Internal Revenue Bulletin 2024-26 (PDF rendition): IRS Notices

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Bulletin No. 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 tax-
able substances (List) or should be removed from the List.
Revenue Procedure 2022-26, as modified by Revenue Pro-
cedure 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 polyoxymeth-
ylene 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 correspond-
ing 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 com-
mon carrier in East Palestine, Ohio (Derailment), is a quali-
fied disaster for purposes of § 139 of the Internal Revenue
Code (Code). As a result of this determination, certain pay-
ments 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 Cat-
egory 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 Cate-
gory. 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 tax-
payer 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 informa-
tion 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.
Finding Lists begin on page ii.

Notice 2024-51, page 1790.
This notice publishes the reference price for the noncon-
ventional source production credit under § 45K of the Inter-
nal 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 Decem-
ber 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 nat-
ural 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 offi-
cial rulings and procedures of the Internal Revenue Service
and for publishing Treasury Decisions, Executive Orders, Tax
Conventions, legislation, court decisions, and other items of
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It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application
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modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless other-
wise indicated. Procedures relating solely to matters of inter-
nal 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 rul-
ings 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, disbar-
ment 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.
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
June 24, 2024 Bulletin No. 2024–26

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 pur-
poses of section 38, the clean hydrogen
production credit for any taxable year is an
amount equal to the product of (i) the kilo-
grams of qualified clean hydrogen produced
by the taxpayer during such taxable year at
a qualified clean hydrogen production facil-
ity 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 applica-
ble 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 (life-
cycle GHG emissions) rate of the process
to produce any qualified clean hydrogen
as follows: (i) if the lifecycle GHG emis-
sions 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 life-
cycle GHG emissions rate is less than 1.5
kilograms of CO2e per kilogram of hydro-
gen, 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 mul-
tiple 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 calen-
dar 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 Com-
merce before March 15 of the calendar
year.
SECTION 3. INFLATION
ADJUSTMENT FACTORS
.01 2023 Inflation Adjustment Factor.
For purposes of § 45V(b)(3), for quali-
fied 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 quali-
fied 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 life-
cycle GHG emissions rate of the quali-
fied 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 kilo-
gram 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
Bulletin No. 2024–26 1747 June 24, 2024

amount determined under § 45V(b)(1)
is the product of $0.622 ($0.60 x infla-
tion adjustment factor of 1.0364) and the
applicable percentage, which depends on
the lifecycle GHG emissions rate of the
qualified clean hydrogen production pro-
cess. For qualified clean hydrogen pro-
duced 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 kilo-
gram 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 Associ-
ate Chief Counsel (Passthroughs & Spe-
cial 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 Com-
missioner of Internal Revenue (Commis-
sioner) has determined that the February
3, 2023, derailment of a freight train oper-
ated by a common carrier in East Palestine,
Ohio (Derailment), is a qualified disaster
for purposes of § 139 of the Internal Reve-
nue Code (Code). As a result of this deter-
mination, 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 hazard-
ous materials, including vinyl chloride, eth-
ylene 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 con-
cerns from the spillage of the hazard-
ous 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 com-
mon 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 wash-
ing, 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 prop-
erty 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 Infor-
mation, to affected individuals for pay-
ments made after February 3, 2023, and
on or before December 31, 2023, report-
ing 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 quali-
fied 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 com-
pensated for by insurance or otherwise)
incurred as a result of a qualified disaster,
(2) To reimburse or pay reasonable and
necessary expenses (not otherwise com-
pensated for by insurance or otherwise)
incurred for the repair or rehabilitation of
a personal residence or repair or replace-
ment 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 furnish-
ing 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 Trea-
sury or her delegate (Secretary) to be of a
catastrophic nature.
June 24, 2024 1748 Bulletin No. 2024–26

Bulletin No. 2024–26 1749 June 24, 2024
SECTION 3. DISCUSSION
.01 Designation as a qualified disaster.
The Commissioner, pursuant to a gen-
eral delegation by the Secretary, has deter-
mined 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 car-
rier to affected individuals, are excluded
from affected individuals’ gross income
because the payments are qualified disas-
ter relief payments. Specifically, the fol-
lowing types of payments to affected indi-
viduals 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 replace-
ment 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 puri-
fiers, 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 pay-
ments are not qualified disaster relief pay-
ments 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 individ-
uals who have not yet filed an individual
Federal income tax return.
Affected individuals who received pay-
ments 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 sec-
tion 3.02 of this notice (even if reflected
on Form 1099-MISC) in Federal gross
income on their Form 1040, U.S. Indi-
vidual 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 instruc-
tions.
.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 disas-
ter 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 individ-
ual Federal income tax returns (except to
the extent the expenses that were reim-
bursed 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 informa-
tion.
• If filing Form 1040-X electronically,
attach a .pdf attachment with filename
“EPTDR-East Palestine Train Derail-
ment Relief.” The attachment should
state “East Palestine Train Derailment
Relief.” You may also state “East Pal-
estine 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 Derail-
ment 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 addi-
tional 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 informa-
tion 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
1
for purposes of qualifying for energy
community bonus credit amounts or rates
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).

June 24, 2024 1750 Bulletin No. 2024–26
under §§ 45, 45Y, 48, and 48E of the Inter-
nal 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 Cate-
gory, and Appendix 2 to this notice per-
tains 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 cer-
tain requirements pertaining to energy
communities are satisfied, and added new
§§ 45Y and 48E, which provide increased
credit amounts or rates for certain quali-
fied facilities, energy projects, or energy
storage technologies that satisfy similar
requirements and that are placed in ser-
vice after December 31, 2024.
Sections 45(b)(11), 48(a)(14), 45Y(g)
(7), and 48E(a)(3)(A) provide the require-
ments that taxpayers must satisfy to qual-
ify 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. Sec-
tion 2 of Notice 2023-29 provides that the
term “EC Project” refers to: (1) a quali-
fied facility eligible for a credit deter-
mined under § 45 (§ 45 credit) or deter-
mined under § 45Y (§ 45Y credit) that is
located in an energy community; (2) an
energy project eligible for a credit deter-
mined under § 48 (§ 48 credit), which may
include qualified property for which a tax-
payer has made a valid irrevocable elec-
tion 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 (deter-
mined 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. Sec-
tion 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 percent-
age points. Section 48E(a)(3)(A) pro-
vides a similar rule for qualified invest-
ments 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 prevail-
ing 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 com-
munities for purposes of §§ 45, 45Y, 48,
and 48E, described in Notice 2023-29
as the Brownfield Category, the Statisti-
cal Area Category, and the Coal Closure
Category. Notice 2023-29 contains three
appendices (A, B, and C) that set forth cer-
tain 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 determin-
ing whether a qualified facility, an energy
project, or energy storage technology
is located in an energy community. The
notice provides that the Treasury Depart-
ment 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 Classifi-
cation 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 appli-
cable to the period beginning on January
1, 2023, and until the Treasury Depart-
ment and the IRS issue an updated list. As
of June 7, 2024, the Census Bureau has
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).

