SECTION 4. DRAFTING

INFORMATION

The principal author of this notice is the Office of Associate Chief Counsel (Energy, Credits, and Excise Tax); however, other personnel from the Treasury Department and the IRS participated in its development. For further information regarding this notice contact (202) 3176853 (not a toll-free call).

6 This notice does not include an appendix listing new counties and county-equivalents that meet the Fossil Fuel Employment threshold because there were no new qualifying counties or county equivalents as of the release of CBP 2023.

7 The release of the 2025 annual unemployment rates at the county level was delayed due to the federal government shutdown from October 1, 2025 to November 12, 2025. The annual unemployment rates also do not contain data from October 2025, because the underlying data used to make the estimate was not collected.

8 BLS Local Area Unemployment Statistics (LAUS) data for counties is available at https://www.bls.gov/lau. The LAUS data does not include the U.S. Virgin Islands. The unemployment rate for the U.S. Virgin Islands for 2025 was found at https://www.vidol.gov/labor-statistics.

9 These MSAs and non-MSAs include the two NAICS codes added to the table in section 3.03(2) of Notice 2023-29 by Notice 2024-30.

10 The determination of whether an MSA or non-MSA has an unemployment rate at or above the national average employment rate is determined as described in § 45(b)(11)(B)(ii)(II) and section 3.03(3) of Notice 2023-29.

June 29, 2026 2 Bulletin No. 2026–27

Notice 2026-39 Appendix 1: MSAs and non-MSAs that qualify as energy communities by meeting the Fossil Fuel Employment threshold and the unemployment rate requirement for calendar year 2025; Vintage 1 and Vintage 2 of

MSA/non-MSA groupings

All counties or county-equivalents listed are eligible as energy communities between the release of Notice 2026-39 and the release of the next energy community notice in 2027. A county or county-equivalent can be eligible under either or both vintages of the MSA/ non-MSA groupings.

State FIPS Code

County State Name County or County-Equivalent Eligible under Eligible under FIPS Entity Name Vintage 1 MSA/ Vintage 2 MSA/ Code non-MSA grouping non-MSA grouping

1 23 Alabama Choctaw County YES YES 1 25 Alabama Clarke County YES YES 1 35 Alabama Conecuh County YES YES 1 47 Alabama Dallas County YES YES 1 53 Alabama Escambia County YES YES 1 63 Alabama Greene County YES NO 1 91 Alabama Marengo County YES YES 1 99 Alabama Monroe County YES YES 1 105 Alabama Perry County YES YES 1 119 Alabama Sumter County YES YES 1 129 Alabama Washington County YES YES 1 131 Alabama Wilcox County YES YES 2 13 Alaska Aleutians East Borough YES YES 2 16 Alaska Aleutians West Census Area YES YES 2 50 Alaska Bethel Census Area YES YES 2 60 Alaska Bristol Bay Borough YES YES 2 63 Alaska Chugach Census Area YES YES 2 66 Alaska Copper River Census Area YES YES 2 68 Alaska Denali Borough YES YES 2 70 Alaska Dillingham Census Area YES YES 2 100 Alaska Haines Borough YES YES 2 105 Alaska Hoonah-Angoon Census Area YES YES 2 110 Alaska Juneau City and Borough YES YES 2 122 Alaska Kenai Peninsula Borough YES YES 2 130 Alaska Ketchikan Gateway Borough YES YES 2 150 Alaska Kodiak Island Borough YES YES 2 158 Alaska Kusilvak Census Area YES YES 2 164 Alaska Lake and Peninsula Borough YES YES 2 180 Alaska Nome Census Area YES YES 2 185 Alaska North Slope Borough YES YES 2 188 Alaska Northwest Arctic Borough YES YES 2 195 Alaska Petersburg Borough YES YES 2 198 Alaska Prince of Wales-Hyder Census Area YES YES 2 220 Alaska Sitka City and Borough YES YES 2 230 Alaska Skagway Municipality YES YES 2 240 Alaska Southeast Fairbanks Census Area YES YES

County FIPS Code

State Name County or County-Equivalent Entity Name

Eligible under Vintage 1 MSA/ non-MSA grouping

Bulletin No. 2026–27 3 June 29, 2026

State FIPS Code

County FIPS Code

State Name County or County-Equivalent Entity Name

Eligible under Vintage 1 MSA/ non-MSA grouping

Eligible under Vintage 2 MSA/ non-MSA grouping

2 275 Alaska Wrangell City and Borough YES YES 2 282 Alaska Yakutat City and Borough YES YES 2 290 Alaska Yukon-Koyukuk Census Area YES YES 4 1 Arizona Apache County YES YES 4 3 Arizona Cochise County YES YES 4 5 Arizona Coconino County YES YES 4 7 Arizona Gila County YES YES 4 9 Arizona Graham County YES YES 4 11 Arizona Greenlee County YES YES 4 12 Arizona La Paz County YES YES 4 15 Arizona Mohave County YES YES 4 17 Arizona Navajo County YES YES 4 19 Arizona Pima County YES YES 4 23 Arizona Santa Cruz County YES YES 5 1 Arkansas Arkansas County YES YES 5 3 Arkansas Ashley County YES YES 5 5 Arkansas Baxter County YES YES 5 9 Arkansas Boone County YES YES 5 11 Arkansas Bradley County YES YES 5 13 Arkansas Calhoun County YES YES 5 15 Arkansas Carroll County YES YES 5 17 Arkansas Chicot County YES YES 5 19 Arkansas Clark County YES YES 5 21 Arkansas Clay County YES YES 5 23 Arkansas Cleburne County YES YES 5 25 Arkansas Cleveland County YES YES 5 27 Arkansas Columbia County YES YES 5 29 Arkansas Conway County YES YES 5 37 Arkansas Cross County YES YES 5 39 Arkansas Dallas County YES YES 5 41 Arkansas Desha County YES YES 5 43 Arkansas Drew County YES YES 5 47 Arkansas Franklin County YES YES 5 49 Arkansas Fulton County YES YES 5 55 Arkansas Greene County YES YES 5 57 Arkansas Hempstead County YES YES 5 59 Arkansas Hot Spring County YES YES 5 61 Arkansas Howard County YES YES 5 63 Arkansas Independence County YES YES 5 65 Arkansas Izard County YES YES 5 67 Arkansas Jackson County YES YES 5 69 Arkansas Jefferson County YES YES 5 71 Arkansas Johnson County YES YES

