apache County 400001 Arizona nonmetropolitan area 04 003 Arizona Cochise County 43420 Sierra Vista-Douglas, AZ 04 005 Arizona Coconino County 22380 Flagstaff, AZ 04 007 Arizona Gila County 400001 Arizona nonmetropolitan area 04 009 Arizona Graham County 400001 Arizona nonmetropolitan area 04 011 Arizona Greenlee County 400001 Arizona nonmetropolitan area 04 012 Arizona La Paz County 400001 Arizona nonmetropolitan area 04 015 Arizona Mohave County 29420 Lake Havasu City-Kingman, AZ 04 017 Arizona Navajo County 400001 Arizona nonmetropolitan area 04 019 Arizona Pima County 46060 Tucson, AZ 04 023 Arizona Santa Cruz County 400001 Arizona nonmetropolitan area 05 001 Arkansas Arkansas County 500004 South Arkansas nonmetropolitan area 05 003 Arkansas Ashley County 500004 South Arkansas nonmetropolitan area 05 005 Arkansas Baxter County 500001 North Arkansas nonmetropolitan area 05 009 Arkansas Boone County 500001 North Arkansas nonmetropolitan area 05 011 Arkansas Bradley County 500004 South Arkansas nonmetropolitan area 05 013 Arkansas Calhoun County 500004 South Arkansas nonmetropolitan area 05 015 Arkansas Carroll County 500001 North Arkansas nonmetropolitan area 05 017 Arkansas Chicot County 500004 South Arkansas nonmetropolitan area 05 019 Arkansas Clark County 500003 West Arkansas nonmetropolitan area 05 021 Arkansas Clay County 500002 East Arkansas nonmetropolitan area 05 023 Arkansas Cleburne County 500001 North Arkansas nonmetropolitan area 05 025 Arkansas Cleveland County 38220 Pine Bluff, AR 05 027 Arkansas Columbia County 500004 South Arkansas nonmetropolitan area 05 029 Arkansas Conway County 500003 West Arkansas nonmetropolitan area 05 037 Arkansas Cross County 500002 East Arkansas nonmetropolitan area 05 039 Arkansas Dallas County 500004 South Arkansas nonmetropolitan area 05 041 Arkansas Desha County 500004 South Arkansas nonmetropolitan area 05 043 Arkansas Drew County 500004 South Arkansas nonmetropolitan area 05 047 Arkansas Franklin County 500003 West Arkansas nonmetropolitan area 05 049 Arkansas Fulton County 500001 North Arkansas nonmetropolitan area 05 051 Arkansas Garland County 26300 Hot Springs, AR 05 055 Arkansas Greene County 500002 East Arkansas nonmetropolitan area 05 057 Arkansas Hempstead County 500004 South Arkansas nonmetropolitan area 05 059 Arkansas Hot Spring County 500003 West Arkansas nonmetropolitan area 05 061 Arkansas Howard County 500004 South Arkansas nonmetropolitan area 05 063 Arkansas Independence County 500001 North Arkansas nonmetropolitan area 05 065 Arkansas Izard County 500001 North Arkansas nonmetropolitan area 05 067 Arkansas Jackson County 500001 North Arkansas nonmetropolitan area 05 069 Arkansas Jefferson County 38220 Pine Bluff, AR 05 071 Arkansas Johnson County 500003 West Arkansas nonmetropolitan area 05 073 Arkansas Lafayette County 500004 South Arkansas nonmetropolitan area 05 075 Arkansas Lawrence County 500002 East Arkansas nonmetropolitan area 05 077 Arkansas Lee County 500002 East Arkansas nonmetropolitan area 05 079 Arkansas Lincoln County 38220 Pine Bluff, AR 05 081 Arkansas Little River County 45500 Texarkana, TX-AR 05 083 Arkansas Logan County 500003 West Arkansas nonmetropolitan area 05 089 Arkansas Marion County 500001 North Arkansas nonmetropolitan area 05 091 Arkansas Miller County 45500 Texarkana, TX-AR 05 093 Arkansas Mississippi County 500002 East Arkansas nonmetropolitan area 05 095 Arkansas Monroe County 500002 East Arkansas nonmetropolitan area 05 097 Arkansas Montgomery County 500003 West Arkansas nonmetropolitan area 05 099 Arkansas Nevada County 500004 South Arkansas nonmetropolitan area 05 101 Arkansas Newton County 500001 North Arkansas nonmetropolitan area 05 103 Arkansas Ouachita County 500004 South Arkansas nonmetropolitan area 05 107 Arkansas Phillips County 500002 East Arkansas nonmetropolitan area 05 109 Arkansas Pike County 500003 West Arkansas nonmetropolitan area 05 113 Arkansas Polk County 500003 West Arkansas nonmetropolitan area 05 115 Arkansas Pope County 500003 West Arkansas nonmetropolitan area 05 117 Arkansas Prairie County 500002 East Arkansas nonmetropolitan area 05 121 Arkansas Randolph County 500002 East Arkansas nonmetropolitan area 05 123 Arkansas St. Francis County 500002 East Arkansas nonmetropolitan area 05 127 Arkansas Scott County 500003 West Arkansas nonmetropolitan area 05 129 Arkansas Searcy County 500001 North Arkansas nonmetropolitan area 05 133 Arkansas Sevier County 500004 South Arkansas nonmetropolitan area 05 135 Arkansas Sharp County 500001 North Arkansas nonmetropolitan area 05 137 Arkansas Stone County 500001 North Arkansas nonmetropolitan area 05 139 Arkansas Union County 500004 South Arkansas nonmetropolitan area 05 141 Arkansas Van Buren County 500001 North Arkansas nonmetropolitan area 05 145 Arkansas White County 500001 North Arkansas nonmetropolitan area 05 147 Arkansas Woodruff County 500001 North Arkansas nonmetropolitan area 05 149 Arkansas Yell County 500003 West Arkansas nonmetropolitan area 06 001 California Alameda County 41860 San Francisco-Oakland-Hayward, CA 06 003 California Alpine County 600006 Eastern Sierra-Mother Lode Region of California nonmetropolitan area 06 005 California Amador County 600006 Eastern Sierra-Mother Lode Region of California nonmetropolitan area 06 009 California Calaveras County 600006 Eastern Sierra-Mother Lode Region of California nonmetropolitan area 06 011 California Colusa County 600007 North Valley-Northern Mountains Region of California nonmetropolitan area 06 013 California Contra Costa County 41860 San Francisco-Oakland-Hayward, CA 06 021 California Glenn County 600007 North Valley-Northern Mountains Region of California nonmetropolitan area 06 027 California Inyo County 600006 Eastern Sierra-Mother Lode Region of California nonmetropolitan area 06 029 California Kern County 12540 Bakersfield, CA 06 035 California Lassen County 600007 North Valley-Northern Mountains Region of California nonmetropolitan area 06 037 California Los Angeles County 31080 Los Angeles-Long Beach-Anaheim, CA 06 041 California Marin County 41860 San Francisco-Oakland-Hayward, CA 06 043 California Mariposa County 600006 Eastern Sierra-Mother Lode Region of California nonmetropolitan area 06 049 California Modoc County 600007 North Valley-Northern Mountains Region of California nonmetropolitan area 06 051 California Mono County 600006 Eastern Sierra-Mother Lode Region of California nonmetropolitan area 06 057 California Nevada County 600007 North Valley-Northern Mountains Region of California nonmetropolitan area 06 059 California Orange County 31080 Los Angeles-Long Beach-Anaheim, CA 06 063 California Plumas County 600007 North Valley-Northern Mountains Region of California nonmetropolitan area 06 065 California Riverside County 40140 Riverside-San Bernardino-Ontario, CA 06 071 California San Bernardino County 40140 Riverside-San Bernardino-Ontario, CA 06 073 California San Diego County 41740 San Diego-Carlsbad, CA 06 075 California San Francisco County 41860 San Francisco-Oakland-Hayward, CA 06 081 California San Mateo County 41860 San Francisco-Oakland-Hayward, CA 06 083 California Santa Barbara County 42200 Santa Maria-Santa Barbara, CA 06 091 California Sierra County 600007 North Valley-Northern Mountains Region of California nonmetropolitan area 06 093 California Siskiyou County 600007 North Valley-Northern Mountains Region of California nonmetropolitan area 06 095 California Solano County 46700 Vallejo-Fairfield, CA 06 101 California Sutter County 49700 Yuba City, CA 06 103 California Tehama County 600007 North Valley-Northern Mountains Region of California nonmetropolitan area 06 105 California Trinity County 600007 North Valley-Northern Mountains Region of California nonmetropolitan area 06 107 California Tulare County 47300 Visalia-Porterville, CA 06 109 California Tuolumne County 600006 Eastern Sierra-Mother Lode Region of California nonmetropolitan area 06 111 California Ventura County 37100 Oxnard-Thousand Oaks-Ventura, CA 06 115 California Yuba County 49700 Yuba City, CA 09 001 Connecticut Fairfield County 14860 Bridgeport-Stamford-Norwalk, CT 09 009 Connecticut New Haven County 35300 New Haven-Milford, CT 10 001 Delaware Kent County 20100 Dover, DE 16 003 Idaho Adams County 1600006 Northwestern Idaho nonmetropolitan area 16 009 Idaho Benewah County 1600006 Northwestern Idaho nonmetropolitan area 16 017 Idaho Bonner County 1600006 Northwestern Idaho nonmetropolitan area 16 021 Idaho Boundary County 1600006 Northwestern Idaho nonmetropolitan area 16 035 Idaho Clearwater County 1600006 Northwestern Idaho nonmetropolitan area 16 039 Idaho Elmore County 1600006 Northwestern Idaho nonmetropolitan area 16 049 Idaho Idaho County 1600006 Northwestern Idaho nonmetropolitan area 16 057 Idaho Latah County 1600006 Northwestern Idaho nonmetropolitan area 16 061 Idaho Lewis County 1600006 Northwestern Idaho nonmetropolitan area 16 075 Idaho Payette County 1600006 Northwestern Idaho nonmetropolitan area 16 079 Idaho Shoshone County 1600006 Northwestern Idaho nonmetropolitan area 16 085 Idaho Valley County 1600006 Northwestern Idaho nonmetropolitan area 16 087 Idaho Washington County 1600006 Northwestern Idaho nonmetropolitan area 17 001 Illinois Adams County 1700002 West Central Illinois nonmetropolitan area 17 009 Illinois Brown County 1700002 West Central Illinois nonmetropolitan area 17 011 Illinois Bureau County 1700001 Northwest Illinois nonmetropolitan area 17 015 Illinois Carroll County 1700001 Northwest Illinois nonmetropolitan area 17 017 Illinois Cass County 1700002 West Central Illinois nonmetropolitan area 17 021 Illinois Christian County 1700002 West Central Illinois nonmetropolitan area 17 023 Illinois Clark County 1700003 East Central Illinois nonmetropolitan area 17 025 Illinois Clay County 1700003 East Central Illinois nonmetropolitan area 17 029 Illinois Coles County 1700003 East Central Illinois nonmetropolitan area 17 031 Illinois Cook County 16980 Chicago-Naperville-Elgin, IL-IN-WI 17 033 Illinois Crawford County 1700003 East Central Illinois nonmetropolitan area 17 035 Illinois Cumberland County 1700003 East Central Illinois nonmetropolitan area 17 037 Illinois DeKalb County 16980 Chicago-Naperville-Elgin, IL-IN-WI 17 041 Illinois Douglas County 1700003 East Central Illinois nonmetropolitan area 17 043 Illinois DuPage County 16980 Chicago-Naperville-Elgin, IL-IN-WI 17 045 Illinois Edgar County 1700003 East Central Illinois nonmetropolitan area 17 047 Illinois Edwards County 1700004 South Illinois nonmetropolitan area 17 049 Illinois Effingham County 1700003 East Central Illinois nonmetropolitan area 17 051 Illinois Fayette County 1700003 East Central Illinois nonmetropolitan area 17 055 Illinois Franklin County 1700004 South Illinois nonmetropolitan area 17 057 Illinois Fulton County 1700002 West Central Illinois nonmetropolitan area 17 059 Illinois Gallatin County 1700004 South Illinois nonmetropolitan area 17 061 Illinois Greene County 1700002 West Central Illinois nonmetropolitan area 17 063 Illinois Grundy County 16980 Chicago-Naperville-Elgin, IL-IN-WI 17 065 Illinois Hamilton County 1700004 South Illinois nonmetropolitan area 17 067 Illinois Hancock County 1700002 West Central Illinois nonmetropolitan area 17 069 Illinois Hardin County 1700004 South Illinois nonmetropolitan area 17 071 Illinois Henderson County 1700002 West Central Illinois nonmetropolitan area 17 075 Illinois Iroquois County 1700003 East Central Illinois nonmetropolitan area 17 077 Illinois Jackson County 16060 Carbondale-Marion, IL 17 079 Illinois Jasper County 1700003 East Central Illinois nonmetropolitan area 17 081 Illinois Jefferson County 1700004 South Illinois nonmetropolitan area 17 085 Illinois Jo Daviess County 1700001 Northwest Illinois nonmetropolitan area 17 087 Illinois Johnson County 1700004 South Illinois nonmetropolitan area 17 089 Illinois Kane County 16980 Chicago-Naperville-Elgin, IL-IN-WI 17 091 Illinois Kankakee County 28100 Kankakee, IL 17 093 Illinois Kendall County 16980 Chicago-Naperville-Elgin, IL-IN-WI 17 095 Illinois Knox County 1700002 West Central Illinois nonmetropolitan area 17 097 Illinois Lake County 16980 Chicago-Naperville-Elgin, IL-IN-WI 17 099 Illinois LaSalle County 1700001 Northwest Illinois nonmetropolitan area 17 101 Illinois Lawrence County 1700003 East Central Illinois nonmetropolitan area 17 103 Illinois Lee County 1700001 Northwest Illinois nonmetropolitan area 17 105 Illinois Livingston County 1700002 West Central Illinois nonmetropolitan area 17 107 Illinois Logan County 1700002 West Central Illinois nonmetropolitan area 17 109 Illinois McDonough County 1700002 West Central Illinois nonmetropolitan area 17 111 Illinois McHenry County 16980 Chicago-Naperville-Elgin, IL-IN-WI 17 115 Illinois Macon County 19500 Decatur, IL 17 121 Illinois Marion County 1700003 East Central Illinois nonmetropolitan area 17 125 Illinois Mason County 1700002 West Central Illinois nonmetropolitan area 17 127 Illinois Massac County 1700004 South Illinois nonmetropolitan area 17 129 Illinois Menard County 44100 Springfield, IL 17 135 Illinois Montgomery County 1700002 West Central Illinois nonmetropolitan area 17 137 Illinois Morgan County 1700002 West Central Illinois nonmetropolitan area 17 139 Illinois Moultrie County 1700002 West Central Illinois nonmetropolitan area 17 141 Illinois Ogle County 1700001 Northwest Illinois nonmetropolitan area 17 145 Illinois Perry County 1700004 South Illinois nonmetropolitan area 17 149 Illinois Pike County 1700002 West Central Illinois nonmetropolitan area 17 151 Illinois Pope County 1700004 South Illinois nonmetropolitan area 17 153 Illinois Pulaski County 1700004 South Illinois nonmetropolitan area 17 155 Illinois Putnam County 1700001 Northwest Illinois nonmetropolitan area 17 157 Illinois Randolph County 1700004 South Illinois nonmetropolitan area 17 159 Illinois Richland County 1700003 East Central Illinois nonmetropolitan area 17 165 Illinois Saline County 1700004 South Illinois nonmetropolitan area 17 167 Illinois Sangamon County 44100 Springfield, IL 17 169 Illinois Schuyler County 1700002 West Central Illinois nonmetropolitan area 17 171 Illinois Scott County 1700002 West Central Illinois nonmetropolitan area 17 173 Illinois Shelby County 1700002 West Central Illinois nonmetropolitan area 17 177 Illinois Stephenson County 1700001 Northwest Illinois nonmetropolitan area 17 181 Illinois Union County 1700004 South Illinois nonmetropolitan area 17 183 Illinois Vermilion County 19180 Danville, IL 17 185 Illinois Wabash County 1700004 South Illinois nonmetropolitan area 17 187 Illinois Warren County 1700002 West Central Illinois nonmetropolitan area 17 189 Illinois Washington County 1700004 South Illinois nonmetropolitan area 17 191 Illinois Wayne County 1700004 South Illinois nonmetropolitan area 17 193 Illinois White County 1700004 South Illinois nonmetropolitan area 17 195 Illinois Whiteside County 1700001 Northwest Illinois nonmetropolitan area 17 197 Illinois Will County 16980 Chicago-Naperville-Elgin, IL-IN-WI 17 199 Illinois Williamson County 16060 Carbondale-Marion, IL 18 021 Indiana Clay County 45460 Terre Haute, IN 18 073 Indiana Jasper County 16980 Chicago-Naperville-Elgin, IL-IN-WI 18 089 Indiana Lake County 16980 Chicago-Naperville-Elgin, IL-IN-WI 18 111 Indiana Newton County 16980 Chicago-Naperville-Elgin, IL-IN-WI 18 127 Indiana Porter County 16980 Chicago-Naperville-Elgin, IL-IN-WI 18 153 Indiana Sullivan County 45460 Terre Haute, IN 18 165 Indiana Vermillion County 45460 Terre Haute, IN 18 167 Indiana Vigo County 45460 Terre Haute, IN 21 001 Kentucky Adair County 2100002 South Central Kentucky nonmetropolitan area 21 003 Kentucky Allen County 14540 Bowling Green, KY 21 005 Kentucky Anderson County 2100003 Central Kentucky nonmetropolitan area 21 007 Kentucky Ballard County 2100001 West Kentucky nonmetropolitan area 21 009 Kentucky Barren County 2100002 South Central Kentucky nonmetropolitan area 21 011 Kentucky Bath County 2100003 Central Kentucky nonmetropolitan area 21 013 Kentucky Bell County 2100004 East Kentucky nonmetropolitan area 21 019 Kentucky Boyd County 26580 Huntington-Ashland, WV-KY-OH 21 021 Kentucky Boyle County 2100003 Central Kentucky nonmetropolitan area 21 025 Kentucky Breathitt County 