Bulletin No. 2024–26 1751 June 24, 2024
not yet released the 2022 County Business
Patterns. Therefore, there are no addi-
tional 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 pro-
vides 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 unemploy-
ment rates released on April 19, 2024,
by the Local Area Unemployment Sta-
tistics (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 sec-
tion 3.03(2) of Notice 2023-29 by Notice
2024-30), and that also have an unem-
ployment 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 elec-
tric 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 Coun-
sel (Passthroughs & Special Industries).
However, other personnel from the Trea-
sury Department and the IRS participated
in its development. For further informa-
tion regarding this notice, call the energy
security guidance contact number at (202)
317-5254 (not a toll-free number).
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/.

June 24, 2024 1752 Bulletin No. 2024–26
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 NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
01023AlabamaChoctaw County100003Southwest Alabama nonmetropolitan area
01025AlabamaClarke County100003Southwest Alabama nonmetropolitan area
01035AlabamaConecuh County100003Southwest Alabama nonmetropolitan area
01047AlabamaDallas County100003Southwest Alabama nonmetropolitan area
01053AlabamaEscambia County100003Southwest Alabama nonmetropolitan area
01063AlabamaGreene County100003Southwest Alabama nonmetropolitan area
01091AlabamaMarengo County100003Southwest Alabama nonmetropolitan area
01099AlabamaMonroe County100003Southwest Alabama nonmetropolitan area
01105AlabamaPerry County100003Southwest Alabama nonmetropolitan area
01119AlabamaSumter County100003Southwest Alabama nonmetropolitan area
01129AlabamaWashington County100003Southwest Alabama nonmetropolitan area
01131AlabamaWilcox County100003Southwest Alabama nonmetropolitan area
02013AlaskaAleutians East Borough200006Alaska nonmetropolitan area
02016AlaskaAleutians West Census Area200006Alaska nonmetropolitan area
02020AlaskaAnchorage Municipality11260Anchorage, AK
02050AlaskaBethel Census Area200006Alaska nonmetropolitan area
02060AlaskaBristol Bay Borough200006Alaska nonmetropolitan area
02063AlaskaChugach Census Area200006Alaska nonmetropolitan area
02066AlaskaCopper River Census Area200006Alaska nonmetropolitan area
02068AlaskaDenali Borough200006Alaska nonmetropolitan area
02070AlaskaDillingham Census Area200006Alaska nonmetropolitan area
02090AlaskaFairbanks North Star Borough21820Fairbanks, AK
02100AlaskaHaines Borough200006Alaska nonmetropolitan area
02105AlaskaHoonah-Angoon Census Area200006Alaska nonmetropolitan area
02110AlaskaJuneau City and Borough200006Alaska nonmetropolitan area
02122AlaskaKenai Peninsula Borough200006Alaska nonmetropolitan area
02130AlaskaKetchikan Gateway Borough200006Alaska nonmetropolitan area
02150AlaskaKodiak Island Borough200006Alaska nonmetropolitan area
02158AlaskaKusilvak Census Area200006Alaska nonmetropolitan area
02164AlaskaLake and Peninsula Borough200006Alaska nonmetropolitan area
02170AlaskaMatanuska-Susitna Borough11260Anchorage, AK
02180AlaskaNome Census Area200006Alaska nonmetropolitan area
02185AlaskaNorth Slope Borough200006Alaska nonmetropolitan area
02188AlaskaNorthwest Arctic Borough200006Alaska nonmetropolitan area
02195AlaskaPetersburg Borough200006Alaska nonmetropolitan area
02198AlaskaPrince of Wales-Hyder
Census Area
200006Alaska nonmetropolitan area
02220AlaskaSitka City and Borough200006Alaska nonmetropolitan area
02230AlaskaSkagway Municipality200006Alaska nonmetropolitan area
02240AlaskaSoutheast Fairbanks Census
Area
200006Alaska nonmetropolitan area