June 29, 2026 4 Bulletin No. 2026–27

State FIPS Code

County FIPS Code

State Name County or County-Equivalent Entity Name

Eligible under Vintage 1 MSA/ non-MSA grouping

Eligible under Vintage 2 MSA/ non-MSA grouping

5 73 Arkansas Lafayette County YES YES 5 75 Arkansas Lawrence County YES YES 5 77 Arkansas Lee County YES YES 5 79 Arkansas Lincoln County YES YES 5 81 Arkansas Little River County YES YES 5 83 Arkansas Logan County YES YES 5 89 Arkansas Marion County YES YES 5 91 Arkansas Miller County YES YES 5 93 Arkansas Mississippi County YES YES 5 95 Arkansas Monroe County YES YES 5 97 Arkansas Montgomery County YES YES 5 99 Arkansas Nevada County YES YES 5 101 Arkansas Newton County YES YES 5 103 Arkansas Ouachita County YES YES 5 107 Arkansas Phillips County YES YES 5 109 Arkansas Pike County YES YES 5 113 Arkansas Polk County YES YES 5 115 Arkansas Pope County YES YES 5 117 Arkansas Prairie County YES YES 5 121 Arkansas Randolph County YES YES 5 123 Arkansas St. Francis County YES YES 5 127 Arkansas Scott County YES YES 5 129 Arkansas Searcy County YES YES 5 133 Arkansas Sevier County YES YES 5 135 Arkansas Sharp County YES YES 5 137 Arkansas Stone County YES YES 5 139 Arkansas Union County YES YES 5 141 Arkansas Van Buren County YES YES 5 145 Arkansas White County YES YES 5 147 Arkansas Woodruff County YES YES 5 149 Arkansas Yell County YES YES 6 1 California Alameda County YES YES 6 3 California Alpine County YES YES 6 5 California Amador County YES YES 6 9 California Calaveras County YES YES 6 11 California Colusa County YES YES 6 13 California Contra Costa County YES YES 6 21 California Glenn County YES YES 6 27 California Inyo County YES YES 6 29 California Kern County YES YES 6 35 California Lassen County YES YES 6 37 California Los Angeles County YES YES 6 41 California Marin County YES YES

Bulletin No. 2026–27 5 June 29, 2026

State FIPS Code

County FIPS Code

State Name County or County-Equivalent Entity Name

Eligible under Vintage 1 MSA/ non-MSA grouping

Eligible under Vintage 2 MSA/ non-MSA grouping

6 43 California Mariposa County YES YES 6 49 California Modoc County YES YES 6 51 California Mono County YES YES 6 55 California Napa County YES YES 6 57 California Nevada County YES YES 6 59 California Orange County YES YES 6 63 California Plumas County YES YES 6 65 California Riverside County YES YES 6 71 California San Bernardino County YES YES 6 73 California San Diego County YES YES 6 75 California San Francisco County YES YES 6 79 California San Luis Obispo County YES YES 6 81 California San Mateo County YES YES 6 83 California Santa Barbara County YES YES 6 91 California Sierra County YES YES 6 93 California Siskiyou County YES YES 6 95 California Solano County YES YES 6 101 California Sutter County YES YES 6 103 California Tehama County YES YES 6 105 California Trinity County YES YES 6 107 California Tulare County YES YES 6 109 California Tuolumne County YES YES 6 111 California Ventura County YES YES 6 115 California Yuba County YES YES 8 123 Colorado Weld County YES YES 9 9 Connecticut New Haven County YES NO 9 15 Connecticut Windham County YES NO 10 1 Delaware Kent County YES YES 10 3 Delaware New Castle County YES YES 12 1 Florida Alachua County YES YES 12 41 Florida Gilchrist County YES YES 12 75 Florida Levy County NO YES 16 3 Idaho Adams County YES YES 16 9 Idaho Benewah County YES YES 16 17 Idaho Bonner County YES YES 16 21 Idaho Boundary County YES YES 16 35 Idaho Clearwater County YES YES 16 39 Idaho Elmore County YES YES 16 49 Idaho Idaho County YES YES 16 55 Idaho Kootenai County YES YES 16 57 Idaho Latah County YES YES 16 61 Idaho Lewis County YES YES 16 75 Idaho Payette County YES YES

June 29, 2026 6 Bulletin No. 2026–27

State FIPS Code

County FIPS Code

State Name County or County-Equivalent Entity Name

Eligible under Vintage 1 MSA/ non-MSA grouping

Eligible under Vintage 2 MSA/ non-MSA grouping

16 79 Idaho Shoshone County YES YES 16 85 Idaho Valley County YES YES 16 87 Idaho Washington County YES YES 17 11 Illinois Bureau County YES YES 17 15 Illinois Carroll County YES YES 17 23 Illinois Clark County NO YES 17 25 Illinois Clay County NO YES 17 29 Illinois Coles County NO YES 17 31 Illinois Cook County YES YES 17 33 Illinois Crawford County NO YES 17 35 Illinois Cumberland County NO YES 17 37 Illinois DeKalb County YES YES 17 41 Illinois Douglas County NO YES 17 43 Illinois DuPage County YES YES 17 45 Illinois Edgar County NO YES 17 47 Illinois Edwards County YES YES 17 49 Illinois Effingham County NO YES 17 51 Illinois Fayette County NO YES 17 55 Illinois Franklin County YES YES 17 59 Illinois Gallatin County YES YES 17 63 Illinois Grundy County YES YES 17 65 Illinois Hamilton County YES YES 17 69 Illinois Hardin County YES YES 17 75 Illinois Iroquois County NO YES 17 77 Illinois Jackson County YES YES 17 79 Illinois Jasper County NO YES 17 81 Illinois Jefferson County YES YES 17 85 Illinois Jo Daviess County YES YES 17 87 Illinois Johnson County YES YES 17 89 Illinois Kane County YES YES 17 91 Illinois Kankakee County YES YES 17 93 Illinois Kendall County YES YES 17 97 Illinois Lake County YES YES 17 99 Illinois LaSalle County YES YES 17 101 Illinois Lawrence County NO YES 17 103 Illinois Lee County YES YES 17 111 Illinois McHenry County YES YES 17 115 Illinois Macon County YES YES 17 121 Illinois Marion County NO YES 17 127 Illinois Massac County YES YES 17 129 Illinois Menard County YES YES 17 141 Illinois Ogle County YES YES 17 145 Illinois Perry County YES YES