2100004 East Kentucky nonmetropolitan area 21 027 Kentucky Breckinridge County 2100001 West Kentucky nonmetropolitan area 21 031 Kentucky Butler County 14540 Bowling Green, KY 21 033 Kentucky Caldwell County 2100001 West Kentucky nonmetropolitan area 21 035 Kentucky Calloway County 2100001 West Kentucky nonmetropolitan area 21 039 Kentucky Carlisle County 2100001 West Kentucky nonmetropolitan area 21 041 Kentucky Carroll County 2100003 Central Kentucky nonmetropolitan area 21 043 Kentucky Carter County 2100004 East Kentucky nonmetropolitan area 21 045 Kentucky Casey County 2100002 South Central Kentucky nonmetropolitan area 21 051 Kentucky Clay County 2100004 East Kentucky nonmetropolitan area 21 053 Kentucky Clinton County 2100002 South Central Kentucky nonmetropolitan area 21 055 Kentucky Crittenden County 2100001 West Kentucky nonmetropolitan area 21 057 Kentucky Cumberland County 2100002 South Central Kentucky nonmetropolitan area 21 059 Kentucky Daviess County 36980 Owensboro, KY 21 061 Kentucky Edmonson County 14540 Bowling Green, KY 21 063 Kentucky Elliott County 2100004 East Kentucky nonmetropolitan area 21 065 Kentucky Estill County 2100003 Central Kentucky nonmetropolitan area 21 069 Kentucky Fleming County 2100003 Central Kentucky nonmetropolitan area 21 071 Kentucky Floyd County 2100004 East Kentucky nonmetropolitan area 21 073 Kentucky Franklin County 2100003 Central Kentucky nonmetropolitan area 21 075 Kentucky Fulton County 2100001 West Kentucky nonmetropolitan area 21 079 Kentucky Garrard County 2100003 Central Kentucky nonmetropolitan area 21 083 Kentucky Graves County 2100001 West Kentucky nonmetropolitan area 21 085 Kentucky Grayson County 2100001 West Kentucky nonmetropolitan area 21 087 Kentucky Green County 2100002 South Central Kentucky nonmetropolitan area 21 089 Kentucky Greenup County 26580 Huntington-Ashland, WV-KY-OH 21 091 Kentucky Hancock County 36980 Owensboro, KY 21 093 Kentucky Hardin County 21060 Elizabethtown-Fort Knox, KY 21 095 Kentucky Harlan County 2100004 East Kentucky nonmetropolitan area 21 097 Kentucky Harrison County 2100003 Central Kentucky nonmetropolitan area 21 099 Kentucky Hart County 2100002 South Central Kentucky nonmetropolitan area 21 105 Kentucky Hickman County 2100001 West Kentucky nonmetropolitan area 21 107 Kentucky Hopkins County 2100001 West Kentucky nonmetropolitan area 21 109 Kentucky Jackson County 2100004 East Kentucky nonmetropolitan area 21 115 Kentucky Johnson County 2100004 East Kentucky nonmetropolitan area 21 119 Kentucky Knott County 2100004 East Kentucky nonmetropolitan area 21 121 Kentucky Knox County 2100002 South Central Kentucky nonmetropolitan area 21 123 Kentucky Larue County 21060 Elizabethtown-Fort Knox, KY 21 125 Kentucky Laurel County 2100002 South Central Kentucky nonmetropolitan area 21 127 Kentucky Lawrence County 2100004 East Kentucky nonmetropolitan area 21 129 Kentucky Lee County 2100004 East Kentucky nonmetropolitan area 21 131 Kentucky Leslie County 2100004 East Kentucky nonmetropolitan area 21 133 Kentucky Letcher County 2100004 East Kentucky nonmetropolitan area 21 135 Kentucky Lewis County 2100003 Central Kentucky nonmetropolitan area 21 137 Kentucky Lincoln County 2100003 Central Kentucky nonmetropolitan area 21 139 Kentucky Livingston County 2100001 West Kentucky nonmetropolitan area 21 141 Kentucky Logan County 2100002 South Central Kentucky nonmetropolitan area 21 143 Kentucky Lyon County 2100001 West Kentucky nonmetropolitan area 21 145 Kentucky McCracken County 2100001 West Kentucky nonmetropolitan area 21 147 Kentucky McCreary County 2100002 South Central Kentucky nonmetropolitan area 21 149 Kentucky McLean County 36980 Owensboro, KY 21 151 Kentucky Madison County 2100003 Central Kentucky nonmetropolitan area 21 153 Kentucky Magoffin County 2100004 East Kentucky nonmetropolitan area 21 155 Kentucky Marion County 2100002 South Central Kentucky nonmetropolitan area 21 157 Kentucky Marshall County 2100001 West Kentucky nonmetropolitan area 21 159 Kentucky Martin County 2100004 East Kentucky nonmetropolitan area 21 161 Kentucky Mason County 2100003 Central Kentucky nonmetropolitan area 21 163 Kentucky Meade County 21060 Elizabethtown-Fort Knox, KY 21 165 Kentucky Menifee County 2100003 Central Kentucky nonmetropolitan area 21 167 Kentucky Mercer County 2100003 Central Kentucky nonmetropolitan area 21 169 Kentucky Metcalfe County 2100002 South Central Kentucky nonmetropolitan area 21 171 Kentucky Monroe County 2100002 South Central Kentucky nonmetropolitan area 21 173 Kentucky Montgomery County 2100003 Central Kentucky nonmetropolitan area 21 175 Kentucky Morgan County 2100004 East Kentucky nonmetropolitan area 21 177 Kentucky Muhlenberg County 2100001 West Kentucky nonmetropolitan area 21 179 Kentucky Nelson County 2100003 Central Kentucky nonmetropolitan area 21 181 Kentucky Nicholas County 2100003 Central Kentucky nonmetropolitan area 21 183 Kentucky Ohio County 2100001 West Kentucky nonmetropolitan area 21 187 Kentucky Owen County 2100003 Central Kentucky nonmetropolitan area 21 189 Kentucky Owsley County 2100004 East Kentucky nonmetropolitan area 21 193 Kentucky Perry County 2100004 East Kentucky nonmetropolitan area 21 195 Kentucky Pike County 2100004 East Kentucky nonmetropolitan area 21 197 Kentucky Powell County 2100003 Central Kentucky nonmetropolitan area 21 199 Kentucky Pulaski County 2100002 South Central Kentucky nonmetropolitan area 21 201 Kentucky Robertson County 2100003 Central Kentucky nonmetropolitan area 21 203 Kentucky Rockcastle County 2100003 Central Kentucky nonmetropolitan area 21 205 Kentucky Rowan County 2100003 Central Kentucky nonmetropolitan area 21 207 Kentucky Russell County 2100002 South Central Kentucky nonmetropolitan area 21 213 Kentucky Simpson County 2100002 South Central Kentucky nonmetropolitan area 21 217 Kentucky Taylor County 2100002 South Central Kentucky nonmetropolitan area 21 219 Kentucky Todd County 2100001 West Kentucky nonmetropolitan area 21 225 Kentucky Union County 2100001 West Kentucky nonmetropolitan area 21 227 Kentucky Warren County 14540 Bowling Green, KY 21 229 Kentucky Washington County 2100003 Central Kentucky nonmetropolitan area 21 231 Kentucky Wayne County 2100002 South Central Kentucky nonmetropolitan area 21 233 Kentucky Webster County 2100001 West Kentucky nonmetropolitan area 21 235 Kentucky Whitley County 2100002 South Central Kentucky nonmetropolitan area 21 237 Kentucky Wolfe County 2100004 East Kentucky nonmetropolitan area 22 003 Louisiana Allen Parish 2200002 Central Louisiana nonmetropolitan area 22 007 Louisiana Assumption Parish 2200006 Southwest Louisiana nonmetropolitan area 22 009 Louisiana Avoyelles Parish 2200002 Central Louisiana nonmetropolitan area 22 011 Louisiana Beauregard Parish 2200002 Central Louisiana nonmetropolitan area 22 013 Louisiana Bienville Parish 2200003 Northeast Louisiana nonmetropolitan area 22 015 Louisiana Bossier Parish 43340 Shreveport-Bossier City, LA 22 017 Louisiana Caddo Parish 43340 Shreveport-Bossier City, LA 22 021 Louisiana Caldwell Parish 2200003 Northeast Louisiana nonmetropolitan area 22 025 Louisiana Catahoula Parish 2200003 Northeast Louisiana nonmetropolitan area 22 027 Louisiana Claiborne Parish 2200003 Northeast Louisiana nonmetropolitan area 22 029 Louisiana Concordia Parish 2200003 Northeast Louisiana nonmetropolitan area 22 031 Louisiana De Soto Parish 43340 Shreveport-Bossier City, LA 22 035 Louisiana East Carroll Parish 2200003 Northeast Louisiana nonmetropolitan area 22 039 Louisiana Evangeline Parish 2200002 Central Louisiana nonmetropolitan area 22 041 Louisiana Franklin Parish 2200003 Northeast Louisiana nonmetropolitan area 22 049 Louisiana Jackson Parish 2200003 Northeast Louisiana nonmetropolitan area 22 051 Louisiana Jefferson Parish 35380 New Orleans-Metairie, LA 22 053 Louisiana Jefferson Davis Parish 2200006 Southwest Louisiana nonmetropolitan area 22 059 Louisiana LaSalle Parish 2200002 Central Louisiana nonmetropolitan area 22 061 Louisiana Lincoln Parish 2200003 Northeast Louisiana nonmetropolitan area 22 065 Louisiana Madison Parish 2200003 Northeast Louisiana nonmetropolitan area 22 067 Louisiana Morehouse Parish 2200003 Northeast Louisiana nonmetropolitan area 22 069 Louisiana Natchitoches Parish 2200002 Central Louisiana nonmetropolitan area 22 071 Louisiana Orleans Parish 35380 New Orleans-Metairie, LA 22 073 Louisiana Ouachita Parish 33740 Monroe, LA 22 075 Louisiana Plaquemines Parish 35380 New Orleans-Metairie, LA 22 081 Louisiana Red River Parish 2200002 Central Louisiana nonmetropolitan area 22 083 Louisiana Richland Parish 2200003 Northeast Louisiana nonmetropolitan area 22 085 Louisiana Sabine Parish 2200002 Central Louisiana nonmetropolitan area 22 087 Louisiana St. Bernard Parish 35380 New Orleans-Metairie, LA 22 089 Louisiana St. Charles Parish 35380 New Orleans-Metairie, LA 22 093 Louisiana St. James Parish 35380 New Orleans-Metairie, LA 22 095 Louisiana St. John the Baptist Parish 35380 New Orleans-Metairie, LA 22 097 Louisiana St. Landry Parish 2200006 Southwest Louisiana nonmetropolitan area 22 101 Louisiana St. Mary Parish 2200006 Southwest Louisiana nonmetropolitan area 22 103 Louisiana St. Tammany Parish 35380 New Orleans-Metairie, LA 22 105 Louisiana Tangipahoa Parish 25220 Hammond, LA 22 107 Louisiana Tensas Parish 2200003 Northeast Louisiana nonmetropolitan area 22 111 Louisiana Union Parish 33740 Monroe, LA 22 115 Louisiana Vernon Parish 2200002 Central Louisiana nonmetropolitan area 22 117 Louisiana Washington Parish 2200006 Southwest Louisiana nonmetropolitan area 22 119 Louisiana Webster Parish 43340 Shreveport-Bossier City, LA 22 123 Louisiana West Carroll Parish 2200003 Northeast Louisiana nonmetropolitan area 22 127 Louisiana Winn Parish 2200002 Central Louisiana nonmetropolitan area 25 001 Massachusetts Barnstable County 12700 Barnstable Town, MA 26 001 Michigan Alcona County 2600002 Northeast Lower Peninsula of Michigan nonmetropolitan area 26 003 Michigan Alger County 2600001 Upper Peninsula of Michigan nonmetropolitan area 26 005 Michigan Allegan County 2600004 Balance of Lower Peninsula of Michigan nonmetropolitan area 26 007 Michigan Alpena County 2600002 Northeast Lower Peninsula of Michigan nonmetropolitan area 26 009 Michigan Antrim County 2600003 Northwest Lower Peninsula of Michigan nonmetropolitan area 26 011 Michigan Arenac County 2600002 Northeast Lower Peninsula of Michigan nonmetropolitan area 26 013 Michigan Baraga County 2600001 Upper Peninsula of Michigan nonmetropolitan area 26 017 Michigan Bay County 13020 Bay City, MI 26 019 Michigan Benzie County 2600003 Northwest Lower Peninsula of Michigan nonmetropolitan area 26 023 Michigan Branch County 2600004 Balance of Lower Peninsula of Michigan nonmetropolitan area 26 025 Michigan Calhoun County 12980 Battle Creek, MI 26 029 Michigan Charlevoix County 2600003 Northwest Lower Peninsula of Michigan nonmetropolitan area 26 031 Michigan Cheboygan County 2600002 Northeast Lower Peninsula of Michigan nonmetropolitan area 26 033 Michigan Chippewa County 2600001 Upper Peninsula of Michigan nonmetropolitan area 26 035 Michigan Clare County 2600002 Northeast Lower Peninsula of Michigan nonmetropolitan area 26 039 Michigan Crawford County 2600002 Northeast Lower Peninsula of Michigan nonmetropolitan area 26 041 Michigan Delta County 2600001 Upper Peninsula of Michigan nonmetropolitan area 26 043 Michigan Dickinson County 2600001 Upper Peninsula of Michigan nonmetropolitan area 26 047 Michigan Emmet County 2600003 Northwest Lower Peninsula of Michigan nonmetropolitan area 26 051 Michigan Gladwin County 2600002 Northeast Lower Peninsula of Michigan nonmetropolitan area 26 053 Michigan Gogebic County 2600001 Upper Peninsula of Michigan nonmetropolitan area 26 055 Michigan Grand Traverse County 2600003 Northwest Lower Peninsula of Michigan nonmetropolitan area 26 057 Michigan Gratiot County 2600004 Balance of Lower Peninsula of Michigan nonmetropolitan area 26 059 Michigan Hillsdale County 2600004 Balance of Lower Peninsula of Michigan nonmetropolitan area 26 061 Michigan Houghton County 2600001 Upper Peninsula of Michigan nonmetropolitan area 26 063 Michigan Huron County 2600004 Balance of Lower Peninsula of Michigan nonmetropolitan area 26 067 Michigan Ionia County 2600004 Balance of Lower Peninsula of Michigan nonmetropolitan area 26 069 Michigan Iosco County 2600002 Northeast Lower Peninsula of Michigan nonmetropolitan area 26 071 Michigan Iron County 2600001 Upper Peninsula of Michigan nonmetropolitan area 26 073 Michigan Isabella County 2600004 Balance of Lower Peninsula of Michigan nonmetropolitan area 26 079 Michigan Kalkaska County 2600003 Northwest Lower Peninsula of Michigan nonmetropolitan area 26 083 Michigan Keweenaw County 2600001 Upper Peninsula of Michigan nonmetropolitan area 26 085 Michigan Lake County 2600004 Balance of Lower Peninsula of Michigan nonmetropolitan area 26 089 Michigan Leelanau County 2600003 Northwest Lower Peninsula of Michigan nonmetropolitan area 26 091 Michigan Lenawee County 2600004 Balance of Lower Peninsula of Michigan nonmetropolitan area 26 095 Michigan Luce County 2600001 Upper Peninsula of Michigan nonmetropolitan area 26 097 Michigan Mackinac County 2600001 Upper Peninsula of Michigan nonmetropolitan area 26 101 Michigan Manistee County 2600003 Northwest Lower Peninsula of Michigan nonmetropolitan area 26 103 Michigan Marquette County 2600001 Upper Peninsula of Michigan nonmetropolitan area 26 105 Michigan Mason County 2600004 Balance of Lower Peninsula of Michigan nonmetropolitan area 26 107 Michigan Mecosta County 2600004 Balance of Lower Peninsula of Michigan nonmetropolitan area 26 109 Michigan Menominee County 2600001 Upper Peninsula of Michigan nonmetropolitan area 26 113 Michigan Missaukee County 2600003 Northwest Lower Peninsula of Michigan nonmetropolitan area 26 115 Michigan Monroe County 33780 Monroe, MI 26 119 Michigan Montmorency County 2600002 Northeast Lower Peninsula of Michigan nonmetropolitan area 26 123 Michigan Newaygo County 2600004 Balance of Lower Peninsula of Michigan nonmetropolitan area 26 127 Michigan Oceana County 2600004 Balance of Lower Peninsula of Michigan nonmetropolitan area 26 129 Michigan Ogemaw County 2600002 Northeast Lower Peninsula of Michigan nonmetropolitan area 26 131 Michigan Ontonagon County 2600001 Upper Peninsula of Michigan nonmetropolitan area 26 133 Michigan Osceola County 2600004 Balance of Lower Peninsula of Michigan nonmetropolitan area 26 135 Michigan Oscoda County 2600002 Northeast Lower Peninsula of Michigan nonmetropolitan area 26 137 Michigan Otsego County 2600002 Northeast Lower Peninsula of Michigan nonmetropolitan area 26 141 Michigan Presque Isle County 2600002 Northeast Lower Peninsula of Michigan nonmetropolitan area 26 143 Michigan Roscommon County 2600002 Northeast Lower Peninsula of Michigan nonmetropolitan area 26 145 Michigan Saginaw County 40980 Saginaw, MI 26 149 Michigan St. Joseph County 2600004 Balance of Lower Peninsula of Michigan nonmetropolitan area 26 151 Michigan Sanilac County 2600004 Balance of Lower Peninsula of Michigan nonmetropolitan area 26 153 Michigan Schoolcraft County 2600001 Upper Peninsula of Michigan nonmetropolitan area 26 155 Michigan Shiawassee County 2600004 Balance of Lower Peninsula of Michigan nonmetropolitan area 26 157 Michigan Tuscola County 2600004 Balance of Lower Peninsula of Michigan nonmetropolitan area 26 165 Michigan Wexford County 2600003 Northwest Lower Peninsula of Michigan nonmetropolitan area 28 001 Mississippi Adams County 2800004 Southwest Mississippi nonmetropolitan area 28 005 Mississippi Amite County 2800004 Southwest Mississippi nonmetropolitan area 28 011 Mississippi Bolivar County 2800002 Northwest Mississippi nonmetropolitan area 28 015 Mississippi Carroll County 2800002 Northwest Mississippi nonmetropolitan area 28 021 Mississippi Claiborne County 2800004 Southwest Mississippi nonmetropolitan area 28 027 Mississippi Coahoma County 2800002 Northwest Mississippi nonmetropolitan area 28 037 Mississippi Franklin County 2800004 Southwest Mississippi nonmetropolitan area 28 043 Mississippi Grenada County 2800002 Northwest Mississippi nonmetropolitan area 28 051 Mississippi Holmes County 2800002 Northwest Mississippi nonmetropolitan area 