Bulletin No. 2024–26 1753 June 24, 2024
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
02275AlaskaWrangell City and Borough200006Alaska nonmetropolitan area
02282AlaskaYakutat City and Borough200006Alaska nonmetropolitan area
02290AlaskaYukon-Koyukuk Census Area200006Alaska nonmetropolitan area
04001ArizonaApache County400001Arizona nonmetropolitan area
04003ArizonaCochise County43420Sierra Vista-Douglas, AZ
04005ArizonaCoconino County22380Flagstaff, AZ
04007ArizonaGila County400001Arizona nonmetropolitan area
04009ArizonaGraham County400001Arizona nonmetropolitan area
04011ArizonaGreenlee County400001Arizona nonmetropolitan area
04012ArizonaLa Paz County400001Arizona nonmetropolitan area
04015ArizonaMohave County29420Lake Havasu City-Kingman, AZ
04017ArizonaNavajo County400001Arizona nonmetropolitan area
04019ArizonaPima County46060Tucson, AZ
04023ArizonaSanta Cruz County400001Arizona nonmetropolitan area
05001ArkansasArkansas County500004South Arkansas nonmetropolitan area
05003ArkansasAshley County500004South Arkansas nonmetropolitan area
05005ArkansasBaxter County500001North Arkansas nonmetropolitan area
05009ArkansasBoone County500001North Arkansas nonmetropolitan area
05011ArkansasBradley County500004South Arkansas nonmetropolitan area
05013ArkansasCalhoun County500004South Arkansas nonmetropolitan area
05015ArkansasCarroll County500001North Arkansas nonmetropolitan area
05017ArkansasChicot County500004South Arkansas nonmetropolitan area
05019ArkansasClark County500003West Arkansas nonmetropolitan area
05021ArkansasClay County500002East Arkansas nonmetropolitan area
05023ArkansasCleburne County500001North Arkansas nonmetropolitan area
05025ArkansasCleveland County38220Pine Bluff, AR
05027ArkansasColumbia County500004South Arkansas nonmetropolitan area
05029ArkansasConway County500003West Arkansas nonmetropolitan area
05037ArkansasCross County500002East Arkansas nonmetropolitan area
05039ArkansasDallas County500004South Arkansas nonmetropolitan area
05041ArkansasDesha County500004South Arkansas nonmetropolitan area
05043ArkansasDrew County500004South Arkansas nonmetropolitan area
05047ArkansasFranklin County500003West Arkansas nonmetropolitan area
05049ArkansasFulton County500001North Arkansas nonmetropolitan area
05051ArkansasGarland County26300Hot Springs, AR
05055ArkansasGreene County500002East Arkansas nonmetropolitan area
05057ArkansasHempstead County500004South Arkansas nonmetropolitan area
05059ArkansasHot Spring County500003West Arkansas nonmetropolitan area
05061ArkansasHoward County500004South Arkansas nonmetropolitan area
05063ArkansasIndependence County500001North Arkansas nonmetropolitan area
05065ArkansasIzard County500001North Arkansas nonmetropolitan area
05067ArkansasJackson County500001North Arkansas nonmetropolitan area
05069ArkansasJefferson County38220Pine Bluff, AR

June 24, 2024 1754 Bulletin No. 2024–26
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
05071ArkansasJohnson County500003West Arkansas nonmetropolitan area
05073ArkansasLafayette County500004South Arkansas nonmetropolitan area
05075ArkansasLawrence County500002East Arkansas nonmetropolitan area
05077ArkansasLee County500002East Arkansas nonmetropolitan area
05079ArkansasLincoln County38220Pine Bluff, AR
05081ArkansasLittle River County45500Texarkana, TX-AR
05083ArkansasLogan County500003West Arkansas nonmetropolitan area
05089ArkansasMarion County500001North Arkansas nonmetropolitan area
05091ArkansasMiller County45500Texarkana, TX-AR
05093ArkansasMississippi County500002East Arkansas nonmetropolitan area
05095ArkansasMonroe County500002East Arkansas nonmetropolitan area
05097ArkansasMontgomery County500003West Arkansas nonmetropolitan area
05099ArkansasNevada County500004South Arkansas nonmetropolitan area
05101ArkansasNewton County500001North Arkansas nonmetropolitan area
05103ArkansasOuachita County500004South Arkansas nonmetropolitan area
05107ArkansasPhillips County500002East Arkansas nonmetropolitan area
05109ArkansasPike County500003West Arkansas nonmetropolitan area
05113ArkansasPolk County500003West Arkansas nonmetropolitan area
05115ArkansasPope County500003West Arkansas nonmetropolitan area
05117ArkansasPrairie County500002East Arkansas nonmetropolitan area
05121ArkansasRandolph County500002East Arkansas nonmetropolitan area
05123ArkansasSt. Francis County500002East Arkansas nonmetropolitan area
05127ArkansasScott County500003West Arkansas nonmetropolitan area
05129ArkansasSearcy County500001North Arkansas nonmetropolitan area
05133ArkansasSevier County500004South Arkansas nonmetropolitan area
05135ArkansasSharp County500001North Arkansas nonmetropolitan area
05137ArkansasStone County500001North Arkansas nonmetropolitan area
05139ArkansasUnion County500004South Arkansas nonmetropolitan area
05141ArkansasVan Buren County500001North Arkansas nonmetropolitan area
05145ArkansasWhite County500001North Arkansas nonmetropolitan area
05147ArkansasWoodruff County500001North Arkansas nonmetropolitan area
05149ArkansasYell County500003West Arkansas nonmetropolitan area
06001CaliforniaAlameda County41860San Francisco-Oakland-Hayward, CA
06003CaliforniaAlpine County600006Eastern Sierra-Mother Lode Region of
California nonmetropolitan area
06005CaliforniaAmador County600006Eastern Sierra-Mother Lode Region of
California nonmetropolitan area
06009CaliforniaCalaveras County600006Eastern Sierra-Mother Lode Region of
California nonmetropolitan area
06011CaliforniaColusa County600007North Valley-Northern Mountains Region of
California nonmetropolitan area
06013CaliforniaContra Costa County41860San Francisco-Oakland-Hayward, CA
06021CaliforniaGlenn County600007North Valley-Northern Mountains Region of
California nonmetropolitan area

Bulletin No. 2024–26 1755 June 24, 2024
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
06027CaliforniaInyo County600006Eastern Sierra-Mother Lode Region of
California nonmetropolitan area
06029CaliforniaKern County12540Bakersfield, CA
06035CaliforniaLassen County600007North Valley-Northern Mountains Region of
California nonmetropolitan area
06037CaliforniaLos Angeles County31080Los Angeles-Long Beach-Anaheim, CA
06041CaliforniaMarin County41860San Francisco-Oakland-Hayward, CA
06043CaliforniaMariposa County600006Eastern Sierra-Mother Lode Region of
California nonmetropolitan area
06049CaliforniaModoc County600007North Valley-Northern Mountains Region of
California nonmetropolitan area
06051CaliforniaMono County600006Eastern Sierra-Mother Lode Region of
California nonmetropolitan area
06057CaliforniaNevada County600007North Valley-Northern Mountains Region of
California nonmetropolitan area
06059CaliforniaOrange County31080Los Angeles-Long Beach-Anaheim, CA
06063CaliforniaPlumas County600007North Valley-Northern Mountains Region of
California nonmetropolitan area
06065CaliforniaRiverside County40140Riverside-San Bernardino-Ontario, CA
06071CaliforniaSan Bernardino County40140Riverside-San Bernardino-Ontario, CA
06073CaliforniaSan Diego County41740San Diego-Carlsbad, CA
06075CaliforniaSan Francisco County41860San Francisco-Oakland-Hayward, CA
06081CaliforniaSan Mateo County41860San Francisco-Oakland-Hayward, CA
06083CaliforniaSanta Barbara County42200Santa Maria-Santa Barbara, CA
06091CaliforniaSierra County600007North Valley-Northern Mountains Region of
California nonmetropolitan area
06093CaliforniaSiskiyou County600007North Valley-Northern Mountains Region of
California nonmetropolitan area
06095CaliforniaSolano County46700Vallejo-Fairfield, CA
06101CaliforniaSutter County49700Yuba City, CA
06103CaliforniaTehama County600007North Valley-Northern Mountains Region of
California nonmetropolitan area
06105CaliforniaTrinity County600007North Valley-Northern Mountains Region of
California nonmetropolitan area
06107CaliforniaTulare County47300Visalia-Porterville, CA
06109CaliforniaTuolumne County600006Eastern Sierra-Mother Lode Region of
California nonmetropolitan area
06111CaliforniaVentura County37100Oxnard-Thousand Oaks-Ventura, CA
06115CaliforniaYuba County49700Yuba City, CA
09001ConnecticutFairfield County14860Bridgeport-Stamford-Norwalk, CT
09009ConnecticutNew Haven County35300New Haven-Milford, CT
10001DelawareKent County20100Dover, DE
16003IdahoAdams County1600006Northwestern Idaho nonmetropolitan area
16009IdahoBenewah County1600006Northwestern Idaho nonmetropolitan area
16017IdahoBonner County1600006Northwestern Idaho nonmetropolitan area