Bulletin No. 2026–27 7 June 29, 2026

State FIPS Code

County FIPS Code

State Name County or County-Equivalent Entity Name

Eligible under Vintage 1 MSA/ non-MSA grouping

Eligible under Vintage 2 MSA/ non-MSA grouping

17 151 Illinois Pope County YES YES 17 153 Illinois Pulaski County YES YES 17 155 Illinois Putnam County YES YES 17 157 Illinois Randolph County YES YES 17 159 Illinois Richland County NO YES 17 165 Illinois Saline County YES YES 17 167 Illinois Sangamon County YES YES 17 177 Illinois Stephenson County YES YES 17 181 Illinois Union County YES YES 17 183 Illinois Vermilion County YES YES 17 185 Illinois Wabash County YES YES 17 189 Illinois Washington County YES YES 17 191 Illinois Wayne County YES YES 17 193 Illinois White County YES YES 17 195 Illinois Whiteside County YES YES 17 197 Illinois Will County YES YES 17 199 Illinois Williamson County YES YES 18 73 Indiana Jasper County YES YES 18 89 Indiana Lake County YES YES 18 111 Indiana Newton County YES YES 18 127 Indiana Porter County YES YES 21 1 Kentucky Adair County YES YES 21 3 Kentucky Allen County YES YES 21 5 Kentucky Anderson County YES YES 21 7 Kentucky Ballard County YES YES 21 9 Kentucky Barren County YES YES 21 11 Kentucky Bath County YES YES 21 13 Kentucky Bell County YES YES 21 19 Kentucky Boyd County YES YES 21 21 Kentucky Boyle County YES YES 21 25 Kentucky Breathitt County YES YES 21 27 Kentucky Breckinridge County YES YES 21 31 Kentucky Butler County YES YES 21 33 Kentucky Caldwell County YES YES 21 35 Kentucky Calloway County YES YES 21 39 Kentucky Carlisle County YES YES 21 41 Kentucky Carroll County YES YES 21 43 Kentucky Carter County YES YES 21 45 Kentucky Casey County YES YES 21 51 Kentucky Clay County YES YES 21 53 Kentucky Clinton County YES YES 21 55 Kentucky Crittenden County YES YES 21 57 Kentucky Cumberland County YES YES

June 29, 2026 8 Bulletin No. 2026–27

State FIPS Code

County FIPS Code

State Name County or County-Equivalent Entity Name

Eligible under Vintage 1 MSA/ non-MSA grouping

Eligible under Vintage 2 MSA/ non-MSA grouping

21 59 Kentucky Daviess County YES NO 21 61 Kentucky Edmonson County YES YES 21 63 Kentucky Elliott County YES YES 21 65 Kentucky Estill County YES YES 21 69 Kentucky Fleming County YES YES 21 71 Kentucky Floyd County YES YES 21 73 Kentucky Franklin County YES YES 21 75 Kentucky Fulton County YES YES 21 79 Kentucky Garrard County YES YES 21 83 Kentucky Graves County YES YES 21 85 Kentucky Grayson County YES YES 21 87 Kentucky Green County YES YES 21 89 Kentucky Greenup County YES YES 21 91 Kentucky Hancock County YES YES 21 93 Kentucky Hardin County YES NO 21 95 Kentucky Harlan County YES YES 21 97 Kentucky Harrison County YES YES 21 99 Kentucky Hart County YES YES 21 101 Kentucky Henderson County NO YES 21 105 Kentucky Hickman County YES YES 21 107 Kentucky Hopkins County YES YES 21 109 Kentucky Jackson County YES YES 21 115 Kentucky Johnson County YES YES 21 119 Kentucky Knott County YES YES 21 121 Kentucky Knox County YES YES 21 123 Kentucky Larue County YES NO 21 125 Kentucky Laurel County YES YES 21 127 Kentucky Lawrence County YES YES 21 129 Kentucky Lee County YES YES 21 131 Kentucky Leslie County YES YES 21 133 Kentucky Letcher County YES YES 21 135 Kentucky Lewis County YES YES 21 137 Kentucky Lincoln County YES YES 21 139 Kentucky Livingston County YES YES 21 141 Kentucky Logan County YES YES 21 143 Kentucky Lyon County YES YES 21 145 Kentucky McCracken County YES YES 21 147 Kentucky McCreary County YES YES 21 149 Kentucky McLean County YES NO 21 151 Kentucky Madison County YES YES 21 153 Kentucky Magoffin County YES YES 21 155 Kentucky Marion County YES YES 21 157 Kentucky Marshall County YES YES