28 053 Mississippi Humphreys County 2800002 Northwest Mississippi nonmetropolitan area 28 055 Mississippi Issaquena County 2800002 Northwest Mississippi nonmetropolitan area 28 063 Mississippi Jefferson County 2800004 Southwest Mississippi nonmetropolitan area 28 077 Mississippi Lawrence County 2800004 Southwest Mississippi nonmetropolitan area 28 083 Mississippi Leflore County 2800002 Northwest Mississippi nonmetropolitan area 28 085 Mississippi Lincoln County 2800004 Southwest Mississippi nonmetropolitan area 28 097 Mississippi Montgomery County 2800002 Northwest Mississippi nonmetropolitan area 28 107 Mississippi Panola County 2800002 Northwest Mississippi nonmetropolitan area 28 113 Mississippi Pike County 2800004 Southwest Mississippi nonmetropolitan area 28 119 Mississippi Quitman County 2800002 Northwest Mississippi nonmetropolitan area 28 125 Mississippi Sharkey County 2800002 Northwest Mississippi nonmetropolitan area 28 133 Mississippi Sunflower County 2800002 Northwest Mississippi nonmetropolitan area 28 135 Mississippi Tallahatchie County 2800002 Northwest Mississippi nonmetropolitan area 28 147 Mississippi Walthall County 2800004 Southwest Mississippi nonmetropolitan area 28 149 Mississippi Warren County 2800004 Southwest Mississippi nonmetropolitan area 28 151 Mississippi Washington County 2800002 Northwest Mississippi nonmetropolitan area 28 157 Mississippi Wilkinson County 2800004 Southwest Mississippi nonmetropolitan area 28 161 Mississippi Yalobusha County 2800002 Northwest Mississippi nonmetropolitan area 29 009 Missouri Barry County 2900004 Southwest Missouri nonmetropolitan area 29 011 Missouri Barton County 2900004 Southwest Missouri nonmetropolitan area 29 039 Missouri Cedar County 2900004 Southwest Missouri nonmetropolitan area 29 057 Missouri Dade County 2900004 Southwest Missouri nonmetropolitan area 29 109 Missouri Lawrence County 2900004 Southwest Missouri nonmetropolitan area 29 209 Missouri Stone County 2900004 Southwest Missouri nonmetropolitan area 29 213 Missouri Taney County 2900004 Southwest Missouri nonmetropolitan area 29 217 Missouri Vernon County 2900004 Southwest Missouri nonmetropolitan area 32 001 Nevada Churchill County 3200006 Nevada nonmetropolitan area 32 003 Nevada Clark County 29820 Las Vegas-Henderson-Paradise, NV 32 005 Nevada Douglas County 3200006 Nevada nonmetropolitan area 32 007 Nevada Elko County 3200006 Nevada nonmetropolitan area 32 009 Nevada Esmeralda County 3200006 Nevada nonmetropolitan area 32 011 Nevada Eureka County 3200006 Nevada nonmetropolitan area 32 013 Nevada Humboldt County 3200006 Nevada nonmetropolitan area 32 015 Nevada Lander County 3200006 Nevada nonmetropolitan area 32 017 Nevada Lincoln County 3200006 Nevada nonmetropolitan area 32 019 Nevada Lyon County 3200006 Nevada nonmetropolitan area 32 021 Nevada Mineral County 3200006 Nevada nonmetropolitan area 32 023 Nevada Nye County 3200006 Nevada nonmetropolitan area 32 027 Nevada Pershing County 3200006 Nevada nonmetropolitan area 32 033 Nevada White Pine County 3200006 Nevada nonmetropolitan area 32 510 Nevada Carson City 16180 Carson City, NV 34 001 New Jersey Atlantic County 12100 Atlantic City-Hammonton, NJ 35 003 New Mexico Catron County 3500006 Northern New Mexico nonmetropolitan area 35 005 New Mexico Chaves County 3500007 Eastern New Mexico nonmetropolitan area 35 006 New Mexico Cibola County 3500006 Northern New Mexico nonmetropolitan area 35 007 New Mexico Colfax County 3500006 Northern New Mexico nonmetropolitan area 35 009 New Mexico Curry County 3500007 Eastern New Mexico nonmetropolitan area 35 011 New Mexico De Baca County 3500007 Eastern New Mexico nonmetropolitan area 35 015 New Mexico Eddy County 3500007 Eastern New Mexico nonmetropolitan area 35 017 New Mexico Grant County 3500007 Eastern New Mexico nonmetropolitan area 35 019 New Mexico Guadalupe County 3500007 Eastern New Mexico nonmetropolitan area 35 021 New Mexico Harding County 3500007 Eastern New Mexico nonmetropolitan area 35 023 New Mexico Hidalgo County 3500007 Eastern New Mexico nonmetropolitan area 35 025 New Mexico Lea County 3500007 Eastern New Mexico nonmetropolitan area 35 027 New Mexico Lincoln County 3500007 Eastern New Mexico nonmetropolitan area 35 028 New Mexico Los Alamos County 3500006 Northern New Mexico nonmetropolitan area 35 029 New Mexico Luna County 3500007 Eastern New Mexico nonmetropolitan area 35 031 New Mexico McKinley County 3500006 Northern New Mexico nonmetropolitan area 35 033 New Mexico Mora County 3500006 Northern New Mexico nonmetropolitan area 35 035 New Mexico Otero County 3500007 Eastern New Mexico nonmetropolitan area 35 037 New Mexico Quay County 3500007 Eastern New Mexico nonmetropolitan area 35 039 New Mexico Rio Arriba County 3500006 Northern New Mexico nonmetropolitan area 35 041 New Mexico Roosevelt County 3500007 Eastern New Mexico nonmetropolitan area 35 045 New Mexico San Juan County 22140 Farmington, NM 35 047 New Mexico San Miguel County 3500006 Northern New Mexico nonmetropolitan area 35 051 New Mexico Sierra County 3500007 Eastern New Mexico nonmetropolitan area 35 053 New Mexico Socorro County 3500007 Eastern New Mexico nonmetropolitan area 35 055 New Mexico Taos County 3500006 Northern New Mexico nonmetropolitan area 35 059 New Mexico Union County 3500007 Eastern New Mexico nonmetropolitan area 36 003 New York Allegany County 3600004 Southwest New York nonmetropolitan area 36 007 New York Broome County 13780 Binghamton, NY 36 009 New York Cattaraugus County 3600004 Southwest New York nonmetropolitan area 36 013 New York Chautauqua County 3600004 Southwest New York nonmetropolitan area 36 015 New York Chemung County 21300 Elmira, NY 36 029 New York Erie County 15380 Buffalo-Cheektowaga-Niagara Falls, NY 36 037 New York Genesee County 3600004 Southwest New York nonmetropolitan area 36 063 New York Niagara County 15380 Buffalo-Cheektowaga-Niagara Falls, NY 36 097 New York Schuyler County 3600004 Southwest New York nonmetropolitan area 36 099 New York Seneca County 3600004 Southwest New York nonmetropolitan area 36 101 New York Steuben County 3600004 Southwest New York nonmetropolitan area 36 107 New York Tioga County 13780 Binghamton, NY 36 121 New York Wyoming County 3600004 Southwest New York nonmetropolitan area 37 065 North Carolina Edgecombe County 40580 Rocky Mount, NC 37 081 North Carolina Guilford County 24660 Greensboro-High Point, NC 37 127 North Carolina Nash County 40580 Rocky Mount, NC 37 151 North Carolina Randolph County 24660 Greensboro-High Point, NC 37 157 North Carolina Rockingham County 24660 Greensboro-High Point, NC 39 001 Ohio Adams County 3900004 Southern Ohio nonmetropolitan area 39 003 Ohio Allen County 30620 Lima, OH 39 005 Ohio Ashland County 3900002 North Northeastern Ohio nonmetropolitan area (noncontiguous) 39 007 Ohio Ashtabula County 3900002 North Northeastern Ohio nonmetropolitan area (noncontiguous) 39 009 Ohio Athens County 3900004 Southern Ohio nonmetropolitan area 39 013 Ohio Belmont County 48540 Wheeling, WV-OH 39 019 Ohio Carroll County 15940 Canton-Massillon, OH 39 027 Ohio Clinton County 3900004 Southern Ohio nonmetropolitan area 39 029 Ohio Columbiana County 3900002 North Northeastern Ohio nonmetropolitan area (noncontiguous) 39 031 Ohio Coshocton County 3900003 Eastern Ohio nonmetropolitan area 39 033 Ohio Crawford County 3900002 North Northeastern Ohio nonmetropolitan area (noncontiguous) 39 043 Ohio Erie County 3900002 North Northeastern Ohio nonmetropolitan area (noncontiguous) 39 047 Ohio Fayette County 3900004 Southern Ohio nonmetropolitan area 39 051 Ohio Fulton County 45780 Toledo, OH 39 053 Ohio Gallia County 3900004 Southern Ohio nonmetropolitan area 39 059 Ohio Guernsey County 3900003 Eastern Ohio nonmetropolitan area 39 067 Ohio Harrison County 3900003 Eastern Ohio nonmetropolitan area 39 071 Ohio Highland County 3900004 Southern Ohio nonmetropolitan area 39 075 Ohio Holmes County 3900002 North Northeastern Ohio nonmetropolitan area (noncontiguous) 39 077 Ohio Huron County 3900002 North Northeastern Ohio nonmetropolitan area (noncontiguous) 39 079 Ohio Jackson County 3900004 Southern Ohio nonmetropolitan area 39 081 Ohio Jefferson County 48260 Weirton-Steubenville, WV-OH 39 083 Ohio Knox County 3900002 North Northeastern Ohio nonmetropolitan area (noncontiguous) 39 087 Ohio Lawrence County 26580 Huntington-Ashland, WV-KY-OH 39 095 Ohio Lucas County 45780 Toledo, OH 39 099 Ohio Mahoning County 49660 Youngstown-Warren-Boardman, OH-PA 39 101 Ohio Marion County 3900002 North Northeastern Ohio nonmetropolitan area (noncontiguous) 39 105 Ohio Meigs County 3900004 Southern Ohio nonmetropolitan area 39 111 Ohio Monroe County 3900003 Eastern Ohio nonmetropolitan area 39 115 Ohio Morgan County 3900003 Eastern Ohio nonmetropolitan area 39 119 Ohio Muskingum County 3900003 Eastern Ohio nonmetropolitan area 39 121 Ohio Noble County 3900003 Eastern Ohio nonmetropolitan area 39 123 Ohio Ottawa County 3900002 North Northeastern Ohio nonmetropolitan area (noncontiguous) 39 131 Ohio Pike County 3900004 Southern Ohio nonmetropolitan area 39 133 Ohio Portage County 10420 Akron, OH 39 139 Ohio Richland County 31900 Mansfield, OH 39 141 Ohio Ross County 3900004 Southern Ohio nonmetropolitan area 39 143 Ohio Sandusky County 3900002 North Northeastern Ohio nonmetropolitan area (noncontiguous) 39 145 Ohio Scioto County 3900004 Southern Ohio nonmetropolitan area 39 147 Ohio Seneca County 3900002 North Northeastern Ohio nonmetropolitan area (noncontiguous) 39 151 Ohio Stark County 15940 Canton-Massillon, OH 39 153 Ohio Summit County 10420 Akron, OH 39 155 Ohio Trumbull County 49660 Youngstown-Warren-Boardman, OH-PA 39 157 Ohio Tuscarawas County 3900003 Eastern Ohio nonmetropolitan area 39 163 Ohio Vinton County 3900004 Southern Ohio nonmetropolitan area 39 167 Ohio Washington County 3900003 Eastern Ohio nonmetropolitan area 39 169 Ohio Wayne County 3900002 North Northeastern Ohio nonmetropolitan area (noncontiguous) 39 173 Ohio Wood County 45780 Toledo, OH 39 175 Ohio Wyandot County 3900002 North Northeastern Ohio nonmetropolitan area (noncontiguous) 40 005 Oklahoma Atoka County 4000004 Southeast Oklahoma nonmetropolitan area 40 013 Oklahoma Bryan County 4000004 Southeast Oklahoma nonmetropolitan area 40 019 Oklahoma Carter County 4000004 Southeast Oklahoma nonmetropolitan area 40 023 Oklahoma Choctaw County 4000004 Southeast Oklahoma nonmetropolitan area 40 029 Oklahoma Coal County 4000004 Southeast Oklahoma nonmetropolitan area 40 031 Oklahoma Comanche County 30020 Lawton, OK 40 033 Oklahoma Cotton County 30020 Lawton, OK 40 049 Oklahoma Garvin County 4000004 Southeast Oklahoma nonmetropolitan area 40 061 Oklahoma Haskell County 4000004 Southeast Oklahoma nonmetropolitan area 40 063 Oklahoma Hughes County 4000004 Southeast Oklahoma nonmetropolitan area 40 069 Oklahoma Johnston County 4000004 Southeast Oklahoma nonmetropolitan area 40 077 Oklahoma Latimer County 4000004 Southeast Oklahoma nonmetropolitan area 40 085 Oklahoma Love County 4000004 Southeast Oklahoma nonmetropolitan area 40 089 Oklahoma McCurtain County 4000004 Southeast Oklahoma nonmetropolitan area 40 095 Oklahoma Marshall County 4000004 Southeast Oklahoma nonmetropolitan area 40 099 Oklahoma Murray County 4000004 Southeast Oklahoma nonmetropolitan area 40 121 Oklahoma Pittsburg County 4000004 Southeast Oklahoma nonmetropolitan area 40 123 Oklahoma Pontotoc County 4000004 Southeast Oklahoma nonmetropolitan area 40 125 Oklahoma Pottawatomie County 4000004 Southeast Oklahoma nonmetropolitan area 40 127 Oklahoma Pushmataha County 4000004 Southeast Oklahoma nonmetropolitan area 40 133 Oklahoma Seminole County 4000004 Southeast Oklahoma nonmetropolitan area 41 029 Oregon Jackson County 32780 Medford, OR 42 009 Pennsylvania Bedford County 4200003 Southern Pennsylvania nonmetropolitan area 42 015 Pennsylvania Bradford County 4200002 Northern Pennsylvania nonmetropolitan area 42 021 Pennsylvania Cambria County 27780 Johnstown, PA 42 023 Pennsylvania Cameron County 4200002 Northern Pennsylvania nonmetropolitan area 42 031 Pennsylvania Clarion County 4200001 Western Pennsylvania nonmetropolitan area 42 033 Pennsylvania Clearfield County 4200002 Northern Pennsylvania nonmetropolitan area 42 035 Pennsylvania Clinton County 4200002 Northern Pennsylvania nonmetropolitan area 42 039 Pennsylvania Crawford County 4200001 Western Pennsylvania nonmetropolitan area 42 047 Pennsylvania Elk County 4200002 Northern Pennsylvania nonmetropolitan area 42 049 Pennsylvania Erie County 21500 Erie, PA 42 053 Pennsylvania Forest County 4200001 Western Pennsylvania nonmetropolitan area 42 057 Pennsylvania Fulton County 4200003 Southern Pennsylvania nonmetropolitan area 42 059 Pennsylvania Greene County 4200001 Western Pennsylvania nonmetropolitan area 42 061 Pennsylvania Huntingdon County 4200003 Southern Pennsylvania nonmetropolitan area 42 063 Pennsylvania Indiana County 4200001 Western Pennsylvania nonmetropolitan area 42 065 Pennsylvania Jefferson County 4200002 Northern Pennsylvania nonmetropolitan area 42 067 Pennsylvania Juniata County 4200003 Southern Pennsylvania nonmetropolitan area 42 069 Pennsylvania Lackawanna County 42540 Scranton--Wilkes-Barre--Hazleton, PA 42 073 Pennsylvania Lawrence County 4200001 Western Pennsylvania nonmetropolitan area 42 079 Pennsylvania Luzerne County 42540 Scranton--Wilkes-Barre--Hazleton, PA 42 083 Pennsylvania McKean County 4200002 Northern Pennsylvania nonmetropolitan area 42 085 Pennsylvania Mercer County 49660 Youngstown-Warren-Boardman, OH-PA 42 087 Pennsylvania Mifflin County 4200003 Southern Pennsylvania nonmetropolitan area 42 097 Pennsylvania Northumberland County 4200003 Southern Pennsylvania nonmetropolitan area 42 105 Pennsylvania Potter County 4200002 Northern Pennsylvania nonmetropolitan area 42 107 Pennsylvania Schuylkill County 4200003 Southern Pennsylvania nonmetropolitan area 42 109 Pennsylvania Snyder County 4200003 Southern Pennsylvania nonmetropolitan area 42 111 Pennsylvania Somerset County 4200003 Southern Pennsylvania nonmetropolitan area 42 113 Pennsylvania Sullivan County 4200002 Northern Pennsylvania nonmetropolitan area 42 115 Pennsylvania Susquehanna County 4200002 Northern Pennsylvania nonmetropolitan area 42 117 Pennsylvania Tioga County 4200002 Northern Pennsylvania nonmetropolitan area 42 119 Pennsylvania Union County 4200003 Southern Pennsylvania nonmetropolitan area 42 121 Pennsylvania Venango County 4200001 Western Pennsylvania nonmetropolitan area 42 123 Pennsylvania Warren County 4200001 Western Pennsylvania nonmetropolitan area 42 127 Pennsylvania Wayne County 4200002 Northern Pennsylvania nonmetropolitan area 42 131 Pennsylvania Wyoming County 42540 Scranton--Wilkes-Barre--Hazleton, PA 47 025 Tennessee Claiborne County 4700003 North Central Tennessee nonmetropolitan area 47 027 Tennessee Clay County 4700003 North Central Tennessee nonmetropolitan area 47 035 Tennessee Cumberland County 4700003 North Central Tennessee nonmetropolitan area 47 041 Tennessee DeKalb County 4700003 North Central Tennessee nonmetropolitan area 47 049 Tennessee Fentress County 4700003 North Central Tennessee nonmetropolitan area 47 067 Tennessee Hancock County 4700003 North Central Tennessee nonmetropolitan area 47 087 Tennessee Jackson County 4700003 North Central Tennessee nonmetropolitan area 47 133 Tennessee Overton County 4700003 North Central Tennessee nonmetropolitan area 47 137 Tennessee Pickett County 4700003 North Central Tennessee nonmetropolitan area 47 141 Tennessee Putnam County 4700003 North Central Tennessee nonmetropolitan area 47 151 Tennessee Scott County 4700003 North Central Tennessee nonmetropolitan area 47 177 Tennessee Warren County 4700003 North Central Tennessee nonmetropolitan area 47 185 Tennessee White County 4700003 North Central Tennessee nonmetropolitan area 48 001 Texas Anderson County 4800002 North Texas Region of Texas nonmetropolitan area 48 005 Texas Angelina County 4800003 Big Thicket Region of Texas nonmetropolitan area 48 007 Texas Aransas County 18580 Corpus Christi, TX 48 009 Texas Archer County 48660 Wichita Falls, TX 48 013 Texas Atascosa County 41700 San Antonio-New Braunfels, TX 48 015 Texas Austin County 26420 Houston-The Woodlands-Sugar Land, TX 48 019 Texas Bandera County 41700 San Antonio-New Braunfels, TX 