June 24, 2024 1756 Bulletin No. 2024–26
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
16021IdahoBoundary County1600006Northwestern Idaho nonmetropolitan area
16035IdahoClearwater County1600006Northwestern Idaho nonmetropolitan area
16039IdahoElmore County1600006Northwestern Idaho nonmetropolitan area
16049IdahoIdaho County1600006Northwestern Idaho nonmetropolitan area
16057IdahoLatah County1600006Northwestern Idaho nonmetropolitan area
16061IdahoLewis County1600006Northwestern Idaho nonmetropolitan area
16075IdahoPayette County1600006Northwestern Idaho nonmetropolitan area
16079IdahoShoshone County1600006Northwestern Idaho nonmetropolitan area
16085IdahoValley County1600006Northwestern Idaho nonmetropolitan area
16087IdahoWashington County1600006Northwestern Idaho nonmetropolitan area
17001IllinoisAdams County1700002West Central Illinois nonmetropolitan area
17009IllinoisBrown County1700002West Central Illinois nonmetropolitan area
17011IllinoisBureau County1700001Northwest Illinois nonmetropolitan area
17015IllinoisCarroll County1700001Northwest Illinois nonmetropolitan area
17017IllinoisCass County1700002West Central Illinois nonmetropolitan area
17021IllinoisChristian County1700002West Central Illinois nonmetropolitan area
17023IllinoisClark County1700003East Central Illinois nonmetropolitan area
17025IllinoisClay County1700003East Central Illinois nonmetropolitan area
17029IllinoisColes County1700003East Central Illinois nonmetropolitan area
17031IllinoisCook County16980Chicago-Naperville-Elgin, IL-IN-WI
17033IllinoisCrawford County1700003East Central Illinois nonmetropolitan area
17035IllinoisCumberland County1700003East Central Illinois nonmetropolitan area
17037IllinoisDeKalb County16980Chicago-Naperville-Elgin, IL-IN-WI
17041IllinoisDouglas County1700003East Central Illinois nonmetropolitan area
17043IllinoisDuPage County16980Chicago-Naperville-Elgin, IL-IN-WI
17045IllinoisEdgar County1700003East Central Illinois nonmetropolitan area
17047IllinoisEdwards County1700004South Illinois nonmetropolitan area
17049IllinoisEffingham County1700003East Central Illinois nonmetropolitan area
17051IllinoisFayette County1700003East Central Illinois nonmetropolitan area
17055IllinoisFranklin County1700004South Illinois nonmetropolitan area
17057IllinoisFulton County1700002West Central Illinois nonmetropolitan area
17059IllinoisGallatin County1700004South Illinois nonmetropolitan area
17061IllinoisGreene County1700002West Central Illinois nonmetropolitan area
17063IllinoisGrundy County16980Chicago-Naperville-Elgin, IL-IN-WI
17065IllinoisHamilton County1700004South Illinois nonmetropolitan area
17067IllinoisHancock County1700002West Central Illinois nonmetropolitan area
17069IllinoisHardin County1700004South Illinois nonmetropolitan area
17071IllinoisHenderson County1700002West Central Illinois nonmetropolitan area
17075IllinoisIroquois County1700003East Central Illinois nonmetropolitan area
17077IllinoisJackson County16060Carbondale-Marion, IL
17079IllinoisJasper County1700003East Central Illinois nonmetropolitan area
17081IllinoisJefferson County1700004South Illinois nonmetropolitan area
17085IllinoisJo Daviess County1700001Northwest Illinois nonmetropolitan area