Bulletin No. 2026–27 9 June 29, 2026

State FIPS Code

County FIPS Code

State Name County or County-Equivalent Entity Name

Eligible under Vintage 1 MSA/ non-MSA grouping

Eligible under Vintage 2 MSA/ non-MSA grouping

21 159 Kentucky Martin County YES YES 21 161 Kentucky Mason County YES YES 21 163 Kentucky Meade County YES NO 21 165 Kentucky Menifee County YES YES 21 167 Kentucky Mercer County YES YES 21 169 Kentucky Metcalfe County YES YES 21 171 Kentucky Monroe County YES YES 21 173 Kentucky Montgomery County YES YES 21 175 Kentucky Morgan County YES YES 21 177 Kentucky Muhlenberg County YES YES 21 179 Kentucky Nelson County YES NO 21 181 Kentucky Nicholas County YES YES 21 183 Kentucky Ohio County YES YES 21 187 Kentucky Owen County YES YES 21 189 Kentucky Owsley County YES YES 21 193 Kentucky Perry County YES YES 21 195 Kentucky Pike County YES YES 21 197 Kentucky Powell County YES YES 21 199 Kentucky Pulaski County YES YES 21 201 Kentucky Robertson County YES YES 21 203 Kentucky Rockcastle County YES YES 21 205 Kentucky Rowan County YES YES 21 207 Kentucky Russell County YES YES 21 213 Kentucky Simpson County YES YES 21 217 Kentucky Taylor County YES YES 21 219 Kentucky Todd County YES YES 21 223 Kentucky Trimble County NO YES 21 225 Kentucky Union County YES YES 21 227 Kentucky Warren County YES YES 21 229 Kentucky Washington County YES YES 21 231 Kentucky Wayne County YES YES 21 233 Kentucky Webster County YES YES 21 235 Kentucky Whitley County YES YES 21 237 Kentucky Wolfe County YES YES 22 3 Louisiana Allen Parish YES YES 22 7 Louisiana Assumption Parish YES NO 22 9 Louisiana Avoyelles Parish YES YES 22 11 Louisiana Beauregard Parish YES YES 22 13 Louisiana Bienville Parish YES YES 22 19 Louisiana Calcasieu Parish YES YES 22 21 Louisiana Caldwell Parish YES YES 22 23 Louisiana Cameron Parish YES YES 22 25 Louisiana Catahoula Parish YES YES

June 29, 2026 10 Bulletin No. 2026–27

State FIPS Code

County FIPS Code

State Name County or County-Equivalent Entity Name

Eligible under Vintage 1 MSA/ non-MSA grouping

Eligible under Vintage 2 MSA/ non-MSA grouping

22 27 Louisiana Claiborne Parish YES YES 22 29 Louisiana Concordia Parish YES YES 22 35 Louisiana East Carroll Parish YES YES 22 39 Louisiana Evangeline Parish YES YES 22 41 Louisiana Franklin Parish YES YES 22 45 Louisiana Iberia Parish NO YES 22 49 Louisiana Jackson Parish YES YES 22 51 Louisiana Jefferson Parish NO YES 22 53 Louisiana Jefferson Davis Parish YES YES 22 59 Louisiana LaSalle Parish YES YES 22 61 Louisiana Lincoln Parish YES YES 22 65 Louisiana Madison Parish YES YES 22 67 Louisiana Morehouse Parish YES YES 22 69 Louisiana Natchitoches Parish YES YES 22 71 Louisiana Orleans Parish NO YES 22 73 Louisiana Ouachita Parish YES YES 22 75 Louisiana Plaquemines Parish NO YES 22 81 Louisiana Red River Parish YES YES 22 83 Louisiana Richland Parish YES YES 22 85 Louisiana Sabine Parish YES YES 22 87 Louisiana St. Bernard Parish NO YES 22 89 Louisiana St. Charles Parish NO YES 22 93 Louisiana St. James Parish NO YES 22 95 Louisiana St. John the Baptist Parish NO YES 22 97 Louisiana St. Landry Parish YES YES 22 101 Louisiana St. Mary Parish YES YES 22 105 Louisiana Tangipahoa Parish YES YES 22 107 Louisiana Tensas Parish YES YES 22 111 Louisiana Union Parish YES YES 22 115 Louisiana Vernon Parish YES YES 22 117 Louisiana Washington Parish YES YES 22 119 Louisiana Webster Parish NO YES 22 123 Louisiana West Carroll Parish YES YES 22 127 Louisiana Winn Parish YES YES 24 1 Maryland Allegany County YES YES 24 11 Maryland Caroline County NO YES 24 15 Maryland Cecil County YES YES 24 19 Maryland Dorchester County NO YES 24 23 Maryland Garrett County NO YES 24 29 Maryland Kent County NO YES 24 41 Maryland Talbot County NO YES 24 47 Maryland Worcester County NO YES 25 1 Massachusetts Barnstable County YES YES

Bulletin No. 2026–27 11 June 29, 2026

State FIPS Code

County FIPS Code

State Name County or County-Equivalent Entity Name

Eligible under Vintage 1 MSA/ non-MSA grouping

Eligible under Vintage 2 MSA/ non-MSA grouping

25 3 Massachusetts Berkshire County YES YES 25 7 Massachusetts Dukes County YES YES 25 11 Massachusetts Franklin County YES YES 25 13 Massachusetts Hampden County NO YES 25 19 Massachusetts Nantucket County YES YES 25 27 Massachusetts Worcester County YES YES 26 1 Michigan Alcona County YES YES 26 3 Michigan Alger County YES YES 26 5 Michigan Allegan County YES NO 26 7 Michigan Alpena County YES YES 26 9 Michigan Antrim County YES YES 26 11 Michigan Arenac County YES YES 26 13 Michigan Baraga County YES YES 26 17 Michigan Bay County YES YES 26 19 Michigan Benzie County YES YES 26 23 Michigan Branch County YES NO 26 25 Michigan Calhoun County YES YES 26 29 Michigan Charlevoix County YES YES 26 31 Michigan Cheboygan County YES YES 26 33 Michigan Chippewa County YES YES 26 35 Michigan Clare County YES YES 26 39 Michigan Crawford County YES YES 26 41 Michigan Delta County YES YES 26 43 Michigan Dickinson County YES YES 26 47 Michigan Emmet County YES YES 26 51 Michigan Gladwin County YES YES 26 53 Michigan Gogebic County YES YES 26 55 Michigan Grand Traverse County YES YES 26 57 Michigan Gratiot County YES YES 26 59 Michigan Hillsdale County YES NO 26 61 Michigan Houghton County YES YES 26 63 Michigan Huron County YES YES 26 67 Michigan Ionia County YES NO 26 69 Michigan Iosco County YES YES 26 71 Michigan Iron County YES YES 26 73 Michigan Isabella County YES YES 26 79 Michigan Kalkaska County YES YES 26 83 Michigan Keweenaw County YES YES 26 85 Michigan Lake County YES YES 26 87 Michigan Lapeer County YES YES 26 89 Michigan Leelanau County YES YES 26 91 Michigan Lenawee County YES NO 26 93 Michigan Livingston County YES YES