48 025 Texas Bee County 4800006 Coastal Plains Region of Texas nonmetropolitan area 48 029 Texas Bexar County 41700 San Antonio-New Braunfels, TX 48 031 Texas Blanco County 4800004 Hill Country Region of Texas nonmetropolitan area 48 035 Texas Bosque County 4800004 Hill Country Region of Texas nonmetropolitan area 48 037 Texas Bowie County 45500 Texarkana, TX-AR 48 039 Texas Brazoria County 26420 Houston-The Woodlands-Sugar Land, TX 48 047 Texas Brooks County 4800006 Coastal Plains Region of Texas nonmetropolitan area 48 049 Texas Brown County 4800004 Hill Country Region of Texas nonmetropolitan area 48 053 Texas Burnet County 4800004 Hill Country Region of Texas nonmetropolitan area 48 057 Texas Calhoun County 4800006 Coastal Plains Region of Texas nonmetropolitan area 48 063 Texas Camp County 4800002 North Texas Region of Texas nonmetropolitan area 48 067 Texas Cass County 4800002 North Texas Region of Texas nonmetropolitan area 48 071 Texas Chambers County 26420 Houston-The Woodlands-Sugar Land, TX 48 073 Texas Cherokee County 4800002 North Texas Region of Texas nonmetropolitan area 48 077 Texas Clay County 48660 Wichita Falls, TX 48 081 Texas Coke County 4800004 Hill Country Region of Texas nonmetropolitan area 48 083 Texas Coleman County 4800004 Hill Country Region of Texas nonmetropolitan area 48 085 Texas Collin County 19100 Dallas-Fort Worth-Arlington, TX 48 089 Texas Colorado County 4800006 Coastal Plains Region of Texas nonmetropolitan area 48 091 Texas Comal County 41700 San Antonio-New Braunfels, TX 48 093 Texas Comanche County 4800002 North Texas Region of Texas nonmetropolitan area 48 095 Texas Concho County 4800004 Hill Country Region of Texas nonmetropolitan area 48 097 Texas Cooke County 4800002 North Texas Region of Texas nonmetropolitan area 48 113 Texas Dallas County 19100 Dallas-Fort Worth-Arlington, TX 48 119 Texas Delta County 4800002 North Texas Region of Texas nonmetropolitan area 48 121 Texas Denton County 19100 Dallas-Fort Worth-Arlington, TX 48 123 Texas DeWitt County 4800006 Coastal Plains Region of Texas nonmetropolitan area 48 127 Texas Dimmit County 4800005 Border Region of Texas nonmetropolitan area 48 131 Texas Duval County 4800006 Coastal Plains Region of Texas nonmetropolitan area 48 133 Texas Eastland County 4800002 North Texas Region of Texas nonmetropolitan area 48 137 Texas Edwards County 4800005 Border Region of Texas nonmetropolitan area 48 139 Texas Ellis County 19100 Dallas-Fort Worth-Arlington, TX 48 141 Texas El Paso County 21340 El Paso, TX 48 143 Texas Erath County 4800002 North Texas Region of Texas nonmetropolitan area 48 145 Texas Falls County 47380 Waco, TX 48 147 Texas Fannin County 4800002 North Texas Region of Texas nonmetropolitan area 48 149 Texas Fayette County 4800004 Hill Country Region of Texas nonmetropolitan area 48 157 Texas Fort Bend County 26420 Houston-The Woodlands-Sugar Land, TX 48 159 Texas Franklin County 4800002 North Texas Region of Texas nonmetropolitan area 48 161 Texas Freestone County 4800004 Hill Country Region of Texas nonmetropolitan area 48 163 Texas Frio County 4800004 Hill Country Region of Texas nonmetropolitan area 48 167 Texas Galveston County 26420 Houston-The Woodlands-Sugar Land, TX 48 171 Texas Gillespie County 4800004 Hill Country Region of Texas nonmetropolitan area 48 175 Texas Goliad County 47020 Victoria, TX 48 177 Texas Gonzales County 4800006 Coastal Plains Region of Texas nonmetropolitan area 48 181 Texas Grayson County 43300 Sherman-Denison, TX 48 183 Texas Gregg County 30980 Longview, TX 48 185 Texas Grimes County 4800004 Hill Country Region of Texas nonmetropolitan area 48 187 Texas Guadalupe County 41700 San Antonio-New Braunfels, TX 48 193 Texas Hamilton County 4800004 Hill Country Region of Texas nonmetropolitan area 48 199 Texas Hardin County 13140 Beaumont-Port Arthur, TX 48 201 Texas Harris County 26420 Houston-The Woodlands-Sugar Land, TX 48 203 Texas Harrison County 4800002 North Texas Region of Texas nonmetropolitan area 48 213 Texas Henderson County 4800002 North Texas Region of Texas nonmetropolitan area 48 215 Texas Hidalgo County 32580 McAllen-Edinburg-Mission, TX 48 217 Texas Hill County 4800004 Hill Country Region of Texas nonmetropolitan area 48 221 Texas Hood County 19100 Dallas-Fort Worth-Arlington, TX 48 223 Texas Hopkins County 4800002 North Texas Region of Texas nonmetropolitan area 48 225 Texas Houston County 4800003 Big Thicket Region of Texas nonmetropolitan area 48 229 Texas Hudspeth County 21340 El Paso, TX 48 231 Texas Hunt County 19100 Dallas-Fort Worth-Arlington, TX 48 237 Texas Jack County 4800002 North Texas Region of Texas nonmetropolitan area 48 239 Texas Jackson County 4800006 Coastal Plains Region of Texas nonmetropolitan area 48 241 Texas Jasper County 4800003 Big Thicket Region of Texas nonmetropolitan area 48 245 Texas Jefferson County 13140 Beaumont-Port Arthur, TX 48 247 Texas Jim Hogg County 4800006 Coastal Plains Region of Texas nonmetropolitan area 48 249 Texas Jim Wells County 4800006 Coastal Plains Region of Texas nonmetropolitan area 48 251 Texas Johnson County 19100 Dallas-Fort Worth-Arlington, TX 48 255 Texas Karnes County 4800006 Coastal Plains Region of Texas nonmetropolitan area 48 257 Texas Kaufman County 19100 Dallas-Fort Worth-Arlington, TX 48 259 Texas Kendall County 41700 San Antonio-New Braunfels, TX 48 261 Texas Kenedy County 4800006 Coastal Plains Region of Texas nonmetropolitan area 48 265 Texas Kerr County 4800004 Hill Country Region of Texas nonmetropolitan area 48 267 Texas Kimble County 4800004 Hill Country Region of Texas nonmetropolitan area 48 271 Texas Kinney County 4800005 Border Region of Texas nonmetropolitan area 48 273 Texas Kleberg County 4800006 Coastal Plains Region of Texas nonmetropolitan area 48 277 Texas Lamar County 4800002 North Texas Region of Texas nonmetropolitan area 48 283 Texas La Salle County 4800005 Border Region of Texas nonmetropolitan area 48 285 Texas Lavaca County 4800006 Coastal Plains Region of Texas nonmetropolitan area 48 287 Texas Lee County 4800004 Hill Country Region of Texas nonmetropolitan area 48 289 Texas Leon County 4800004 Hill Country Region of Texas nonmetropolitan area 48 291 Texas Liberty County 26420 Houston-The Woodlands-Sugar Land, TX 48 293 Texas Limestone County 4800004 Hill Country Region of Texas nonmetropolitan area 48 297 Texas Live Oak County 4800006 Coastal Plains Region of Texas nonmetropolitan area 48 299 Texas Llano County 4800004 Hill Country Region of Texas nonmetropolitan area 48 307 Texas McCulloch County 4800004 Hill Country Region of Texas nonmetropolitan area 48 309 Texas McLennan County 47380 Waco, TX 48 311 Texas McMullen County 4800006 Coastal Plains Region of Texas nonmetropolitan area 48 313 Texas Madison County 4800004 Hill Country Region of Texas nonmetropolitan area 48 315 Texas Marion County 4800002 North Texas Region of Texas nonmetropolitan area 48 319 Texas Mason County 4800004 Hill Country Region of Texas nonmetropolitan area 48 321 Texas Matagorda County 4800006 Coastal Plains Region of Texas nonmetropolitan area 48 323 Texas Maverick County 4800005 Border Region of Texas nonmetropolitan area 48 325 Texas Medina County 41700 San Antonio-New Braunfels, TX 48 327 Texas Menard County 4800004 Hill Country Region of Texas nonmetropolitan area 48 331 Texas Milam County 4800004 Hill Country Region of Texas nonmetropolitan area 48 333 Texas Mills County 4800004 Hill Country Region of Texas nonmetropolitan area 48 337 Texas Montague County 4800002 North Texas Region of Texas nonmetropolitan area 48 339 Texas Montgomery County 26420 Houston-The Woodlands-Sugar Land, TX 48 343 Texas Morris County 4800002 North Texas Region of Texas nonmetropolitan area 48 347 Texas Nacogdoches County 4800003 Big Thicket Region of Texas nonmetropolitan area 48 349 Texas Navarro County 4800002 North Texas Region of Texas nonmetropolitan area 48 351 Texas Newton County 13140 Beaumont-Port Arthur, TX 48 355 Texas Nueces County 18580 Corpus Christi, TX 48 361 Texas Orange County 13140 Beaumont-Port Arthur, TX 48 363 Texas Palo Pinto County 4800002 North Texas Region of Texas nonmetropolitan area 48 365 Texas Panola County 4800002 North Texas Region of Texas nonmetropolitan area 48 367 Texas Parker County 19100 Dallas-Fort Worth-Arlington, TX 48 373 Texas Polk County 4800003 Big Thicket Region of Texas nonmetropolitan area 48 379 Texas Rains County 4800002 North Texas Region of Texas nonmetropolitan area 48 385 Texas Real County 4800005 Border Region of Texas nonmetropolitan area 48 387 Texas Red River County 4800002 North Texas Region of Texas nonmetropolitan area 48 391 Texas Refugio County 4800006 Coastal Plains Region of Texas nonmetropolitan area 48 397 Texas Rockwall County 19100 Dallas-Fort Worth-Arlington, TX 48 399 Texas Runnels County 4800004 Hill Country Region of Texas nonmetropolitan area 48 401 Texas Rusk County 30980 Longview, TX 48 403 Texas Sabine County 4800003 Big Thicket Region of Texas nonmetropolitan area 48 405 Texas San Augustine County 4800003 Big Thicket Region of Texas nonmetropolitan area 48 407 Texas San Jacinto County 4800003 Big Thicket Region of Texas nonmetropolitan area 48 409 Texas San Patricio County 18580 Corpus Christi, TX 48 411 Texas San Saba County 4800004 Hill Country Region of Texas nonmetropolitan area 48 413 Texas Schleicher County 4800004 Hill Country Region of Texas nonmetropolitan area 48 419 Texas Shelby County 4800003 Big Thicket Region of Texas nonmetropolitan area 48 423 Texas Smith County 46340 Tyler, TX 48 425 Texas Somervell County 19100 Dallas-Fort Worth-Arlington, TX 48 427 Texas Starr County 4800006 Coastal Plains Region of Texas nonmetropolitan area 48 429 Texas Stephens County 4800002 North Texas Region of Texas nonmetropolitan area 48 431 Texas Sterling County 4800004 Hill Country Region of Texas nonmetropolitan area 48 435 Texas Sutton County 4800004 Hill Country Region of Texas nonmetropolitan area 48 439 Texas Tarrant County 19100 Dallas-Fort Worth-Arlington, TX 48 449 Texas Titus County 4800002 North Texas Region of Texas nonmetropolitan area 48 455 Texas Trinity County 4800003 Big Thicket Region of Texas nonmetropolitan area 48 457 Texas Tyler County 4800003 Big Thicket Region of Texas nonmetropolitan area 48 459 Texas Upshur County 30980 Longview, TX 48 463 Texas Uvalde County 4800005 Border Region of Texas nonmetropolitan area 48 465 Texas Val Verde County 4800005 Border Region of Texas nonmetropolitan area 48 467 Texas Van Zandt County 4800002 North Texas Region of Texas nonmetropolitan area 48 469 Texas Victoria County 47020 Victoria, TX 48 471 Texas Walker County 4800004 Hill Country Region of Texas nonmetropolitan area 48 473 Texas Waller County 26420 Houston-The Woodlands-Sugar Land, TX 48 477 Texas Washington County 4800004 Hill Country Region of Texas nonmetropolitan area 48 479 Texas Webb County 29700 Laredo, TX 48 481 Texas Wharton County 4800006 Coastal Plains Region of Texas nonmetropolitan area 48 485 Texas Wichita County 48660 Wichita Falls, TX 48 489 Texas Willacy County 4800006 Coastal Plains Region of Texas nonmetropolitan area 48 493 Texas Wilson County 41700 San Antonio-New Braunfels, TX 48 497 Texas Wise County 19100 Dallas-Fort Worth-Arlington, TX 48 499 Texas Wood County 4800002 North Texas Region of Texas nonmetropolitan area 48 503 Texas Young County 4800002 North Texas Region of Texas nonmetropolitan area 48 505 Texas Zapata County 4800006 Coastal Plains Region of Texas nonmetropolitan area 48 507 Texas Zavala County 4800005 Border Region of Texas nonmetropolitan area 51 021 Virginia Bland County 5100001 Southwest Virginia nonmetropolitan area 51 027 Virginia Buchanan County 5100001 Southwest Virginia nonmetropolitan area 51 035 Virginia Carroll County 5100001 Southwest Virginia nonmetropolitan area 51 051 Virginia Dickenson County 5100001 Southwest Virginia nonmetropolitan area 51 077 Virginia Grayson County 5100001 Southwest Virginia nonmetropolitan area 51 089 Virginia Henry County 5100001 Southwest Virginia nonmetropolitan area 51 105 Virginia Lee County 5100001 Southwest Virginia nonmetropolitan area 51 141 Virginia Patrick County 5100001 Southwest Virginia nonmetropolitan area 51 167 Virginia Russell County 5100001 Southwest Virginia nonmetropolitan area 51 173 Virginia Smyth County 5100001 Southwest Virginia nonmetropolitan area 51 185 Virginia Tazewell County 5100001 Southwest Virginia nonmetropolitan area 51 195 Virginia Wise County 5100001 Southwest Virginia nonmetropolitan area 51 197 Virginia Wythe County 5100001 Southwest Virginia nonmetropolitan area 51 640 Virginia Galax city 5100001 Southwest Virginia nonmetropolitan area 51 690 Virginia Martinsville city 5100001 Southwest Virginia nonmetropolitan area 51 720 Virginia Norton city 5100001 Southwest Virginia nonmetropolitan area 53 005 Washington Benton County 28420 Kennewick-Richland, WA 53 015 Washington Cowlitz County 31020 Longview, WA 53 021 Washington Franklin County 28420 Kennewick-Richland, WA 53 057 Washington Skagit County 34580 Mount Vernon-Anacortes, WA 53 073 Washington Whatcom County 13380 Bellingham, WA 54 001 West Virginia Barbour County 5400002 Northern West Virginia nonmetropolitan area 54 005 West Virginia Boone County 16620 Charleston, WV 54 007 West Virginia Braxton County 5400002 Northern West Virginia nonmetropolitan area 54 009 West Virginia Brooke County 48260 Weirton-Steubenville, WV-OH 54 011 West Virginia Cabell County 26580 Huntington-Ashland, WV-KY-OH 54 013 West Virginia Calhoun County 5400002 Northern West Virginia nonmetropolitan area 54 015 West Virginia Clay County 16620 Charleston, WV 54 017 West Virginia Doddridge County 5400002 Northern West Virginia nonmetropolitan area 54 019 West Virginia Fayette County 13220 Beckley, WV 54 021 West Virginia Gilmer County 5400002 Northern West Virginia nonmetropolitan area 54 023 West Virginia Grant County 5400002 Northern West Virginia nonmetropolitan area 54 025 West Virginia Greenbrier County 5400001 Southern West Virginia nonmetropolitan area 54 029 West Virginia Hancock County 48260 Weirton-Steubenville, WV-OH 54 031 West Virginia Hardy County 5400002 Northern West Virginia nonmetropolitan area 54 033 West Virginia Harrison County 5400002 Northern West Virginia nonmetropolitan area 54 035 West Virginia Jackson County 5400002 Northern West Virginia nonmetropolitan area 54 039 West Virginia Kanawha County 16620 Charleston, WV 54 041 West Virginia Lewis County 5400002 Northern West Virginia nonmetropolitan area 54 043 West Virginia Lincoln County 26580 Huntington-Ashland, WV-KY-OH 54 045 West Virginia Logan County 5400001 Southern West Virginia nonmetropolitan area 54 047 West Virginia McDowell County 5400001 Southern West Virginia nonmetropolitan area 54 049 West Virginia Marion County 5400002 Northern West Virginia nonmetropolitan area 54 051 West Virginia Marshall County 48540 Wheeling, WV-OH 54 053 West Virginia Mason County 5400002 Northern West Virginia nonmetropolitan area 54 055 West Virginia Mercer County 5400001 Southern West Virginia nonmetropolitan area 54 059 West Virginia Mingo County 5400001 Southern West Virginia nonmetropolitan area 54 063 West Virginia Monroe County 5400001 Southern West Virginia nonmetropolitan area 54 065 West Virginia Morgan County 5400002 Northern West Virginia nonmetropolitan area 54 067 West Virginia Nicholas County 5400001 Southern West Virginia nonmetropolitan area 54 069 West Virginia Ohio County 48540 Wheeling, WV-OH 54 071 West Virginia Pendleton County 5400002 Northern West Virginia nonmetropolitan area 54 073 West Virginia Pleasants County 5400002 Northern West Virginia nonmetropolitan area 54 075 West Virginia Pocahontas County 5400001 Southern West Virginia nonmetropolitan area 54 079 West Virginia Putnam County 26580 Huntington-Ashland, WV-KY-OH 54 081 West Virginia Raleigh County 13220 Beckley, WV 54 083 West Virginia Randolph County 5400002 Northern West Virginia nonmetropolitan area 54 085 West Virginia Ritchie County 5400002 Northern West Virginia nonmetropolitan area 54 087 West Virginia Roane County 5400002 Northern West Virginia nonmetropolitan area 54 089 West Virginia Summers County 5400001 Southern West Virginia nonmetropolitan area 54 091 West Virginia Taylor County 5400002 Northern West Virginia nonmetropolitan