Bulletin No. 2024–26 1757 June 24, 2024
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
17087IllinoisJohnson County1700004South Illinois nonmetropolitan area
17089IllinoisKane County16980Chicago-Naperville-Elgin, IL-IN-WI
17091IllinoisKankakee County28100Kankakee, IL
17093IllinoisKendall County16980Chicago-Naperville-Elgin, IL-IN-WI
17095IllinoisKnox County1700002West Central Illinois nonmetropolitan area
17097IllinoisLake County16980Chicago-Naperville-Elgin, IL-IN-WI
17099IllinoisLaSalle County1700001Northwest Illinois nonmetropolitan area
17101IllinoisLawrence County1700003East Central Illinois nonmetropolitan area
17103IllinoisLee County1700001Northwest Illinois nonmetropolitan area
17105IllinoisLivingston County1700002West Central Illinois nonmetropolitan area
17107IllinoisLogan County1700002West Central Illinois nonmetropolitan area
17109IllinoisMcDonough County1700002West Central Illinois nonmetropolitan area
17111IllinoisMcHenry County16980Chicago-Naperville-Elgin, IL-IN-WI
17115IllinoisMacon County19500Decatur, IL
17121IllinoisMarion County1700003East Central Illinois nonmetropolitan area
17125IllinoisMason County1700002West Central Illinois nonmetropolitan area
17127IllinoisMassac County1700004South Illinois nonmetropolitan area
17129IllinoisMenard County44100Springfield, IL
17135IllinoisMontgomery County1700002West Central Illinois nonmetropolitan area
17137IllinoisMorgan County1700002West Central Illinois nonmetropolitan area
17139IllinoisMoultrie County1700002West Central Illinois nonmetropolitan area
17141IllinoisOgle County1700001Northwest Illinois nonmetropolitan area
17145IllinoisPerry County1700004South Illinois nonmetropolitan area
17149IllinoisPike County1700002West Central Illinois nonmetropolitan area
17151IllinoisPope County1700004South Illinois nonmetropolitan area
17153IllinoisPulaski County1700004South Illinois nonmetropolitan area
17155IllinoisPutnam County1700001Northwest Illinois nonmetropolitan area
17157IllinoisRandolph County1700004South Illinois nonmetropolitan area
17159IllinoisRichland County1700003East Central Illinois nonmetropolitan area
17165IllinoisSaline County1700004South Illinois nonmetropolitan area
17167IllinoisSangamon County44100Springfield, IL
17169IllinoisSchuyler County1700002West Central Illinois nonmetropolitan area
17171IllinoisScott County1700002West Central Illinois nonmetropolitan area
17173IllinoisShelby County1700002West Central Illinois nonmetropolitan area
17177IllinoisStephenson County1700001Northwest Illinois nonmetropolitan area
17181IllinoisUnion County1700004South Illinois nonmetropolitan area
17183IllinoisVermilion County19180Danville, IL
17185IllinoisWabash County1700004South Illinois nonmetropolitan area
17187IllinoisWarren County1700002West Central Illinois nonmetropolitan area
17189IllinoisWashington County1700004South Illinois nonmetropolitan area
17191IllinoisWayne County1700004South Illinois nonmetropolitan area
17193IllinoisWhite County1700004South Illinois nonmetropolitan area
17195IllinoisWhiteside County1700001Northwest Illinois nonmetropolitan area

June 24, 2024 1758 Bulletin No. 2024–26
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
17197IllinoisWill County16980Chicago-Naperville-Elgin, IL-IN-WI
17199IllinoisWilliamson County16060Carbondale-Marion, IL
18021IndianaClay County45460Terre Haute, IN
18073IndianaJasper County16980Chicago-Naperville-Elgin, IL-IN-WI
18089IndianaLake County16980Chicago-Naperville-Elgin, IL-IN-WI
18111IndianaNewton County16980Chicago-Naperville-Elgin, IL-IN-WI
18127IndianaPorter County16980Chicago-Naperville-Elgin, IL-IN-WI
18153IndianaSullivan County45460Terre Haute, IN
18165IndianaVermillion County45460Terre Haute, IN
18167IndianaVigo County45460Terre Haute, IN
21001KentuckyAdair County2100002South Central Kentucky nonmetropolitan area
21003KentuckyAllen County14540Bowling Green, KY
21005KentuckyAnderson County2100003Central Kentucky nonmetropolitan area
21007KentuckyBallard County2100001West Kentucky nonmetropolitan area
21009KentuckyBarren County2100002South Central Kentucky nonmetropolitan area
21011KentuckyBath County2100003Central Kentucky nonmetropolitan area
21013KentuckyBell County2100004East Kentucky nonmetropolitan area
21019KentuckyBoyd County26580Huntington-Ashland, WV-KY-OH
21021KentuckyBoyle County2100003Central Kentucky nonmetropolitan area
21025KentuckyBreathitt County2100004East Kentucky nonmetropolitan area
21027KentuckyBreckinridge County2100001West Kentucky nonmetropolitan area
21031KentuckyButler County14540Bowling Green, KY
21033KentuckyCaldwell County2100001West Kentucky nonmetropolitan area
21035KentuckyCalloway County2100001West Kentucky nonmetropolitan area
21039KentuckyCarlisle County2100001West Kentucky nonmetropolitan area
21041KentuckyCarroll County2100003Central Kentucky nonmetropolitan area
21043KentuckyCarter County2100004East Kentucky nonmetropolitan area
21045KentuckyCasey County2100002South Central Kentucky nonmetropolitan area
21051KentuckyClay County2100004East Kentucky nonmetropolitan area
21053KentuckyClinton County2100002South Central Kentucky nonmetropolitan area
21055KentuckyCrittenden County2100001West Kentucky nonmetropolitan area
21057KentuckyCumberland County2100002South Central Kentucky nonmetropolitan area
21059KentuckyDaviess County36980Owensboro, KY
21061KentuckyEdmonson County14540Bowling Green, KY
21063KentuckyElliott County2100004East Kentucky nonmetropolitan area
21065KentuckyEstill County2100003Central Kentucky nonmetropolitan area
21069KentuckyFleming County2100003Central Kentucky nonmetropolitan area
21071KentuckyFloyd County2100004East Kentucky nonmetropolitan area
21073KentuckyFranklin County2100003Central Kentucky nonmetropolitan area
21075KentuckyFulton County2100001West Kentucky nonmetropolitan area
21079KentuckyGarrard County2100003Central Kentucky nonmetropolitan area
21083KentuckyGraves County2100001West Kentucky nonmetropolitan area
21085KentuckyGrayson County2100001West Kentucky nonmetropolitan area