June 29, 2026 12 Bulletin No. 2026–27

State FIPS Code

County FIPS Code

State Name County or County-Equivalent Entity Name

Eligible under Vintage 1 MSA/ non-MSA grouping

Eligible under Vintage 2 MSA/ non-MSA grouping

26 95 Michigan Luce County YES YES 26 97 Michigan Mackinac County YES YES 26 99 Michigan Macomb County YES YES 26 101 Michigan Manistee County YES YES 26 103 Michigan Marquette County YES YES 26 105 Michigan Mason County YES YES 26 107 Michigan Mecosta County YES YES 26 109 Michigan Menominee County YES YES 26 113 Michigan Missaukee County YES YES 26 115 Michigan Monroe County YES YES 26 119 Michigan Montmorency County YES YES 26 123 Michigan Newaygo County YES YES 26 125 Michigan Oakland County YES YES 26 127 Michigan Oceana County YES YES 26 129 Michigan Ogemaw County YES YES 26 131 Michigan Ontonagon County YES YES 26 133 Michigan Osceola County YES YES 26 135 Michigan Oscoda County YES YES 26 137 Michigan Otsego County YES YES 26 141 Michigan Presque Isle County YES YES 26 143 Michigan Roscommon County YES YES 26 145 Michigan Saginaw County YES YES 26 147 Michigan St. Clair County YES YES 26 149 Michigan St. Joseph County YES NO 26 151 Michigan Sanilac County YES YES 26 153 Michigan Schoolcraft County YES YES 26 155 Michigan Shiawassee County YES YES 26 157 Michigan Tuscola County YES YES 26 161 Michigan Washtenaw County YES YES 26 163 Michigan Wayne County YES YES 26 165 Michigan Wexford County YES YES 27 5 Minnesota Becker County YES YES 27 7 Minnesota Beltrami County YES YES 27 11 Minnesota Big Stone County NO YES 27 17 Minnesota Carlton County YES YES 27 21 Minnesota Cass County YES YES 27 23 Minnesota Chippewa County NO YES 27 29 Minnesota Clearwater County YES YES 27 33 Minnesota Cottonwood County NO YES 27 35 Minnesota Crow Wing County YES YES 27 41 Minnesota Douglas County YES YES 27 51 Minnesota Grant County YES YES 27 57 Minnesota Hubbard County YES YES

Bulletin No. 2026–27 13 June 29, 2026

State FIPS Code

County FIPS Code

State Name County or County-Equivalent Entity Name

Eligible under Vintage 1 MSA/ non-MSA grouping

Eligible under Vintage 2 MSA/ non-MSA grouping

27 63 Minnesota Jackson County NO YES 27 67 Minnesota Kandiyohi County NO YES 27 69 Minnesota Kittson County YES YES 27 73 Minnesota Lac qui Parle County NO YES 27 77 Minnesota Lake of the Woods County YES YES 27 81 Minnesota Lincoln County NO YES 27 83 Minnesota Lyon County NO YES 27 85 Minnesota McLeod County NO YES 27 87 Minnesota Mahnomen County YES YES 27 89 Minnesota Marshall County YES YES 27 93 Minnesota Meeker County NO YES 27 97 Minnesota Morrison County YES YES 27 101 Minnesota Murray County NO YES 27 105 Minnesota Nobles County NO YES 27 107 Minnesota Norman County YES YES 27 111 Minnesota Otter Tail County YES YES 27 113 Minnesota Pennington County YES YES 27 117 Minnesota Pipestone County NO YES 27 121 Minnesota Pope County YES YES 27 125 Minnesota Red Lake County YES YES 27 127 Minnesota Redwood County NO YES 27 129 Minnesota Renville County NO YES 27 135 Minnesota Roseau County YES YES 27 137 Minnesota St. Louis County YES YES 27 143 Minnesota Sibley County NO YES 27 149 Minnesota Stevens County YES YES 27 151 Minnesota Swift County NO YES 27 153 Minnesota Todd County YES YES 27 155 Minnesota Traverse County YES YES 27 159 Minnesota Wadena County YES YES 27 167 Minnesota Wilkin County YES YES 27 173 Minnesota Yellow Medicine County NO YES 28 1 Mississippi Adams County YES YES 28 5 Mississippi Amite County YES YES 28 7 Mississippi Attala County NO YES 28 11 Mississippi Bolivar County YES YES 28 15 Mississippi Carroll County YES YES 28 21 Mississippi Claiborne County YES YES 28 27 Mississippi Coahoma County YES YES 28 37 Mississippi Franklin County YES YES 28 43 Mississippi Grenada County YES YES 28 51 Mississippi Holmes County YES NO 28 53 Mississippi Humphreys County YES YES