area 54 093 West Virginia Tucker County 5400002 Northern West Virginia nonmetropolitan area 54 095 West Virginia Tyler County 5400002 Northern West Virginia nonmetropolitan area 54 097 West Virginia Upshur County 5400002 Northern West Virginia nonmetropolitan area 54 099 West Virginia Wayne County 26580 Huntington-Ashland, WV-KY-OH 54 101 West Virginia Webster County 5400001 Southern West Virginia nonmetropolitan area 54 103 West Virginia Wetzel County 5400002 Northern West Virginia nonmetropolitan area 54 105 West Virginia Wirt County 37620 Parkersburg-Vienna, WV 54 107 West Virginia Wood County 37620 Parkersburg-Vienna, WV 54 109 West Virginia Wyoming County 5400001 Southern West Virginia nonmetropolitan area 55 059 Wisconsin Kenosha County 16980 Chicago-Naperville-Elgin, IL-IN-WI 72 015 Puerto Rico Arroyo Municipio 25020 Guayama, PR 72 057 Puerto Rico Guayama Municipio 25020 Guayama, PR 72 109 Puerto Rico Patillas Municipio 25020 Guayama, PR Appendix 2: Additional census tracts that have ever had, since December 31, 1999, a closed coal mine or have ever had, since December 31, 2009, a retired coal-fired electric generating unit, and directly adjoining tracts, that were not included in Appendix C to IRS Notice 2023-29 or Appendix 3 to IRS Notice 2023-47. Closure and retirement data as of April 1, 2024. State Name County or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type Alabama DeKalb County 01049960101 Directly adjoining Alabama DeKalb County 01049960301 Directly adjoining Alabama DeKalb County 01049960303 Directly adjoining Alabama DeKalb County 01049960401 Directly adjoining Alabama DeKalb County 01049960402 Mine closure Alabama DeKalb County 01049960500 Directly adjoining Alabama DeKalb County 01049960900 Directly adjoining Alabama DeKalb County 01049961100 Directly adjoining Alabama DeKalb County 01049961200 Directly adjoining Alabama DeKalb County 01049961400 Directly adjoining Alabama Randolph County 01111000200 Directly adjoining Alaska Fairbanks North Star Borough 02090001501 Directly adjoining Alaska Fairbanks North Star Borough 02090001700 Directly adjoining Alaska Fairbanks North Star Borough 02090001902 Directly adjoining Alaska Fairbanks North Star Borough 02090980100 Generating unit retirement Colorado Mesa County 08077001302 Directly adjoining Colorado Mesa County 08077001303 Directly adjoining Colorado Mesa County 08077001402 Directly adjoining Colorado Mesa County 08077001403 Directly adjoining Colorado Mesa County 08077001404 Directly adjoining Colorado Mesa County 08077001504 Directly adjoining Florida Clay County 12019031500 Directly adjoining Florida Putnam County 12107950100 Generating unit retirement Florida Putnam County 12107950202 Directly adjoining Florida Putnam County 12107950600 Directly adjoining Florida Putnam County 12107950700 Directly adjoining Florida Putnam County 12107951000 Directly adjoining Florida St. Johns County 12109990100 Directly adjoining Georgia Carroll County 13045910900 Directly adjoining Georgia Carroll County 13045911202 Directly adjoining Georgia Heard County 13149970100 Directly adjoining Georgia Heard County 13149970200 Generating unit retirement Georgia Heard County 13149970300 Directly adjoining Illinois Champaign County 17019010800 Directly adjoining Illinois Coles County 17029000100 Directly adjoining Illinois Douglas County 17041952000 Mine closure, Directly adjoining Illinois Douglas County 17041952100 Directly adjoining Illinois Douglas County 17041952400 Directly adjoining Illinois Edgar County 17045070100 Directly adjoining Illinois Edgar County 17045070200 Directly adjoining Illinois Fulton County 17057952800 Directly adjoining Illinois Fulton County 17057953000 Directly adjoining Illinois Knox County 17095000100 Directly adjoining Illinois Knox County 17095000200 Directly adjoining Illinois Knox County 17095001200 Directly adjoining Illinois Knox County 17095001400 Directly adjoining Illinois Knox County 17095001600 Mine closure Illinois Macoupin County 17117956000 Directly adjoining Illinois Macoupin County 17117956100 Mine closure Illinois Macoupin County 17117956200 Directly adjoining Illinois Macoupin County 17117956300 Directly adjoining Illinois Montgomery County 17135957500 Directly adjoining Illinois Peoria County 17143003800 Directly adjoining Illinois Peoria County 17143003900 Directly adjoining Illinois Peoria County 17143004000 Directly adjoining Illinois Sangamon County 17167003300 Directly adjoining Illinois Sangamon County 17167003400 Directly adjoining Illinois Sangamon County 17167003500 Directly adjoining Illinois Vermilion County 17183010600 Directly adjoining Illinois Vermilion County 17183010701 Directly adjoining Illinois Vermilion County 17183010900 Mine closure, Directly adjoining Illinois Vermilion County 17183011000 Mine closure, Directly adjoining Illinois Vermilion County 17183011100 Directly adjoining Indiana Posey County 18129040300 Directly adjoining Indiana Vanderburgh County 18163010404 Directly adjoining Indiana Vanderburgh County 18163010406 Directly adjoining Indiana Vanderburgh County 18163010502 Directly adjoining Indiana Warrick County 18173030703 Mine closure Indiana Warrick County 18173030707 Directly adjoining Indiana Warrick County 18173030709 Directly adjoining Kentucky Carter County 21043960200 Directly adjoining Kentucky Carter County 21043960400 Mine closure Kentucky Greenup County 21089040700 Directly adjoining Kentucky Laurel County 21125971003 Directly adjoining Kentucky Lewis County 21135930100 Directly adjoining Kentucky Lewis County 21135930400 Directly adjoining Kentucky Whitley County 21235920100 Directly adjoining Minnesota Sherburne County 27141030201 Directly adjoining Minnesota Sherburne County 27141030202 Directly adjoining Minnesota Sherburne County 27141030302 Directly adjoining Minnesota Sherburne County 27141030406 Directly adjoining Minnesota Sherburne County 27141030407 Generating unit retirement Minnesota Sherburne County 27141030408 Directly adjoining Minnesota Sherburne County 27141030410 Directly adjoining Minnesota Wright County 27171100203 Directly adjoining Minnesota Wright County 27171100205 Directly adjoining Minnesota Wright County 27171100300 Directly adjoining Ohio Meigs County 39105964100 Directly adjoining Oklahoma Mayes County 40097040300 Directly adjoining Oklahoma Mayes County 40097040400 Generating unit retirement Oklahoma Mayes County 40097040501 Directly adjoining Oklahoma Mayes County 40097040502 Directly adjoining Oklahoma Rogers County 40131050501 Directly adjoining Oklahoma Wagoner County 40145030201 Directly adjoining Oklahoma Wagoner County 40145030300 Directly adjoining Pennsylvania Allegheny County 42003010302 Directly adjoining Pennsylvania Allegheny County 42003020100 Directly adjoining Pennsylvania Allegheny County 42003020300 Directly adjoining Pennsylvania Allegheny County 42003030500 Mine closure Pennsylvania Allegheny County 42003040200 Directly adjoining Pennsylvania Allegheny County 42003050100 Directly adjoining Pennsylvania Allegheny County 42003050900 Directly adjoining Pennsylvania Allegheny County 42003051100 Directly adjoining Pennsylvania Fayette County 42051260100 Directly adjoining Pennsylvania Fayette County 42051262300 Directly adjoining Pennsylvania Juniata County 42067070400 Directly adjoining Pennsylvania Northumberland County 42097080700 Directly adjoining Pennsylvania Northumberland County 42097082000 Directly adjoining Pennsylvania Northumberland County 42097082100 Directly adjoining Pennsylvania Northumberland County 42097082200 Directly adjoining Pennsylvania Perry County 42099030100 Directly adjoining Pennsylvania Snyder County 42109070600 Directly adjoining Pennsylvania Washington County 42125731000 Directly adjoining Pennsylvania Washington County 42125751100 Directly adjoining Pennsylvania Westmoreland County 42129807700 Directly adjoining Tennessee Anderson County 47001020201 Directly adjoining Tennessee Anderson County 47001021303 Directly adjoining Tennessee Anderson County 47001021304 Generating unit retirement Tennessee Knox County 47093005908 Directly adjoining Tennessee Knox County 47093006003 Directly adjoining Tennessee Knox County 47093006103 Directly adjoining Texas Bastrop County 48021950102 Directly adjoining Texas Burleson County 48051970202 Directly adjoining Texas Lee County 48287000200 Directly adjoining West Virginia Jackson County 54035963200 Directly adjoining West Virginia Jackson County 54035963300 Directly adjoining West Virginia Marion County 54049020100 Mine closure West Virginia Marion County 54049020500 Directly adjoining West Virginia Marion County 54049020800 Directly adjoining Wyoming Converse County 56009956400 Directly adjoining Wyoming Converse County 56009956500 Directly adjoining Wyoming Converse County 56009956700 Directly adjoining Wyoming Natrona County 56025001401 Directly adjoining Wyoming Platte County 56031959100 Directly adjoining 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 2024-30, 2024-16 I.R.B. 878 (April 15, 2024). 5 BLS Local Area Unemployment Statistics (LAUS) data for counties is available at https://www.bls.gov/lau. The LAUS data does not include the U.S. Virgin Islands. The unemployment rate for the U.S. Virgin Islands for 2023 was found at https://www.vidol.gov/labor-statistics/. Section 45Z Clean Fuel Production Credit; Registration Notice 2024-49 SECTION 1. PURPOSE This notice provides guidance on the registration requirements for the clean fuel production credit determined under § 45Z of the Internal Revenue Code (§ 45Z credit).1 A taxpayer must have a signed registration letter from the Internal Revenue Service (IRS) dated on or before January 1, 2025, for the taxpayer to be eligible to claim the § 45Z credit for production starting January 1, 2025. Thus, taxpayers should apply for registration as soon as possible to give the IRS sufficient time to process registration applications. See section 4.01(2) of this notice for additional information. The Department of the Treasury (Treasury Department) and the IRS intend to issue additional guidance on other aspects of the § 45Z credit at a later date. SECTION 2. OVERVIEW AND BACKGROUND OF THE § 45Z CREDIT .01 Section 45Z generally. Section 13704 of Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA), added § 45Z and amended §§ 38(b) and 4101(a),2 enacting the § 45Z credit for transportation fuel produced in the United States by the taxpayer at a qualified facility after December 31, 2024, and sold by the taxpayer to an unrelated person in a manner described in § 45Z(a)(4) during the taxable year. For purposes of § 38, the § 45Z credit is an amount equal to the product of (A) the applicable amount per gallon (or gallon equivalent) with respect to any transportation fuel which is produced by the taxpayer at a qualified facility and sold in the manner described in § 45Z(a)(4) during the taxable year and (B) the emissions factor for such fuel as determined under § 45Z(b). See § 45Z(a)(1). .02 Applicable amounts, emissions factors, emissions rates, and provisional emissions rates. Section 45Z(a)(2) and (3) provides the applicable amounts for transportation fuels. Section 45Z(b) generally provides the rules for emissions factors for transportation fuels used to calculate the amount of the § 45Z credit. Section 45Z(b)(1)(A) provides the rules for calculating the emissions factor for a transportation fuel by using the emissions rate for such fuel. Section 45Z(b)(1)(B)(i) directs the Secretary of the Treasury or her delegate (Secretary), subject to § 45Z(b)(1)(B)(ii) and (iii), to publish annually a table that sets forth the emissions rate for similar types and categories of transportation fuels based on the amount of lifecycle greenhouse gas emissions as described in § 211(o)(1)(H) of the Clean Air Act (CAA) (42 U.S.C. 7545(o)(1)(H)), as in effect on August 16, 2022 (emissions rate table). Section 45Z(b)(1)(B)(ii) provides that in the case of any transportation fuel that is not a sustainable aviation fuel (non-SAF transportation fuel), the lifecycle greenhouse gas emissions of such fuel is based on the most recent determinations under the Greenhouse gases, Regulated Emissions, and Energy use in Transportation model developed by the Argonne National Laboratory,3 or a successor model (as determined by the Secretary). Section 45Z(b)(1)(B)(iii) provides that in the case of any transportation fuel that is a sustainable aviation fuel (SAF), the lifecycle greenhouse gas emissions of such fuel is determined in accordance with (I) the most recent Carbon Offsetting and Reduction Scheme for International Aviation (CORSIA) which has been adopted by the International Civil Aviation Organization with the agreement of the United States, or (II) any similar methodology which satisfies the criteria under § 211(o)(1)(H) of the CAA, as in effect on August 16, 2022. Section 45Z(b)(1)(D) provides that in the case of any transportation fuel for which an emissions rate has not been established under § 45Z(b)(1)(B), a taxpayer producing such fuel may file a petition with the Secretary for determination of the emissions rate with respect to such fuel (provisional emissions rate). The Treasury Department and the IRS will provide guidance regarding the emissions rate table and provisional emissions rate petition procedures at a later time. .03 Registration and unrelated party certification requirements. Section 45Z(f)(1) generally provides that only registered production in the United States is taken into account for the § 45Z credit. Section 45Z(f)(1)(B) provides that, for purposes of § 45Z(f)(1), the term “United States” includes any territory of the United States. Section 45Z(f)(1)(A)(i) provides that no § 45Z credit will be determined with respect to any transportation fuel unless the taxpayer (1) is registered as a producer of clean fuel under § 4101 at the time of production, and (2) in the case of any SAF, provides (A) certification (in such form and manner as the Secretary prescribes) from an unrelated party demonstrating compliance with any general requirements, supply chain traceability requirements, and information transmission requirements established under the CORSIA described in § 45Z(b)(1)(B)(iii)(I), or in the case of any methodology described in § 45Z(b)(1)(B)(iii)(II), requirements similar to the requirements described in § 45Z(f)(1)(A)(i)(II)(aa)(AA), and (B) such other information with respect to such fuel as the Secretary may require for purposes of carrying out § 45Z. The unrelated party certification required under § 45Z(f)(1)(A)(i)(II)(aa) is required as part of a claim for the § 45Z credit for the production and sale of SAF. The Treasury Department and the IRS will provide guidance regarding unrelated party certification for claims for the § 45Z credit at a later time. SECTION 3. DEFINITIONS .01 In general. This section provides definitions that apply for purposes of this notice. Section 3.02 of this notice provides generally applicable definitions. Section 3.03 of this notice provides definitions related to non-SAF transportation fuels. Section 3.04 of this notice provides definitions related to SAF. .02 Generally applicable definitions. (1) Applicable material. Section 45Z(d)(5)(B)(i) defines the term “applicable material” to mean (I) monoglycerides, diglycerides, and triglycerides, (II) free fatty acids, and (III) fatty acid esters. (2) ASTM or ASTM International. References in this notice to “ASTM” or “ASTM International” are references to specifications published by ASTM International (formerly ASTM). Additional information about ASTM International is available at https://www.astm.org. (3) Biomass. Section 45Z(d)(5)(B)(ii) gives the term “biomass” the same meaning given such term in § 45K(c)(3). Section 45K(c)(3) defines the term “biomass” to mean any organic material other than (A) oil and natural gas (or any product thereof), and (B) coal (including lignite) or any product thereof. (4) CO2e. Section 45Z(d)(2) defines the term “CO2e” to mean, with respect to any greenhouse gas, the equivalent carbon dioxide (as determined based on relative global warming potential). (5) Greenhouse gas. Section 45Z(d)(3) gives the term “greenhouse gas” the same meaning given that term under section 211(o)(1)(G) of the CAA, as