Bulletin No. 2024–26 1759 June 24, 2024
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
21087KentuckyGreen County2100002South Central Kentucky nonmetropolitan area
21089KentuckyGreenup County26580Huntington-Ashland, WV-KY-OH
21091KentuckyHancock County36980Owensboro, KY
21093KentuckyHardin County21060Elizabethtown-Fort Knox, KY
21095KentuckyHarlan County2100004East Kentucky nonmetropolitan area
21097KentuckyHarrison County2100003Central Kentucky nonmetropolitan area
21099KentuckyHart County2100002South Central Kentucky nonmetropolitan area
21105KentuckyHickman County2100001West Kentucky nonmetropolitan area
21107KentuckyHopkins County2100001West Kentucky nonmetropolitan area
21109KentuckyJackson County2100004East Kentucky nonmetropolitan area
21115KentuckyJohnson County2100004East Kentucky nonmetropolitan area
21119KentuckyKnott County2100004East Kentucky nonmetropolitan area
21121KentuckyKnox County2100002South Central Kentucky nonmetropolitan area
21123KentuckyLarue County21060Elizabethtown-Fort Knox, KY
21125KentuckyLaurel County2100002South Central Kentucky nonmetropolitan area
21127KentuckyLawrence County2100004East Kentucky nonmetropolitan area
21129KentuckyLee County2100004East Kentucky nonmetropolitan area
21131KentuckyLeslie County2100004East Kentucky nonmetropolitan area
21133KentuckyLetcher County2100004East Kentucky nonmetropolitan area
21135KentuckyLewis County2100003Central Kentucky nonmetropolitan area
21137KentuckyLincoln County2100003Central Kentucky nonmetropolitan area
21139KentuckyLivingston County2100001West Kentucky nonmetropolitan area
21141KentuckyLogan County2100002South Central Kentucky nonmetropolitan area
21143KentuckyLyon County2100001West Kentucky nonmetropolitan area
21145KentuckyMcCracken County2100001West Kentucky nonmetropolitan area
21147KentuckyMcCreary County2100002South Central Kentucky nonmetropolitan area
21149KentuckyMcLean County36980Owensboro, KY
21151KentuckyMadison County2100003Central Kentucky nonmetropolitan area
21153KentuckyMagoffin County2100004East Kentucky nonmetropolitan area
21155KentuckyMarion County2100002South Central Kentucky nonmetropolitan area
21157KentuckyMarshall County2100001West Kentucky nonmetropolitan area
21159KentuckyMartin County2100004East Kentucky nonmetropolitan area
21161KentuckyMason County2100003Central Kentucky nonmetropolitan area
21163KentuckyMeade County21060Elizabethtown-Fort Knox, KY
21165KentuckyMenifee County2100003Central Kentucky nonmetropolitan area
21167KentuckyMercer County2100003Central Kentucky nonmetropolitan area
21169KentuckyMetcalfe County2100002South Central Kentucky nonmetropolitan area
21171KentuckyMonroe County2100002South Central Kentucky nonmetropolitan area
21173KentuckyMontgomery County2100003Central Kentucky nonmetropolitan area
21175KentuckyMorgan County2100004East Kentucky nonmetropolitan area
21177KentuckyMuhlenberg County2100001West Kentucky nonmetropolitan area
21179KentuckyNelson County2100003Central Kentucky nonmetropolitan area
21181KentuckyNicholas County2100003Central Kentucky nonmetropolitan area

June 24, 2024 1760 Bulletin No. 2024–26
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
21183KentuckyOhio County2100001West Kentucky nonmetropolitan area
21187KentuckyOwen County2100003Central Kentucky nonmetropolitan area
21189KentuckyOwsley County2100004East Kentucky nonmetropolitan area
21193KentuckyPerry County2100004East Kentucky nonmetropolitan area
21195KentuckyPike County2100004East Kentucky nonmetropolitan area
21197KentuckyPowell County2100003Central Kentucky nonmetropolitan area
21199KentuckyPulaski County2100002South Central Kentucky nonmetropolitan area
21201KentuckyRobertson County2100003Central Kentucky nonmetropolitan area
21203KentuckyRockcastle County2100003Central Kentucky nonmetropolitan area
21205KentuckyRowan County2100003Central Kentucky nonmetropolitan area
21207KentuckyRussell County2100002South Central Kentucky nonmetropolitan area
21213KentuckySimpson County2100002South Central Kentucky nonmetropolitan area
21217KentuckyTaylor County2100002South Central Kentucky nonmetropolitan area
21219KentuckyTodd County2100001West Kentucky nonmetropolitan area
21225KentuckyUnion County2100001West Kentucky nonmetropolitan area
21227KentuckyWarren County14540Bowling Green, KY
21229KentuckyWashington County2100003Central Kentucky nonmetropolitan area
21231KentuckyWayne County2100002South Central Kentucky nonmetropolitan area
21233KentuckyWebster County2100001West Kentucky nonmetropolitan area
21235KentuckyWhitley County2100002South Central Kentucky nonmetropolitan area
21237KentuckyWolfe County2100004East Kentucky nonmetropolitan area
22003LouisianaAllen Parish2200002Central Louisiana nonmetropolitan area
22007LouisianaAssumption Parish2200006Southwest Louisiana nonmetropolitan area
22009LouisianaAvoyelles Parish2200002Central Louisiana nonmetropolitan area
22011LouisianaBeauregard Parish2200002Central Louisiana nonmetropolitan area
22013LouisianaBienville Parish2200003Northeast Louisiana nonmetropolitan area
22015LouisianaBossier Parish43340Shreveport-Bossier City, LA
22017LouisianaCaddo Parish43340Shreveport-Bossier City, LA
22021LouisianaCaldwell Parish2200003Northeast Louisiana nonmetropolitan area
22025LouisianaCatahoula Parish2200003Northeast Louisiana nonmetropolitan area
22027LouisianaClaiborne Parish2200003Northeast Louisiana nonmetropolitan area
22029LouisianaConcordia Parish2200003Northeast Louisiana nonmetropolitan area
22031LouisianaDe Soto Parish43340Shreveport-Bossier City, LA
22035LouisianaEast Carroll Parish2200003Northeast Louisiana nonmetropolitan area
22039LouisianaEvangeline Parish2200002Central Louisiana nonmetropolitan area
22041LouisianaFranklin Parish2200003Northeast Louisiana nonmetropolitan area
22049LouisianaJackson Parish2200003Northeast Louisiana nonmetropolitan area
22051LouisianaJefferson Parish35380New Orleans-Metairie, LA
22053LouisianaJefferson Davis Parish2200006Southwest Louisiana nonmetropolitan area
22059LouisianaLaSalle Parish2200002Central Louisiana nonmetropolitan area
22061LouisianaLincoln Parish2200003Northeast Louisiana nonmetropolitan area
22065LouisianaMadison Parish2200003Northeast Louisiana nonmetropolitan area
22067LouisianaMorehouse Parish2200003Northeast Louisiana nonmetropolitan area