June 29, 2026 14 Bulletin No. 2026–27

State FIPS Code

County FIPS Code

State Name County or County-Equivalent Entity Name

Eligible under Vintage 1 MSA/ non-MSA grouping

Eligible under Vintage 2 MSA/ non-MSA grouping

28 55 Mississippi Issaquena County YES YES 28 63 Mississippi Jefferson County YES YES 28 65 Mississippi Jefferson Davis County NO YES 28 77 Mississippi Lawrence County YES YES 28 79 Mississippi Leake County NO YES 28 83 Mississippi Leflore County YES YES 28 85 Mississippi Lincoln County YES YES 28 91 Mississippi Marion County NO YES 28 97 Mississippi Montgomery County YES YES 28 107 Mississippi Panola County YES YES 28 113 Mississippi Pike County YES YES 28 119 Mississippi Quitman County YES YES 28 125 Mississippi Sharkey County YES YES 28 133 Mississippi Sunflower County YES YES 28 135 Mississippi Tallahatchie County YES YES 28 147 Mississippi Walthall County YES YES 28 149 Mississippi Warren County YES YES 28 151 Mississippi Washington County YES YES 28 157 Mississippi Wilkinson County YES YES 28 161 Mississippi Yalobusha County YES YES 29 9 Missouri Barry County YES YES 29 11 Missouri Barton County YES YES 29 39 Missouri Cedar County YES YES 29 57 Missouri Dade County YES YES 29 109 Missouri Lawrence County YES YES 29 119 Missouri McDonald County NO YES 29 209 Missouri Stone County YES YES 29 213 Missouri Taney County YES YES 29 217 Missouri Vernon County YES YES 32 1 Nevada Churchill County YES YES 32 3 Nevada Clark County YES YES 32 5 Nevada Douglas County YES YES 32 7 Nevada Elko County YES YES 32 9 Nevada Esmeralda County YES YES 32 11 Nevada Eureka County YES YES 32 13 Nevada Humboldt County YES YES 32 15 Nevada Lander County YES YES 32 17 Nevada Lincoln County YES YES 32 19 Nevada Lyon County YES NO 32 21 Nevada Mineral County YES YES 32 23 Nevada Nye County YES YES 32 27 Nevada Pershing County YES YES 32 33 Nevada White Pine County YES YES

Bulletin No. 2026–27 15 June 29, 2026

State FIPS Code

County FIPS Code

State Name County or County-Equivalent Entity Name

Eligible under Vintage 1 MSA/ non-MSA grouping

Eligible under Vintage 2 MSA/ non-MSA grouping

34 1 New Jersey Atlantic County YES YES 34 5 New Jersey Burlington County YES YES 34 7 New Jersey Camden County YES YES 34 9 New Jersey Cape May County NO YES 34 15 New Jersey Gloucester County YES YES 34 33 New Jersey Salem County YES YES 35 3 New Mexico Catron County YES YES 35 5 New Mexico Chaves County YES YES 35 6 New Mexico Cibola County YES YES 35 7 New Mexico Colfax County YES YES 35 9 New Mexico Curry County YES YES 35 11 New Mexico De Baca County YES YES 35 15 New Mexico Eddy County YES YES 35 17 New Mexico Grant County YES YES 35 19 New Mexico Guadalupe County YES YES 35 21 New Mexico Harding County YES YES 35 23 New Mexico Hidalgo County YES YES 35 25 New Mexico Lea County YES YES 35 27 New Mexico Lincoln County YES YES 35 28 New Mexico Los Alamos County YES YES 35 29 New Mexico Luna County YES YES 35 31 New Mexico McKinley County YES YES 35 33 New Mexico Mora County YES YES 35 35 New Mexico Otero County YES YES 35 37 New Mexico Quay County YES YES 35 39 New Mexico Rio Arriba County YES YES 35 41 New Mexico Roosevelt County YES YES 35 45 New Mexico San Juan County YES YES 35 47 New Mexico San Miguel County YES YES 35 51 New Mexico Sierra County YES YES 35 53 New Mexico Socorro County YES YES 35 55 New Mexico Taos County YES YES 35 59 New Mexico Union County YES YES 37 65 North Carolina Edgecombe County YES YES 37 127 North Carolina Nash County YES YES 39 1 Ohio Adams County YES YES 39 3 Ohio Allen County YES YES 39 5 Ohio Ashland County YES YES 39 7 Ohio Ashtabula County YES NO 39 9 Ohio Athens County YES YES 39 11 Ohio Auglaize County YES YES 39 13 Ohio Belmont County YES YES 39 19 Ohio Carroll County YES YES

June 29, 2026 16 Bulletin No. 2026–27

State FIPS Code

County FIPS Code

State Name County or County-Equivalent Entity Name

Eligible under Vintage 1 MSA/ non-MSA grouping

Eligible under Vintage 2 MSA/ non-MSA grouping

39 21 Ohio Champaign County YES YES 39 27 Ohio Clinton County YES YES 39 29 Ohio Columbiana County YES YES 39 31 Ohio Coshocton County YES YES 39 33 Ohio Crawford County YES YES 39 37 Ohio Darke County YES YES 39 39 Ohio Defiance County YES YES 39 41 Ohio Delaware County YES YES 39 43 Ohio Erie County YES NO 39 45 Ohio Fairfield County YES YES 39 47 Ohio Fayette County YES YES 39 49 Ohio Franklin County YES YES 39 51 Ohio Fulton County YES YES 39 53 Ohio Gallia County YES YES 39 59 Ohio Guernsey County YES YES 39 63 Ohio Hancock County YES YES 39 65 Ohio Hardin County YES YES 39 67 Ohio Harrison County YES YES 39 69 Ohio Henry County YES YES 39 71 Ohio Highland County YES YES 39 73 Ohio Hocking County YES YES 39 75 Ohio Holmes County YES YES 39 77 Ohio Huron County YES YES 39 79 Ohio Jackson County YES YES 39 81 Ohio Jefferson County YES YES 39 83 Ohio Knox County YES YES 39 87 Ohio Lawrence County YES YES 39 89 Ohio Licking County YES YES 39 91 Ohio Logan County YES YES 39 95 Ohio Lucas County YES YES 39 97 Ohio Madison County YES YES 39 99 Ohio Mahoning County YES YES 39 101 Ohio Marion County YES YES 39 105 Ohio Meigs County YES YES 39 107 Ohio Mercer County YES YES 39 111 Ohio Monroe County YES YES 39 115 Ohio Morgan County YES YES 39 117 Ohio Morrow County YES YES 39 119 Ohio Muskingum County YES YES 39 121 Ohio Noble County YES YES 39 123 Ohio Ottawa County YES NO 39 125 Ohio Paulding County YES YES 39 127 Ohio Perry County YES YES