in effect on August 16, 2022. (6) mmBTU. Section 45Z(d)(1) defines the term “mmBTU” to mean 1,000,000 British thermal units. (7) Qualified facility. Under § 45Z(d)(4), the term “qualified facility” means a facility used for the production of transportation fuels, and does not include any facility for which one of the following credits is allowed under § 38 for the taxable year: (i) the credit for production of clean hydrogen under § 45V, (ii) the credit determined under § 46 to the extent that such credit is attributable to the energy credit determined under § 48 with respect to any specified clean hydrogen production facility for which an election is made under § 48(a)(15), and (iii) the credit for carbon oxide sequestration under § 45Q. (8) Sale. Under § 45Z(a)(1)(A)(ii) and (a)(4), a sale for purposes of the § 45Z credit occurs when the transportation fuel is sold by the taxpayer to an unrelated person (A) for use by such person in the production of a fuel mixture, (B) for use by such person in a trade or business, or (C) who sells such fuel at retail to another person and places such fuel in the fuel tank of such other person. (9) Transportation fuel. Section 45Z(d)(5)(A) defines the term “transportation fuel” to mean a fuel which (i) is suitable for use in a highway vehicle or aircraft, (ii) has an emissions rate which is not greater than 50 kilograms (kg) of CO2e per mmBTU, and (iii) is not derived from co-processing an applicable material (or materials derived from an applicable material) with a feedstock which is not biomass. The term “transportation fuel” includes non-SAF transportation fuel and SAF. .03 Definitions applicable to non-SAF transportation fuels. (1) Low-GHG biodiesel. The term “low-GHG biodiesel” means the monoalkyl esters of long chain fatty acids that meet the specifications of ASTM International D6751 and that have an emissions rate that is not greater than 50 kg of CO2e per mmBTU. (2) Low-GHG butanol. The term “low-GHG butanol” means any mixture of n-butyl, sec-butyl, and iso-butyl alcohols that meets the specifications of ASTM International D7862 and that has an emissions rate that is not greater than 50 kg of CO2e per mmBTU. (3) Low-GHG diesel fuel. The term “low-GHG diesel fuel” means liquid fuel, including renewable diesel, that meets the specifications of ASTM International D975 and that has an emissions rate that is not greater than 50 kg of CO2e per mmBTU. (4) Low-GHG dimethyl ether. The term “low-GHG dimethyl ether,” which includes renewable dimethyl ether, means a gaseous fuel that meets the specifications of ASTM International D7901 and that has an emissions rate that is not greater than 50 kg of CO2e per mmBTU. (5) Low-GHG ethanol. The term “low-GHG ethanol” means ethyl alcohol that is a liquid fuel that meets the specifications of ASTM International D4806 for denatured fuel ethanol for blending with gasolines and that has an emissions rate that is not greater than 50 kg of CO2e per mmBTU. (6) Low-GHG gasoline. The term “low-GHG gasoline,” which includes renewable gasoline, means liquid fuel that meets the specifications of ASTM International D4814 and that has an emissions rate that is not greater than 50 kg of CO2e per mmBTU. (7) Low-GHG hydrogen. The term “low-GHG hydrogen” means any gaseous or liquid fuel that meets the requirements of the Society of Automotive Engineers (SAE) J2719 standard and that has an emissions rate that is not greater than 50 kg of CO2e per mmBTU. Information about SAE standards is available at https://www.sae.org/standards. (8) Low-GHG liquefied petroleum gas (LPG). The term “low-GHG LPG,” which includes low-GHG propane, means low-GHG liquefied gases that meet the specifications of ASTM International D1835 and that have an emissions rate that is not greater than 50 kg of CO2e per mmBTU. (9) Low-GHG methanol. The term “low-GHG methanol” means a methyl alcohol that is a liquid fuel that meets the specifications of ASTM International D5797 and that has an emissions rate that is not greater than 50 kg of CO2e per mmBTU. (10) Low-GHG natural gas. The term “low-GHG natural gas,” which includes renewable natural gas, means compressed or liquefied gas that meets the specifications of ASTM International D8080-21 and that has an emissions rate that is not greater than 50 kg of CO2e per mmBTU. .04 Definitions applicable to SAF. (1) General definitions. (a) SAF or sustainable aviation fuel. Section 45Z(a)(3)(B) defines the term “sustainable aviation fuel” to mean the portion of liquid fuel that is not kerosene that is sold for use in an aircraft and (i) meets the requirements of either (I) ASTM International D7566 (further defined in section 3.04(2)(a) of this notice to mean the ASTM D7566 Annexes), or (II) the Fischer Tropsch provisions of ASTM D1655 Annex A1 (further defined in section 3.04(2)(b) of this notice to mean ASTM D1655 Annex A1 section A1.2.2.2); and (ii) is not derived from palm fatty acid distillates or petroleum. For purposes of the § 45Z credit, SAF is a type of transportation fuel that must also meet the requirements of § 45Z(d)(5)(A). A liquid fuel that meets the specifications of one of the ASTM D7566 Annexes or meets the specifications of ASTM D1655 Annex A1, but does not meet the requirements of § 45Z(d)(5)(A), is not SAF and is therefore ineligible for the § 45Z credit. For purposes of the § 45Z credit, SAF may be categorized as either (A) a liquid fuel that meets the specifications of one of the ASTM D7566 Annexes (SAF synthetic blending component), or (B) a co-processed liquid fuel that was produced by co-processing petroleum with synthesized hydrocarbons derived from synthesis gas via the Fischer Tropsch process (FT hydrocarbons). (b) SAF FT hydrocarbons. The term “SAF FT hydrocarbons” means the FT hydrocarbons that are derived from biomass, used to produce jet fuel described in section A1.2.2.2 of ASTM D1655 Annex A1, and not derived from palm fatty acid distillates or petroleum. See section 3.04(2)(b) of this notice. (2) Definitions related to ASTM International specifications for SAF. (a) ASTM D7566 Annexes. The term “ASTM D7566 Annexes” means any of the annexes in ASTM D7566 that provide the specifications for a pathway to create a synthetic blending component that can be blended with ASTM D1655 kerosene (as defined in section 3.04(2)(c) of this notice). (b) ASTM D1655 Annex A1. The term “ASTM D1655 Annex A1” means the Fischer Tropsch provisions of ASTM D1655 Annex A1 that are contained in section A1.2.2.2, which provides a pathway for co-processing up to five percent of FT hydrocarbons with petroleum to make a liquid fuel that qualifies as jet fuel. For purposes of this definition, the term “petroleum” includes any conventionally sourced hydrocarbons permitted under ASTM D1655 Annex A1. Liquid fuel produced under section A1.2.2.1 does not qualify for the § 45Z credit because section A1.2.2.1 defines a pathway for producing a liquid fuel from co-processing an applicable material (or materials derived from an applicable material) with a feedstock that is not biomass (for example, petroleum), which § 45Z(d)(5)(A)(iii) excludes from the § 45Z credit. See section 3.02 of this notice. (c) ASTM D1655 kerosene and ASTM D1655 compliant SAF. The term “ASTM D1655 kerosene” means petroleum-based kerosene that meets the specifications set forth in ASTM D1655 and does not include liquid fuel co-processed with FT hydrocarbons or the addition of a SAF synthetic blending component. The term “ASTM D1655 compliant SAF” means ASTM D1655 kerosene that has been blended with a SAF synthetic blending component described in a specific ASTM D7566 Annex and meets the batch specifications described in ASTM D7566, Table 1. It also means kerosene produced by co-processing SAF FT hydrocarbons with petroleum under ASTM D1655 Annex A1. Once the mixture meets those batch specifications or is produced under ASTM D1655 Annex A1, the mixture may be regarded as jet fuel under ASTM D1655. ASTM D1655 compliant SAF is fully fungible with ASTM D1655 kerosene. The terms “ASTM D1655 kerosene” and “ASTM D1655 compliant SAF” are not ASTM designations, but rather are used in this notice to distinguish between two types of fuel (for federal tax purposes) that qualify as jet fuel under the ASTM D1655 specifications for jet fuel. (d) ASTM International D7566. The term “ASTM International D7566” means the batch specifications set forth under ASTM D7566, Table 1, which includes the blending requirements for each synthetic blending component and the overall specifications and requirements for the blended mixture to be regarded as ASTM D1655 compliant SAF. Blending percentage requirements for various synthetic blending components with ASTM D1655 kerosene are listed in section 6 of ASTM D7566 and range from 10 to 50 percent. SECTION 4. REGISTRATION AS A PRODUCER OF CLEAN FUEL .01 Registration generally. (1) Statutory registration requirement. Section 45Z(f)(1)(A)(i)(1) provides that no clean fuel production credit can be determined under § 45Z(a) with respect to any transportation fuel unless the taxpayer is registered as a producer of clean fuel under § 4101 at the time of production.4 See § 48.4101-1 of the Manufacturers and Retailers Excise Tax Regulations for rules relating to registration under § 4101.5 (2) Registration letter; timing of applications for registration. A person is registered for purposes of § 45Z(f)(1)(A)(i)(1) only if the IRS has issued a registration letter to the person and the registration has not been revoked or suspended. To be eligible to claim the § 45Z credit for production starting January 1, 2025, a taxpayer must have a signed registration letter dated on or before January 1, 2025. For example, if a taxpayer receives a letter of registration dated June 30, 2025, the taxpayer cannot claim the § 45Z credit for any transportation fuel produced and sold by the taxpayer before June 30, 2025, even if all other statutory requirements for the § 45Z credit are satisfied prior to that date. That taxpayer can only claim the § 45Z credit for transportation fuel produced and sold on or after June 30, 2025. Given the requirement that a taxpayer must be registered at the time of production to claim the § 45Z credit, taxpayers are encouraged to apply for registration as soon as possible to give the IRS sufficient time to process registration applications for the § 45Z credit. The IRS intends to process completed applications for registration received by July 15, 2024, such that an eligible taxpayer can receive its letter of registration by January 1, 2025. The IRS intends to quickly process applications received after July 15, 2024, but cautions that a taxpayer that applies for registration after that date is less likely to receive its registration by January 1, 2025. In no event can the IRS guarantee that any application for registration will be processed by a certain date. (3) Effect of registration letter. Registration is one of the requirements for a taxpayer to be eligible to claim the § 45Z credit. The taxpayer and the fuel(s) that the taxpayer produces must also meet the other § 45Z requirements for the taxpayer to be eligible to claim the § 45Z credit. A registration letter is not a determination by the IRS that the registrant may claim the § 45Z credit. For example, a registration for Activity Letter “CN” issued to a taxpayer producing biodiesel is not a determination that the biodiesel meets the definition of transportation fuel under § 45Z(d)(5) or that the facility where the taxpayer produces such biodiesel meets the definition of a qualified facility under § 45Z(d)(4). (4) Procedures and information for registering generally. Application for registration is made on Form 637, “Application for Registration (for Certain Excise Tax Activities),” under Activity Letter “CN” (for a producer of non-SAF transportation fuel), or Activity Letter “CA” (for a producer of SAF), or both, in accordance with the instructions for that form. The IRS is revising Form 637 to add Activity Letters “CN” and “CA.” An applicant may apply for registration under more than one Activity Letter on a single Form 637. Until the revised Form 637 is released, applicants may use the current Form 637 by writing in Activity Letter “CN” or Activity Letter “CA,” or both, as applicable, and providing the corresponding information required by section 4.02 and 4.03 of this notice. (5) Transportation fuel; feedstocks; co-processor registration. The information in this section 4.01(5) and Appendix A is provided solely for purposes of applications for registration and is not determinative of whether a fuel is transportation fuel. Qualification of a fuel as transportation fuel depends on the specific facts and circumstances, including the emissions rate of such fuel. (A) Non-SAF transportation fuel. In consultation with the Department of Energy (DOE), the Treasury Department and the IRS anticipate that low-GHG biodiesel, low-GHG butanol, low-GHG diesel fuel, low-GHG dimethyl ether, low-GHG ethanol, low-GHG gasoline, low-GHG hydrogen, low-GHG LPG, low-GHG methanol, and low-GHG natural gas may qualify as non-SAF transportation fuel taking into consideration the emissions rate threshold in § 45Z(d)(5)(A)(ii). See section 3.03 of this notice for definitions of these types of fuel. Most fuels derived from palm fatty acid distillates, petroleum, natural gas, and coal (including lignite) are not expected to qualify as non-SAF transportation fuel based on the § 45Z(d)(5)(A)(ii) emissions rate threshold. A producer of non-SAF transportation fuel not defined in section 3.03 of this notice should submit an application for registration if such producer anticipates such fuel to be eligible for the § 45Z credit. (B) Co-processed SAF. For SAF produced by co-processing petroleum with SAF FT hydrocarbons, the co-processor is the party that applies for registration under this notice. (C) Feedstocks used to produce transportation fuel; additional fuels and feedstocks. In Appendix A, the Treasury Department and the IRS, in consultation with the DOE, have identified the feedstocks and feedstock types associated with the varieties of fuel that may qualify as transportation fuel. The Treasury Department and the IRS may provide guidance at a later time about additional fuels (and the feedstocks for such fuels) that may be eligible for the § 45Z credit. .02 Registration procedure and requirements for producers of non-SAF transportation fuel eligible for the § 45Z credit. (1) Procedure for registering. Until the revised Form 637 is released, applicants producing non-SAF transportation fuel eligible for the § 45Z credit may use the current Form 637 by writing in Activity Letter “CN” and providing the following information: (A) Each type of non-SAF transportation fuel and the annual volume of each type of non-SAF transportation fuel the applicant produces. If a type of non-SAF transportation fuel the applicant produces is not described in section 4.01(5)(A) of this notice, state “Other” and provide a description of the fuel; (B) The feedstock(s) and country of origin of each feedstock used to produce each type of non-SAF transportation fuel the applicant produces; (C) The location(s) and a description of the applicant’s production facilities; (D) Each production facility’s annual fuel production capacity, and whether the applicant’s production facilities are operational and currently producing volumes of non-SAF transportation fuel; (E) The names and addresses of any person(s) acting for the applicant as an agent or broker in buying, selling, or transporting any non-SAF transportation fuel; (F) The business entities to which the applicant sells non-SAF transportation fuel; (G) The business entities from or with which the applicant buys, trades, transfers, or exchanges any non-SAF transportation fuel; (H) The annual volume of non-SAF transportation fuel the applicant buys, sells, trades, transfers, or exchanges; and (I) A statement indicating under which ASTM standard(s), SAE standard(s), or both, the applicant produces non-SAF transportation fuel. (2) Requirements. The IRS will register an applicant with Activity Letter “CN” only if the IRS (A) concludes that the applicant is engaged as a producer of non-SAF transportation fuel