Bulletin No. 2024–26 1761 June 24, 2024
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
22069LouisianaNatchitoches Parish2200002Central Louisiana nonmetropolitan area
22071LouisianaOrleans Parish35380New Orleans-Metairie, LA
22073LouisianaOuachita Parish33740Monroe, LA
22075LouisianaPlaquemines Parish35380New Orleans-Metairie, LA
22081LouisianaRed River Parish2200002Central Louisiana nonmetropolitan area
22083LouisianaRichland Parish2200003Northeast Louisiana nonmetropolitan area
22085LouisianaSabine Parish2200002Central Louisiana nonmetropolitan area
22087LouisianaSt. Bernard Parish35380New Orleans-Metairie, LA
22089LouisianaSt. Charles Parish35380New Orleans-Metairie, LA
22093LouisianaSt. James Parish35380New Orleans-Metairie, LA
22095LouisianaSt. John the Baptist Parish35380New Orleans-Metairie, LA
22097LouisianaSt. Landry Parish2200006Southwest Louisiana nonmetropolitan area
22101LouisianaSt. Mary Parish2200006Southwest Louisiana nonmetropolitan area
22103LouisianaSt. Tammany Parish35380New Orleans-Metairie, LA
22105LouisianaTangipahoa Parish25220Hammond, LA
22107LouisianaTensas Parish2200003Northeast Louisiana nonmetropolitan area
22111LouisianaUnion Parish33740Monroe, LA
22115LouisianaVernon Parish2200002Central Louisiana nonmetropolitan area
22117LouisianaWashington Parish2200006Southwest Louisiana nonmetropolitan area
22119LouisianaWebster Parish43340Shreveport-Bossier City, LA
22123LouisianaWest Carroll Parish2200003Northeast Louisiana nonmetropolitan area
22127LouisianaWinn Parish2200002Central Louisiana nonmetropolitan area
25001MassachusettsBarnstable County12700Barnstable Town, MA
26001MichiganAlcona County2600002Northeast Lower Peninsula of Michigan
nonmetropolitan area
26003MichiganAlger County2600001Upper Peninsula of Michigan
nonmetropolitan area
26005MichiganAllegan County2600004Balance of Lower Peninsula of Michigan
nonmetropolitan area
26007MichiganAlpena County2600002Northeast Lower Peninsula of Michigan
nonmetropolitan area
26009MichiganAntrim County2600003Northwest Lower Peninsula of Michigan
nonmetropolitan area
26011MichiganArenac County2600002Northeast Lower Peninsula of Michigan
nonmetropolitan area
26013MichiganBaraga County2600001Upper Peninsula of Michigan
nonmetropolitan area
26017MichiganBay County13020Bay City, MI
26019MichiganBenzie County2600003Northwest Lower Peninsula of Michigan
nonmetropolitan area
26023MichiganBranch County2600004Balance of Lower Peninsula of Michigan
nonmetropolitan area
26025MichiganCalhoun County12980Battle Creek, MI
26029MichiganCharlevoix County2600003Northwest Lower Peninsula of Michigan
nonmetropolitan area

June 24, 2024 1762 Bulletin No. 2024–26
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
26031MichiganCheboygan County2600002Northeast Lower Peninsula of Michigan
nonmetropolitan area
26033MichiganChippewa County2600001Upper Peninsula of Michigan
nonmetropolitan area
26035MichiganClare County2600002Northeast Lower Peninsula of Michigan
nonmetropolitan area
26039MichiganCrawford County2600002Northeast Lower Peninsula of Michigan
nonmetropolitan area
26041MichiganDelta County2600001Upper Peninsula of Michigan
nonmetropolitan area
26043MichiganDickinson County2600001Upper Peninsula of Michigan
nonmetropolitan area
26047MichiganEmmet County2600003Northwest Lower Peninsula of Michigan
nonmetropolitan area
26051MichiganGladwin County2600002Northeast Lower Peninsula of Michigan
nonmetropolitan area
26053MichiganGogebic County2600001Upper Peninsula of Michigan
nonmetropolitan area
26055MichiganGrand Traverse County2600003Northwest Lower Peninsula of Michigan
nonmetropolitan area
26057MichiganGratiot County2600004Balance of Lower Peninsula of Michigan
nonmetropolitan area
26059MichiganHillsdale County2600004Balance of Lower Peninsula of Michigan
nonmetropolitan area
26061MichiganHoughton County2600001Upper Peninsula of Michigan
nonmetropolitan area
26063MichiganHuron County2600004Balance of Lower Peninsula of Michigan
nonmetropolitan area
26067MichiganIonia County2600004Balance of Lower Peninsula of Michigan
nonmetropolitan area
26069MichiganIosco County2600002Northeast Lower Peninsula of Michigan
nonmetropolitan area
26071MichiganIron County2600001Upper Peninsula of Michigan
nonmetropolitan area
26073MichiganIsabella County2600004Balance of Lower Peninsula of Michigan
nonmetropolitan area
26079MichiganKalkaska County2600003Northwest Lower Peninsula of Michigan
nonmetropolitan area
26083MichiganKeweenaw County2600001Upper Peninsula of Michigan
nonmetropolitan area
26085MichiganLake County2600004Balance of Lower Peninsula of Michigan
nonmetropolitan area
26089MichiganLeelanau County2600003Northwest Lower Peninsula of Michigan
nonmetropolitan area
26091MichiganLenawee County2600004Balance of Lower Peninsula of Michigan
nonmetropolitan area