Bulletin No. 2026–27 17 June 29, 2026

State FIPS Code

County FIPS Code

State Name County or County-Equivalent Entity Name

Eligible under Vintage 1 MSA/ non-MSA grouping

Eligible under Vintage 2 MSA/ non-MSA grouping

39 129 Ohio Pickaway County YES YES 39 131 Ohio Pike County YES YES 39 133 Ohio Portage County YES YES 39 135 Ohio Preble County YES YES 39 137 Ohio Putnam County YES YES 39 139 Ohio Richland County YES YES 39 141 Ohio Ross County YES YES 39 143 Ohio Sandusky County YES YES 39 145 Ohio Scioto County YES YES 39 147 Ohio Seneca County YES YES 39 149 Ohio Shelby County YES YES 39 151 Ohio Stark County YES YES 39 153 Ohio Summit County YES YES 39 155 Ohio Trumbull County YES YES 39 157 Ohio Tuscarawas County YES YES 39 159 Ohio Union County YES YES 39 161 Ohio Van Wert County YES YES 39 163 Ohio Vinton County YES YES 39 167 Ohio Washington County YES YES 39 169 Ohio Wayne County YES YES 39 171 Ohio Williams County YES YES 39 173 Ohio Wood County YES YES 39 175 Ohio Wyandot County YES YES 41 5 Oregon Clackamas County YES YES 41 9 Oregon Columbia County YES YES 41 29 Oregon Jackson County YES YES 41 51 Oregon Multnomah County YES YES 41 67 Oregon Washington County YES YES 41 71 Oregon Yamhill County YES YES 42 9 Pennsylvania Bedford County YES YES 42 11 Pennsylvania Berks County YES YES 42 15 Pennsylvania Bradford County YES YES 42 17 Pennsylvania Bucks County YES YES 42 21 Pennsylvania Cambria County YES YES 42 23 Pennsylvania Cameron County YES YES 42 29 Pennsylvania Chester County YES YES 42 31 Pennsylvania Clarion County YES YES 42 33 Pennsylvania Clearfield County YES YES 42 35 Pennsylvania Clinton County YES YES 42 37 Pennsylvania Columbia County YES YES 42 39 Pennsylvania Crawford County YES YES 42 45 Pennsylvania Delaware County YES YES 42 47 Pennsylvania Elk County YES YES

June 29, 2026 18 Bulletin No. 2026–27

State FIPS Code

County FIPS Code

State Name County or County-Equivalent Entity Name

Eligible under Vintage 1 MSA/ non-MSA grouping

Eligible under Vintage 2 MSA/ non-MSA grouping

42 49 Pennsylvania Erie County YES YES 42 53 Pennsylvania Forest County YES YES 42 57 Pennsylvania Fulton County YES YES 42 59 Pennsylvania Greene County YES YES 42 61 Pennsylvania Huntingdon County YES YES 42 63 Pennsylvania Indiana County YES YES 42 65 Pennsylvania Jefferson County YES YES 42 67 Pennsylvania Juniata County YES YES 42 69 Pennsylvania Lackawanna County YES YES 42 73 Pennsylvania Lawrence County YES NO 42 79 Pennsylvania Luzerne County YES YES 42 81 Pennsylvania Lycoming County YES YES 42 83 Pennsylvania McKean County YES YES 42 85 Pennsylvania Mercer County YES YES 42 87 Pennsylvania Mifflin County YES YES 42 89 Pennsylvania Monroe County NO YES 42 91 Pennsylvania Montgomery County YES YES 42 93 Pennsylvania Montour County YES YES 42 97 Pennsylvania Northumberland County YES YES 42 101 Pennsylvania Philadelphia County YES YES 42 103 Pennsylvania Pike County NO YES 42 105 Pennsylvania Potter County YES YES 42 107 Pennsylvania Schuylkill County YES YES 42 109 Pennsylvania Snyder County YES YES 42 111 Pennsylvania Somerset County YES YES 42 113 Pennsylvania Sullivan County YES YES 42 115 Pennsylvania Susquehanna County YES YES 42 117 Pennsylvania Tioga County YES YES 42 119 Pennsylvania Union County YES YES 42 121 Pennsylvania Venango County YES YES 42 123 Pennsylvania Warren County YES YES 42 127 Pennsylvania Wayne County YES YES 42 131 Pennsylvania Wyoming County YES YES 45 17 South Carolina Calhoun County YES YES 45 39 South Carolina Fairfield County YES YES 45 55 South Carolina Kershaw County YES YES 45 63 South Carolina Lexington County YES YES 45 79 South Carolina Richland County YES YES 45 81 South Carolina Saluda County YES YES 48 5 Texas Angelina County YES YES 48 7 Texas Aransas County YES YES 48 15 Texas Austin County YES YES 48 25 Texas Bee County YES YES

Bulletin No. 2026–27 19 June 29, 2026

State FIPS Code

County FIPS Code

State Name County or County-Equivalent Entity Name

Eligible under Vintage 1 MSA/ non-MSA grouping

Eligible under Vintage 2 MSA/ non-MSA grouping

48 37 Texas Bowie County YES YES 48 39 Texas Brazoria County YES YES 48 47 Texas Brooks County YES YES 48 57 Texas Calhoun County YES YES 48 71 Texas Chambers County YES YES 48 89 Texas Colorado County YES YES 48 123 Texas DeWitt County YES YES 48 127 Texas Dimmit County YES YES 48 131 Texas Duval County YES YES 48 137 Texas Edwards County YES YES 48 141 Texas El Paso County YES YES 48 157 Texas Fort Bend County YES YES 48 163 Texas Frio County NO YES 48 167 Texas Galveston County YES YES 48 177 Texas Gonzales County YES YES 48 183 Texas Gregg County YES YES 48 199 Texas Hardin County YES YES 48 201 Texas Harris County YES YES 48 203 Texas Harrison County NO YES 48 215 Texas Hidalgo County YES YES 48 225 Texas Houston County YES YES 48 229 Texas Hudspeth County YES YES 48 239 Texas Jackson County YES YES 48 241 Texas Jasper County YES YES 48 245 Texas Jefferson County YES YES 48 247 Texas Jim Hogg County YES YES 48 249 Texas Jim Wells County YES YES 48 255 Texas Karnes County YES YES 48 261 Texas Kenedy County YES YES 48 271 Texas Kinney County YES YES 48 273 Texas Kleberg County YES YES 48 283 Texas La Salle County YES YES 48 285 Texas Lavaca County YES YES 48 291 Texas Liberty County YES YES 48 297 Texas Live Oak County YES YES 48 311 Texas McMullen County YES YES 48 321 Texas Matagorda County YES YES 48 323 Texas Maverick County YES YES 48 339 Texas Montgomery County YES YES 48 347 Texas Nacogdoches County YES YES 48 351 Texas Newton County YES YES 48 355 Texas Nueces County YES YES 48 361 Texas Orange County YES YES