that may be eligible for the § 45Z credit, or is likely to become so engaged within a reasonable time after being registered; and (B) is satisfied with the filing, deposit, payment, reporting, and claim history for all federal taxes of the applicant and any related person (as defined in § 48.4101-1(b)(5)). .03 Registration procedure and requirements for producers of SAF eligible for the § 45Z credit. (1) Procedure for registering. Until the revised Form 637 is released, applicants producing SAF eligible for the § 45Z credit may use the current Form 637 by writing in Activity Letter “CA” and providing the following information: (A) A statement indicating whether the applicant produces SAF under an ASTM D7566 Annex or ASTM D1655 Annex A1, and if applicable, the specific ASTM D7566 Annex under which the SAF synthetic blending component is produced; (B) The feedstock(s) and country of origin of each feedstock used to produce the SAF the applicant produces; (C) The annual volume of SAF the applicant produces; (D) The location(s) and a description of the applicant’s production facilities; (E) Each production facility’s annual fuel production capacity, and whether the applicant’s production facilities are operational and currently producing volumes of SAF; (F) The names and addresses of any person(s) acting for the applicant as an agent or broker in buying, selling, or transporting any SAF; (G) The business entities to which the applicant sells SAF; (H) The business entities from or with which the applicant buys, trades, transfers, or exchanges any SAF; and (I) The annual volume of SAF the applicant buys, sells, trades, transfers, or exchanges. (2) Requirements. The IRS will register an applicant with Activity Letter “CA” only if the IRS (A) concludes that the applicant is engaged as a producer of SAF that may be eligible for the § 45Z credit, or is likely to become so engaged within a reasonable time after becoming registered; and (B) is satisfied with the filing, deposit, payment, reporting, and claim history for all federal taxes of the applicant and any related person (as defined in § 48.4101-1(b)(5)). SECTION 5. INFORMATION ABOUT OTHER FUEL REGISTRATIONS Section 4101(a)(1) requires that every person required to be registered with respect to the tax imposed by § 4041(a) or 4081, every person producing or importing biodiesel (as defined in § 40A(d)(1) including agri-biodiesel and renewable diesel) or alcohol (as defined in § 6426(b)(4)(A)), every person producing or importing sustainable aviation fuel (as defined in § 40B), and every person producing second generation biofuel (as defined in § 40(b)(6)(E)), register under § 4101. Section 4081(a)(1) imposes an excise tax on certain removals, entries, and sales of taxable fuel. Section 4083(a) defines taxable fuel as gasoline, diesel fuel, and kerosene. Section 4041(a) imposes an excise tax on certain sales and uses of diesel fuel and kerosene. Depending on the type of transportation fuel being produced and sold, a person producing fuel eligible for the § 45Z credit may have additional registration obligations under § 4101 and § 48.4101-1 and thus may be required to be registered under other activity letters (in addition to Activity Letters “CN” and/or “CA”), including the following: (A) Activity Letter “SA” (producers or importers of sustainable aviation fuel as defined in § 40B); (B) Activity Letter “S” (enterer, position holder, refiner, terminal operator, or throughputter of gasoline, diesel fuel (including a diesel-water fuel emulsion), or kerosene, or industrial user of gasoline); (C) Activity Letter “M” (blenders of gasoline, diesel fuel (including a diesel-water fuel emulsion) or kerosene, producing a taxable fuel outside the bulk transfer/terminal system, including blenders of alcohol fuel mixtures, alternative fuel mixtures, biodiesel mixtures, and renewable diesel mixtures); (D) Activity Letter “AB” (producers and importers of agri-biodiesel); (E) Activity Letter “AF” (producers and importers of alcohol); (F) Activity Letter “NB” (producers and importers of biodiesel (other than agri-biodiesel) and renewable diesel); and (G) Activity Letter “SB” (producers of second generation biofuel). If a person is producing SAF eligible for the § 45Z credit and that SAF also meets the definition of sustainable aviation fuel under § 40B, such person must also be registered under Activity Letter “SA”.6 For additional guidance for fuel registrations, see Notice 2023-6 (guidance on sustainable aviation fuel credits under §§ 40B and 6426(k)), Notice 2008-110, 2008-51 I.R.B. 1298 (guidance on biodiesel and registration for the cellulosic biofuel producer credit),7 and Notice 2005-4, 2005-2 I.R.B. 289 (guidance on alcohol and biodiesel fuel tax credits and payments), as modified by Notice 2005-62, 2005-35 I.R.B. 443 (guidance for certain biodiesel issues not addressed in Notice 2005-4). SECTION 6. PAPERWORK REDUCTION ACT Section 4 of this notice sets forth collections of information to be provided to the IRS with Form 637. The collections of information will be reflected in the submission to the Office of Management and Budget (OMB) for review in accordance with the Paperwork Reduction Act (44 U.S.C. 3507(c)) that is associated with Form 637 (OMB control number 1545-1835). The revisions to Form 637 and the new activity letters to be submitted with Form 637, outlined in section 4 of this notice, will be submitted to OMB for review and approval under the PRA procedures within 5 CFR 1320.10. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. SECTION 7. DRAFTING INFORMATION The principal authors of this notice are Camille Edwards Bennehoff and Jennifer Golden of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For questions regarding this notice, contact Ms. Edwards Bennehoff or Ms. Golden at (202) 317-6855 (not a toll-free number). Appendix A – Table of Feedstocks* Used to Make Fuels that May Be Eligible for the § 45Z Credit * Appendix A identifies primary feedstocks used to make transportation fuels that may be eligible for the § 45Z credit for purposes of applications for registration. Producers should list the feedstock(s) that are sourced from one or more separate entities or facilities as the main input(s) to their fuel production process. For example, an alcohol-to-jet (ATJ) producer that imports ethanol from one or more separate ethanol production facilities may list ethanol as the feedstock, whereas an integrated ATJ facility with on-site ethanol production should list the feedstock used to produce the ethanol. Renewable natural gas (RNG) producers with on-site anaerobic digestion should list the inputs to the digester (for example, manure or food waste) as feedstocks, whereas RNG producers that import biogas from a separate site should list biogas as the feedstock. ** For purposes of Appendix A, “dedicated” means woody biomass grown for the purpose of being harvested for biofuel production. Feedstock Type Feedstock Additional Information Agricultural Residue Barley straw Agricultural Residue Corn stover Agricultural Residue Cotton field residues Agricultural Residue Oats straw Agricultural Residue Orchard or vineyard residues Agricultural Residue Rice straw Agricultural Residue Sorghum stubble Agricultural Residue Sugarcane bagasse Agricultural Residue Wheat straw Agricultural Residue Other agricultural residues Algae Algal oil Biogas Dairy/swine digester gas Biogas High solid anaerobic digester gas Biogas Landfill gas Biogas Waste gases Biogas Other biomethane Biomass Energy Crop Biomass sorghum Biomass Energy Crop Energy cane Biomass Energy Crop Miscanthus Biomass Energy Crop Switchgrass Biomass Energy Crop Other biomass energy crop CO2 CO2 co-produced with hydrogen Includes CO2 co-produced with hydrogen produced for use in the Haber-Bosch process CO2 CO2 from biogas upgrading Includes CO2 from landfill gas upgrading CO2 CO2 from calcination of inorganic materials in cement production CO2 CO2 from direct air capture CO2 CO2 from ethanol fermentation CO2 CO2 from ore oxidation in iron and steel production CO2 Post-combustion captured biogenic CO2 Includes only CO2 captured from combustion of bio-based materials (for example, biomass, biogas) CO2 Post-combustion captured fossil CO2 Includes only CO2 captured from combustion of fossil fuels CO2 Other CO2 source Ethanol Corn grain Applicable for SAF only Ethanol Sugarcane Applicable for SAF only Ethanol Other sugar crop Applicable for SAF only Ethanol Other grain crop Applicable for SAF only Ethanol Other feedstocks Applicable for SAF only Fats, Oils, and Greases Other fats, oils, or greases Fats, Oils, and Greases Tall oil Fats, Oils, and Greases Used cooking oil Fats, Oils, and Greases Tallow Industrial Byproduct Black liquor Industrial Byproduct Corn kernel fiber Industrial Byproduct Distillers corn oil Industrial Byproduct Distillers sorghum oil Industrial Byproduct Milling residues Industrial Byproduct Nut hulls or shells Industrial Byproduct Other byproduct Industrial Byproduct Other food or beverage manufacturing wastes This includes brewery, winery, and distillery waste, including spent grain Isobutanol Corn grain Applicable for SAF only Isobutanol Sugarcane Applicable for SAF only Isobutanol Other feedstocks Applicable for SAF only Isobutanol Other grain crop Applicable for SAF only Isobutanol Other sugar crop Applicable for SAF only Manure Manure, beef Manure Manure, dairy Manure Manure, swine Mixed Organic Waste Construction, demolition, or other urban wood waste Mixed Organic Waste Mixed non-residential food waste Mixed Organic Waste Mixed residential food waste Mixed Organic Waste Municipal solid waste Mixed Organic Waste Paper and paperboard Mixed Organic Waste Wastewater treatment sludge Mixed Organic Waste Yard waste Mixed Organic Waste Other mixed organic waste Natural Gas Natural gas Natural Gas Renewable natural gas Oilseed Jatropha oil Oilseed Palm oil Potentially eligible feedstock for non-SAF transportation fuel. SAF derived from palm fatty acid distillates is explicitly prohibited Oilseed Rapeseed/canola oil Oilseed Soybean oil Oilseed Other oilseed Other Alcohols Corn grain Applicable for SAF only Other Alcohols Sugarcane Applicable for SAF only Other Alcohols Other feedstocks Applicable for SAF only Other Alcohols Other grain crop Applicable for SAF only Other Alcohols Other sugar crop Applicable for SAF only Second or Intermediate Crop Camelina Second or Intermediate Crop Carinata Second or Intermediate Crop Corn safrina Second or Intermediate Crop Other second or intermediate crop Second or Intermediate Crop Pennycress Starch Crop Barley Starch Crop Corn grain Starch Crop Grain sorghum Starch Crop Wheat Starch Crop Other starch crop Sugar Crop Sugarbeet Sugar Crop Sugarcane Sugar Crop Sweet sorghum Sugar Crop Other sugar crop Woody Biomass Forest slash Woody Biomass Pre-commercial thinnings Woody Biomass Dedicated short-rotation poplar** Woody Biomass Dedicated short-rotation willow** Woody Biomass Dedicated pine** Woody Biomass Dedicated short-rotation eucalyptus** Woody Biomass Other dedicated woody biomass** Woody Biomass Other woody biomass residues Other A feedstock used to produce a fuel eligible for the § 45Z credit which is not listed in this table On your Form 637, state “Other” and provide a description of the feedstock 1 Unless otherwise specified, all references to “section” or “§” are references to sections of the Internal Revenue Code. 2 Under section 13704(c) of the IRA, these amendments apply to transportation fuel produced after December 31, 2024. See also footnote 4. 3 Section 45Z(b)(1)(B)(ii) refers to “the Greenhouse gases, Regulated Emissions, and Energy use in Transportation model developed by Argonne National Laboratory.” The name of that model was changed to “Greenhouse gases, Regulated Emissions, and Energy use in Technologies,” and as of December 2023, it is generally referred to as “R&D GREET.” 4 Section 45Z(f)(1)(A)(i)(I) provides that “[n]o clean fuel production credit shall be determined under [§ 45Z](a) with respect to any transportation fuel unless the taxpayer is registered as a producer of clean fuel under § 4101 at the time of production,...”. Section 13704(b)(5) of the IRA provided that for transportation fuel produced after December 31, 2024, “Section 4101(a)(1), as amended by the preceding provisions of this Act, is amended by inserting the phrase ‘every person producing a fuel eligible for the clean fuel production credit (pursuant to section 45Z)’ after ‘section 6426(k)(3)).’” However, § 4101(a)(1) does not reference § 6426(k)(3). The Office of Law Revision Counsel of the U.S. House of Representatives, whose functions include preparing and publishing periodically a new edition of the United States Code, executed the provision by making the insertion after "section 40B)," to reflect the probable intent of Congress. 5 The Treasury Department and the IRS intend to update the regulations under § 4101 to reflect the registration requirement in § 45Z(f)(1)(A)(i)(I). 6 Sections 40B(d) and 45Z(a)(3)(B) define SAF in nearly identical terms. However, the formulas used to qualify for and calculate the respective credits according to emissions are different. See Notice 2023-6, 2023-2 I.R.B. 328, Notice 2024-6, 2024-2 I.R.B. 348, and Notice 2024-37, 2024-21 I.R.B. 1191, for additional information regarding § 40B. 7 Section 404 of the American Taxpayer Relief Act of 2012, Public Law 112-240, 126 Stat. 2313 (January 2, 2013), modified and extended what was previously known as the cellulosic biofuel producer credit of § 40(b)(6), replacing the term “cellulosic biofuel” with “second generation biofuel” and expanding the list of qualifying feedstocks to include algae. Superfund Tax on Chemical Substances; Modification to List of Taxable Substances; Notice of Determination for Polyoxymethylene Notice 2024-50 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of Determination. SUMMARY: This notice of determination announces that the list of taxable substances is modified to include polyoxymethylene. EFFECTIVE DATES: The effective date of this modification for tax purposes is October 1, 2024. The effective date of this modification for purposes of refund claims under section 4662(e) of the Internal Revenue Code (Code) is July 1, 2022. FOR FURTHER INFORMATION CONTACT: Camille Edwards Bennehoff at (202) 317-6855 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background Section 4671(a) of the Code imposes an excise tax on the sale or use of a taxable substance by the importer thereof. Section 4672(a)(1) of the Code defines the term taxable substance as any substance which, at the time of sale or use by the importer, is listed as a taxable substance by the Secretary of the Treasury or her delegate (Secretary) on the list of taxable substances under section 4672(a) (List). Under section 4672(a)(2), the importer or exporter of any substance may request that the Secretary determine whether such substance should be added to the List as a taxable substance or should be removed from the List. Under section 4672(a)(2)(B) and (b)(2), the Secretary is authorized to add a substance to the List if the Secretary determines that any taxable chemicals that are listed in section 4661(b) of the Code constitute more than 20 percent of the weight, or more than 20 percent of the value, of the materials used to produce such substance. Section 4672(a)(4) authorizes the Secretary to remove a substance from the List only if such substance meets neither the weight nor the value test of section 4672(a)(2)(B). Under section 4672(a)(2)(B) and (a)(4), the Secretary’s determination to modify the List is made based on the substance’s predominant method of production. Rev. Proc. 2022-26 (2022-29 I.R.B. 90), as modified by Rev. Proc. 2023-20 (2023-15 I.R.B. 636), provides the exclusive process by which an importer, exporter, or interested person may request a determination that a particular substance be added to or removed from the List. Section 4671(b)(3) authorizes the Secretary to prescribe a tax rate for taxable substances in lieu of the tax rate specified in section 4671(b)(2). The tax rate prescribed by the Secretary for a substance added to the List is calculated by multiplying the conversion factor for each taxable chemical used in the production of the substance by the corresponding tax rate for such taxable chemical under section 4661(b). Conversion factors are determined on the basis of the predominant method of production of the substance. See sections 8 and 10.04(8) of Rev. Proc. 2022-26. Importers are not required to use the prescribed tax rate for a taxable substance and may calculate their own rate under section 4671(b)(1). Request to Add Polyoxymethylene to the List Celanese Ltd. (Petitioner) is an exporter of polyoxymethylene. Petitioner submitted a petition to the IRS in accordance with Rev. Proc. 2022-26 requesting a determination under section 4672(a)(2) to add polyoxymethylene to the List. According to the petition, the taxable chemical methane constitutes 50.08 percent, by weight, of the materials used to produce polyoxymethylene. Explanation of Determination The Secretary’s determination with regard to polyoxymethylene is in paragraph (a) of the “Modification to the List of Taxable Substances” section of this notice. The Secretary made the determination to add polyoxymethylene to the List in accordance with the requirements of section 4672(a)(2) and (4), and pursuant to the procedures set forth in Rev. Proc. 2022-26, as modified by Rev. Proc. 2023-20. The tax rate for polyoxymethylene, as prescribed by the Secretary, is provided in paragraph (a)(6) of the “Modification to the List of Taxable Substances” section of this notice. Classification numbers for polyoxymethylene are provided in paragraph (b) of the “Modification to the List of Taxable Substances” section of this notice. The classification numbers provided with respect to polyoxymethylene are not part of the determination of whether polyoxymethylene is added to the List and do not impact whether polyoxymethylene is a taxable substance. The classification numbers are provided solely as a matter of convenience, and taxpayers may not rely on them. The classification numbers may change over time. The Department of the Treasury (Treasury Department) and the IRS do not anticipate updating this document to reflect any such changes. Modification to the List of Taxable Substances: (a) Determination. Polyoxymethylene is added to the list of taxable substances under section 4672(a). Other pertinent information is as follows: (1) Predominant method of production: There is a reaction of aqueous formaldehyde with an alcohol to create a hemiformal. The hemiformal/water mixture is dehydrated (either by extraction or vacuum distillation). The hemiformal is heated to release the formaldehyde. The formaldehyde is then polymerized by anionic catalysis, and the resulting polymer stabilized by reaction with acetic anhydride. (2) Stoichiometric material consumption equation: n CH4 + n ½ O2 → (CH2O)n + n H2 (3) Reasons for the determination: The polyoxymethylene petition submitted by Petitioner was filed on December 20, 2022. The notice of filing summarizing the petition and requesting comments was published in the Federal Register (87 FR 79938) on December 28, 2022. The Treasury Department and the IRS received no written comments in response to the notice of filing. A public hearing was neither requested nor held. The Secretary followed the process in section 4672(a)(2)(B) in making this determination. A review of the stoichiometric material consumption equation and other information in the petition shows that methane, a taxable chemical, constitutes more than 20 percent by weight of the materials used in the production of polyoxymethylene, based on the predominant method of production. Therefore, the test in section 4672(a)(2)(B) is satisfied. (4) Date of determination: May 30, 2024. Pursuant to section 10.02 of Rev. Proc. 2022-26, Petitioner and the IRS agreed to extend the 180-day determination period. (5) Effective dates for addition of polyoxymethylene to the List: (i) Effective date for purposes of the section 4671 tax (see section 11.01 of Rev. Proc. 2022-26): October 1, 2024. (ii) Effective date for purposes of refund claims under section 4662(e) (see sections 11.02 and 11.03 of Rev. Proc. 2022-26, as modified by section 3 of Rev. Proc. 2023-20): July 1, 2022. (6) Tax rate prescribed by the Secretary: $3.65 per ton. The conversion factor for the methane used in the production of polyoxymethylene is 0.53. The tax rate is calculated by multiplying the conversion factor by the tax rate for methane (0.53 x $6.88 = $3.65). (b) Classification numbers. (1) The Secretary has no basis to object to the following classification numbers proposed by Petitioner: (i) HTSUS number: 3907.10.0000 (ii) Schedule B number: 3907.10.0000 (iii) CAS number: 9002-81-7 (2) The Secretary is unable to confirm the following classification numbers proposed by Petitioner: Not applicable. Krishna P. Vallabhaneni, Tax Legislative Counsel. 2023 Section 45K(d)(2)(C) Reference Price Notice 2024-51 SECTION 1. PURPOSE This notice publishes the reference price under § 45K(d)(2)(C) of the Internal Revenue Code for calendar year 2023. The credit period for the nonconventional source production credit under § 45K ended on December 31, 2013, for facilities producing coke or coke gas (other than from petroleum-based products). However, the reference price continues to apply in determining the amount of the enhanced oil recovery credit under § 43, the marginal well production credit for qualified crude oil production under § 45I, and the applicable percentage under § 613A to be used in determining percentage depletion in the case of oil and natural gas produced from marginal properties. SECTION 2. BACKGROUND Section 45K(d)(2)(C) provides that the term “reference price” means, with respect to a calendar year, the Secretary’s estimate of the annual average wellhead price per barrel for all domestic crude oil the price of which is not subject to regulation by the United States. Section 43(a) provides that, for purposes of § 38, the enhanced oil recovery credit for any taxable year is an amount equal to 15 percent of the taxpayer’s qualified enhanced oil recovery costs for such taxable year. Section 43(b)(1) provides that the amount of enhanced oil recovery credit for any taxable year shall be reduced by an amount which bears the same ratio to the amount of such credit (determined without regard to this paragraph) as - (A) the amount by which the reference price for the calendar year preceding the calendar year in which the taxable year begins exceeds $28, bears to (B) $6. Section 43(b)(2) provides that the term “reference price” means, with respect to any calendar year, the reference price determined for such calendar year under § 45K(d)(2)(C). Section 45I(a) provides that, for purposes of § 38, the marginal well production credit for any taxable year is an amount equal to the product of the credit amount and the qualified crude oil production and the qualified natural gas production which is attributable to the taxpayer. Section 45I(b)(1) provides that for crude oil production, the amount of the marginal well production credit is $3 per barrel of qualified crude oil production. Section 45I(b)(2) provides that the $3 amount under § 45I(b)(1) shall be reduced (but not below zero) by an amount which bears the same ratio to such amount (determined without regard to this paragraph) as – (i) the excess (if any) of the applicable reference price over $15, bears to (ii) $3. The applicable reference price for a taxable year is the reference price of the calendar year preceding the calendar year in which the taxable year begins. Section 45I(b)(2)(C) provides that for qualified crude oil production the term “reference price” means, with respect to any calendar year, the reference price determined under § 45K(d)(2)(C). Section 613A(c)(6)(A) provides, in general, that the allowance for depletion under § 611 shall be computed in accordance with § 613 with respect to - (i) so much of the taxpayer’s average daily marginal production of domestic crude oil as does not exceed the taxpayer’s depletable oil quantity (determined without regard to paragraph (3)(A)(ii)), and (ii) so much of the taxpayer’s average daily marginal production of domestic natural gas as does not exceed the taxpayer’s depletable natural gas quantity (determined without regard to paragraph (3)(A)(ii)), and the applicable percentage shall be deemed to be specified in subsection (b) of § 613 for purposes of subsection (a) of that section. Section 613A(c)(6)(C) provides that the term “applicable percentage” means the percentage (not greater than 25 percent) equal to the sum of - (i) 15 percent, plus (ii) 1 percentage point for each whole dollar by which $20 exceeds the reference price for crude oil for the calendar year preceding the calendar year in which the taxable year begins. For purposes of this paragraph, the term “reference price” means, with respect to any calendar year, the reference price determined for such calendar year under § 45K(d)(2)(C). SECTION 3. REFERENCE PRICE The reference price under § 45K(d)(2)(C) for calendar year 2023 is $76.10. SECTION 4. DRAFTING INFORMATION The principal author of this notice is Alan W. Tilley of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this notice, contact Mr. Tilley on (202) 317-6853 (not a toll-free number). Definition of Terms Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the effect: Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below). Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed. Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them. Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it applies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above). Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in laws or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted. Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in a new ruling. Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case, the previously published ruling is first modified and then, as modified, is superseded. Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series. Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study. Abbreviations The following abbreviations in current use and formerly used will appear in material published in the Bulletin. A—Individual. Acq.—Acquiescence. B—Individual. BE—Beneficiary. BK—Bank. B.T.A.—Board of Tax Appeals. C—Individual. C.B.—Cumulative Bulletin. CFR—Code of Federal Regulations. CI—City. COOP—Cooperative. Ct.D.—Court Decision. CY—County. D—Decedent. DC—Dummy Corporation. DE—Donee. Del. Order—Delegation Order. DISC—Domestic International Sales Corporation. DR—Donor. E—Estate. EE—Employee. E.O.—Executive Order. ER—Employer. 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. Numerical Finding List1 Numerical Finding List Bulletin 2024–26 Announcements: Article Issue Link Page 2024-1 2024-02 I.R.B. 2024-02 363 2024-3 2024-02 I.R.B. 2024-02 364 2024-5 2024-05 I.R.B. 2024-05 635 2024-6 2024-05 I.R.B. 2024-05 635 2024-4 2024-06 I.R.B. 2024-06 665 2024-7 2024-07 I.R.B. 2024-07 673 2024-8 2024-07 I.R.B. 2024-07 674 2024-9 2024-07 I.R.B. 2024-07 675 2024-12 2024-08 I.R.B. 2024-08 676 2024-11 2024-08 I.R.B. 2024-08 683 2024-13 2024-10 I.R.B. 2024-10 710 2024-10 2024-11 I.R.B. 2024-11 711 2024-14 2024-12 I.R.B. 2024-12 719 2024-15 2024-15 I.R.B. 2024-15 876 2024-16 2024-16 I.R.B. 2024-16 909 2024-17 2024-16 I.R.B. 2024-16 932 2024-19 2024-17 I.R.B. 2024-17 950 2024-20 2024-19 I.R.B. 2024-19 1069 2024-18 2024-21 I.R.B. 2024-21 1234 2024-21 2024-21 I.R.B. 2024-21 1236 2024-22 2024-24 I.R.B. 2024-24 1673 2024-23 2024-24 I.R.B. 2024-24 1674 2024-24 2024-24 I.R.B. 2024-24 1675 2024-25 2024-25 I.R.B. 2024-25 1741 Notices: Article Issue Link Page 2024-1 2024-02 I.R.B. 2024-02 314 2024-2 2024-02 I.R.B. 2024-02 316 2024-3 2024-02 I.R.B. 2024-02 338 2024-4 2024-02 I.R.B. 2024-02 343 2024-5 2024-02 I.R.B. 2024-02 347 2024-6 2024-02 I.R.B. 2024-02 348 2024-7 2024-02 I.R.B. 2024-02 355 2024-8 2024-02 I.R.B. 2024-02 356 2024-9 2024-02 I.R.B. 2024-02 358 2024-11 2024-02 I.R.B. 2024-02 360 2024-10 2024-03 I.R.B. 2024-03 406 2024-12 2024-05 I.R.B. 2024-05 616 2024-13 2024-05 I.R.B. 2024-05 618 2024-16 2024-05 I.R.B. 2024-05 622 2024-18 2024-05 I.R.B. 2024-05 625 2024-19 2024-05 I.R.B. 2024-05 627 2024-21 2024-06 I.R.B. 2024-06 659 2024-22 2024-06 I.R.B. 2024-06 662 2024-20 2024-07 I.R.B. 2024-07 668 2024-23 2024-07 I.R.B. 2024-07 672 2024-24 2024-10 I.R.B. 2024-10 707 2024-25 2024-12 I.R.B. 2024-12 712 2024-26 2024-12 I.R.B. 2024-12 713 2024-27 2024-12 I.R.B. 2024-12 715 2024-28 2024-13 I.R.B. 2024-13 720 2024-29 2024-14 I.R.B. 2024-14 751 2024-31 2024-15 I.R.B. 2024-15 869 2024-30 2024-16 I.R.B. 2024-16 878 2024-32 2024-16 I.R.B. 2024-16 897 2024-33 2024-18 I.R.B. 2024-18 959 2024-34 2024-18 I.R.B. 2024-18 960 2024-35 2024-19 I.R.B. 2024-19 1051 2024-37 2024-21 I.R.B. 2024-21 1191 2024-38 2024-21 I.R.B. 2024-21 1211 2024-36 2024-24 I.R.B. 2024-24 1479 2024-39 2024-24 I.R.B. 2024-24 1611 2024-40 2024-24 I.R.B. 2024-24 1612 2024-41 2024-24 I.R.B. 2024-24 1615 2024-42 2024-25 I.R.B. 2024-25 1732 2024-43 2024-25 I.R.B. 2024-25 1737 2024-44 2024-25 I.R.B. 2024-25 1737 2024-45 2024-26 I.R.B. 2024-26 1747 2024-46 2024-26 I.R.B. 2024-26 1748 2024-48 2024-26 I.R.B. 2024-26 1749 2024-49 2024-26 I.R.B. 2024-26 1781 2024-50 2024-26 I.R.B. 2024-26 1789 2024-51 2024-26 I.R.B. 2024-26 1790 Proposed Regulations: Article Issue Link Page REG-118492-23 2024-02 I.R.B. 2024-02 366 REG-107423-23 2024-03 I.R.B. 2024-03 411 REG-121010-17 2024-05 I.R.B. 2024-05 636 REG-101552-24 2024-13 I.R.B. 2024-13 741 REG-117631-23 2024-14 I.R.B. 2024-14 754 REG-108761-22 2024-16 I.R.B. 2024-16 933 REG-117542-22 2024-16 I.R.B. 2024-16 942 REG-123379-22 2024-16 I.R.B. 2024-16 952 REG-115710-22 2024-20 I.R.B. 2024-20 1070 REG-118499-23 2024-20 I.R.B. 2024-20 1167 REG-117631-23 2024-21 I.R.B. 2024-21 1237 REG-124850-08 2024-24 I.R.B. 2024-24 1624 REG-133850-13 2024-25 I.R.B. 2024-25 1742 Revenue Procedures: Article Issue Link Page 2024-1 2024-01 I.R.B. 2024-01 1 2024-2 2024-01 I.R.B. 2024-01 119 2024-3 2024-01 I.R.B. 2024-01 143 2024-4 2024-01 I.R.B. 2024-01 160 2024-5 2024-01 I.R.B. 2024-01 262 2024-7 2024-01 I.R.B. 2024-01 303 2024-8 2024-04 I.R.B. 2024-04 479 2024-9 2024-05 I.R.B. 2024-05 628 2024-12 2024-09 I.R.B. 2024-09 677 2024-13 2024-09 I.R.B. 2024-09 678 2024-14 2024-09 I.R.B. 2024-09 682 2024-15 2024-12 I.R.B. 2024-12 717 2024-11 2024-13 I.R.B. 2024-13 721 2024-17 2024-15 I.R.B. 2024-15 873 2024-18 2024-15 I.R.B. 2024-15 874 2024-19 2024-16 I.R.B. 2024-16 899 2024-20 2024-19 I.R.B. 2024-19 1053 2024-21 2024-19 I.R.B. 2024-19 1054 2024-24 2024-21 I.R.B. 2024-21 1214 2024-22 2024-22 I.R.B. 2024-22 1332 2024-25 2024-22 I.R.B. 2024-22 1333 2024-23 2024-23 I.R.B. 2024-23 1334 Revenue Rulings: Article Issue Link Page 2024-1 2024-02 I.R.B. 2024-02 307 2024-2 2024-02 I.R.B. 2024-02 311 2024-3 2024-06 I.R.B. 2024-06 646 2024-5 2024-07 I.R.B. 2024-07 666 2024-4 2024-10 I.R.B. 2024-10 686 2024-6 2024-10 I.R.B. 2024-10 688 2024-7 2024-14 I.R.B. 2024-14 749 2024-8 2024-16 I.R.B. 2024-16 877 2024-9 2024-19 I.R.B. 2024-19 964 2024-10 2024-22 I.R.B. 2024-22 1240 2024-11 2024-24 I.R.B. 2024-24 1459 2024-12 2024-25 I.R.B. 2024-25 1677 Treasury Decisions: Article Issue Link Page 9984 2024-03 I.R.B. 2024-03 386 9985 2024-05 I.R.B. 2024-05 573 9986 2024-05 I.R.B. 2024-05 610 9987 2024-06 I.R.B. 2024-06 648 9988 2024-15 I.R.B. 2024-15 794 9989 2024-15 I.R.B. 2024-15 850 9990 2024-19 I.R.B. 2024-19 966 9992 2024-21 I.R.B. 2024-21 1175 9995 2024-22 I.R.B. 2024-22 1241 9996 2024-22 I.R.B. 2024-22 1317 9993 2024-25 I.R.B. 2024-25 1679 9997 2024-25 I.R.B. 2024-25 1730 1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2023–27 through 2023–52 is in Internal Revenue Bulletin 2023–52, dated December 26, 2023. Finding List of Current Actions on Previously Published Items1 Bulletin 2024–26 How to get the Internal Revenue Bulletin INTERNAL REVENUE BULLETIN The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue Bulletins are available at www.irs.gov/irb/. We Welcome Comments About the Internal Revenue Bulletin If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page www.irs.gov) or write to the Internal Revenue Service, Publishing Division, IRB Publishing Program Desk, 1111 Constitution Ave. NW, IR-6230 Washington, DC 20224.