June 29, 2026 20 Bulletin No. 2026–27

State FIPS Code

County FIPS Code

State Name County or County-Equivalent Entity Name

Eligible under Vintage 1 MSA/ non-MSA grouping

Eligible under Vintage 2 MSA/ non-MSA grouping

48 365 Texas Panola County NO YES 48 373 Texas Polk County YES YES 48 385 Texas Real County YES YES 48 391 Texas Refugio County YES YES 48 401 Texas Rusk County YES YES 48 403 Texas Sabine County YES YES 48 405 Texas San Augustine County YES YES 48 407 Texas San Jacinto County YES YES 48 409 Texas San Patricio County YES YES 48 419 Texas Shelby County YES YES 48 427 Texas Starr County YES YES 48 455 Texas Trinity County YES YES 48 457 Texas Tyler County YES YES 48 459 Texas Upshur County YES YES 48 463 Texas Uvalde County YES YES 48 465 Texas Val Verde County YES YES 48 473 Texas Waller County YES YES 48 479 Texas Webb County YES YES 48 481 Texas Wharton County YES YES 48 489 Texas Willacy County YES YES 48 505 Texas Zapata County YES YES 48 507 Texas Zavala County YES YES 51 21 Virginia Bland County YES YES 51 27 Virginia Buchanan County YES YES 51 35 Virginia Carroll County YES YES 51 51 Virginia Dickenson County YES YES 51 77 Virginia Grayson County YES YES 51 89 Virginia Henry County YES YES 51 105 Virginia Lee County YES YES 51 141 Virginia Patrick County YES YES 51 167 Virginia Russell County YES YES 51 173 Virginia Smyth County YES YES 51 185 Virginia Tazewell County YES YES 51 195 Virginia Wise County YES YES 51 197 Virginia Wythe County YES YES 51 640 Virginia Galax city YES YES 51 690 Virginia Martinsville city YES YES 51 720 Virginia Norton city YES YES 53 5 Washington Benton County YES YES 53 11 Washington Clark County YES YES 53 15 Washington Cowlitz County YES YES 53 21 Washington Franklin County YES YES 53 57 Washington Skagit County YES YES

Bulletin No. 2026–27 21 June 29, 2026

State FIPS Code

County FIPS Code

State Name County or County-Equivalent Entity Name

Eligible under Vintage 1 MSA/ non-MSA grouping

Eligible under Vintage 2 MSA/ non-MSA grouping

53 59 Washington Skamania County YES YES 53 73 Washington Whatcom County YES YES 54 1 West Virginia Barbour County YES YES 54 5 West Virginia Boone County YES YES 54 7 West Virginia Braxton County YES YES 54 9 West Virginia Brooke County YES YES 54 11 West Virginia Cabell County YES YES 54 13 West Virginia Calhoun County YES YES 54 15 West Virginia Clay County YES YES 54 17 West Virginia Doddridge County YES YES 54 19 West Virginia Fayette County YES YES 54 21 West Virginia Gilmer County YES YES 54 23 West Virginia Grant County YES YES 54 25 West Virginia Greenbrier County YES YES 54 29 West Virginia Hancock County YES YES 54 31 West Virginia Hardy County YES YES 54 33 West Virginia Harrison County YES YES 54 35 West Virginia Jackson County YES YES 54 39 West Virginia Kanawha County YES YES 54 41 West Virginia Lewis County YES YES 54 43 West Virginia Lincoln County YES YES 54 45 West Virginia Logan County YES YES 54 47 West Virginia McDowell County YES YES 54 49 West Virginia Marion County YES YES 54 51 West Virginia Marshall County YES YES 54 53 West Virginia Mason County YES YES 54 55 West Virginia Mercer County YES YES 54 57 West Virginia Mineral County YES YES 54 59 West Virginia Mingo County YES YES 54 63 West Virginia Monroe County YES YES 54 65 West Virginia Morgan County YES NO 54 67 West Virginia Nicholas County YES YES 54 69 West Virginia Ohio County YES YES 54 71 West Virginia Pendleton County YES YES 54 73 West Virginia Pleasants County YES YES 54 75 West Virginia Pocahontas County YES YES 54 79 West Virginia Putnam County YES YES 54 81 West Virginia Raleigh County YES YES 54 83 West Virginia Randolph County YES YES 54 85 West Virginia Ritchie County YES YES 54 87 West Virginia Roane County YES YES 54 89 West Virginia Summers County YES YES 54 91 West Virginia Taylor County YES YES

June 29, 2026 22 Bulletin No. 2026–27

State FIPS Code

County FIPS Code

State Name County or County-Equivalent Entity Name

Eligible under Vintage 1 MSA/ non-MSA grouping

Eligible under Vintage 2 MSA/ non-MSA grouping

54 93 West Virginia Tucker County YES YES 54 95 West Virginia Tyler County YES YES 54 97 West Virginia Upshur County YES YES 54 99 West Virginia Wayne County YES YES 54 101 West Virginia Webster County YES YES 54 103 West Virginia Wetzel County YES YES 54 105 West Virginia Wirt County YES YES 54 107 West Virginia Wood County YES YES 54 109 West Virginia Wyoming County YES YES 55 31 Wisconsin Douglas County YES YES 55 59 Wisconsin Kenosha County YES NO 72 15 Puerto Rico Arroyo Municipio YES YES 72 57 Puerto Rico Guayama Municipio YES YES 72 109 Puerto Rico Patillas Municipio YES YES

Bulletin No. 2026–27 23 June 29, 2026

Notice 2026-39 Appendix 2: Additional census tracts in which a coal mine has closed after December 31, 1999, or in which

a coal-fired electric generating unit has been retired after December 31, 2009, and directly adjoining tracts that were not included in Appendix C to Notice 2023-29, Appendix 3 to Notice 2023-47, Appendix 2 to Notice 2024-48, or Appendix 4 to