Bulletin No. 2024–26 1763 June 24, 2024
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
26095MichiganLuce County2600001Upper Peninsula of Michigan
nonmetropolitan area
26097MichiganMackinac County2600001Upper Peninsula of Michigan
nonmetropolitan area
26101MichiganManistee County2600003Northwest Lower Peninsula of Michigan
nonmetropolitan area
26103MichiganMarquette County2600001Upper Peninsula of Michigan
nonmetropolitan area
26105MichiganMason County2600004Balance of Lower Peninsula of Michigan
nonmetropolitan area
26107MichiganMecosta County2600004Balance of Lower Peninsula of Michigan
nonmetropolitan area
26109MichiganMenominee County2600001Upper Peninsula of Michigan
nonmetropolitan area
26113MichiganMissaukee County2600003Northwest Lower Peninsula of Michigan
nonmetropolitan area
26115MichiganMonroe County33780Monroe, MI
26119MichiganMontmorency County2600002Northeast Lower Peninsula of Michigan
nonmetropolitan area
26123MichiganNewaygo County2600004Balance of Lower Peninsula of Michigan
nonmetropolitan area
26127MichiganOceana County2600004Balance of Lower Peninsula of Michigan
nonmetropolitan area
26129MichiganOgemaw County2600002Northeast Lower Peninsula of Michigan
nonmetropolitan area
26131MichiganOntonagon County2600001Upper Peninsula of Michigan
nonmetropolitan area
26133MichiganOsceola County2600004Balance of Lower Peninsula of Michigan
nonmetropolitan area
26135MichiganOscoda County2600002Northeast Lower Peninsula of Michigan
nonmetropolitan area
26137MichiganOtsego County2600002Northeast Lower Peninsula of Michigan
nonmetropolitan area
26141MichiganPresque Isle County2600002Northeast Lower Peninsula of Michigan
nonmetropolitan area
26143MichiganRoscommon County2600002Northeast Lower Peninsula of Michigan
nonmetropolitan area
26145MichiganSaginaw County40980Saginaw, MI
26149MichiganSt. Joseph County2600004Balance of Lower Peninsula of Michigan
nonmetropolitan area
26151MichiganSanilac County2600004Balance of Lower Peninsula of Michigan
nonmetropolitan area
26153MichiganSchoolcraft County2600001Upper Peninsula of Michigan
nonmetropolitan area
26155MichiganShiawassee County2600004Balance of Lower Peninsula of Michigan
nonmetropolitan area

June 24, 2024 1764 Bulletin No. 2024–26
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
26157MichiganTuscola County2600004Balance of Lower Peninsula of Michigan
nonmetropolitan area
26165MichiganWexford County2600003Northwest Lower Peninsula of Michigan
nonmetropolitan area
28001MississippiAdams County2800004Southwest Mississippi nonmetropolitan area
28005MississippiAmite County2800004Southwest Mississippi nonmetropolitan area
28011MississippiBolivar County2800002Northwest Mississippi nonmetropolitan area
28015MississippiCarroll County2800002Northwest Mississippi nonmetropolitan area
28021MississippiClaiborne County2800004Southwest Mississippi nonmetropolitan area
28027MississippiCoahoma County2800002Northwest Mississippi nonmetropolitan area
28037MississippiFranklin County2800004Southwest Mississippi nonmetropolitan area
28043MississippiGrenada County2800002Northwest Mississippi nonmetropolitan area
28051MississippiHolmes County2800002Northwest Mississippi nonmetropolitan area
28053MississippiHumphreys County2800002Northwest Mississippi nonmetropolitan area
28055MississippiIssaquena County2800002Northwest Mississippi nonmetropolitan area
28063MississippiJefferson County2800004Southwest Mississippi nonmetropolitan area
28077MississippiLawrence County2800004Southwest Mississippi nonmetropolitan area
28083MississippiLeflore County2800002Northwest Mississippi nonmetropolitan area
28085MississippiLincoln County2800004Southwest Mississippi nonmetropolitan area
28097MississippiMontgomery County2800002Northwest Mississippi nonmetropolitan area
28107MississippiPanola County2800002Northwest Mississippi nonmetropolitan area
28113MississippiPike County2800004Southwest Mississippi nonmetropolitan area
28119MississippiQuitman County2800002Northwest Mississippi nonmetropolitan area
28125MississippiSharkey County2800002Northwest Mississippi nonmetropolitan area
28133MississippiSunflower County2800002Northwest Mississippi nonmetropolitan area
28135MississippiTallahatchie County2800002Northwest Mississippi nonmetropolitan area
28147MississippiWalthall County2800004Southwest Mississippi nonmetropolitan area
28149MississippiWarren County2800004Southwest Mississippi nonmetropolitan area
28151MississippiWashington County2800002Northwest Mississippi nonmetropolitan area
28157MississippiWilkinson County2800004Southwest Mississippi nonmetropolitan area
28161MississippiYalobusha County2800002Northwest Mississippi nonmetropolitan area
29009MissouriBarry County2900004Southwest Missouri nonmetropolitan area
29011MissouriBarton County2900004Southwest Missouri nonmetropolitan area
29039MissouriCedar County2900004Southwest Missouri nonmetropolitan area
29057MissouriDade County2900004Southwest Missouri nonmetropolitan area
29109MissouriLawrence County2900004Southwest Missouri nonmetropolitan area
29209MissouriStone County2900004Southwest Missouri nonmetropolitan area
29213MissouriTaney County2900004Southwest Missouri nonmetropolitan area
29217MissouriVernon County2900004Southwest Missouri nonmetropolitan area
32001NevadaChurchill County3200006Nevada nonmetropolitan area
32003NevadaClark County29820Las Vegas-Henderson-Paradise, NV
32005NevadaDouglas County3200006Nevada nonmetropolitan area
32007NevadaElko County3200006Nevada nonmetropolitan area

Bulletin No. 2024–26 1765 June 24, 2024
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
32009NevadaEsmeralda County3200006Nevada nonmetropolitan area
32011NevadaEureka County3200006Nevada nonmetropolitan area
32013NevadaHumboldt County3200006Nevada nonmetropolitan area
32015NevadaLander County3200006Nevada nonmetropolitan area
32017NevadaLincoln County3200006Nevada nonmetropolitan area
32019NevadaLyon County3200006Nevada nonmetropolitan area
32021NevadaMineral County3200006Nevada nonmetropolitan area
32023NevadaNye County3200006Nevada nonmetropolitan area
32027NevadaPershing County3200006Nevada nonmetropolitan area
32033NevadaWhite Pine County3200006Nevada nonmetropolitan area
32510NevadaCarson City16180Carson City, NV
34001New JerseyAtlantic County12100Atlantic City-Hammonton, NJ
35003New MexicoCatron County3500006Northern New Mexico nonmetropolitan area
35005New MexicoChaves County3500007Eastern New Mexico nonmetropolitan area
35006New MexicoCibola County3500006Northern New Mexico nonmetropolitan area
35007New MexicoColfax County3500006Northern New Mexico nonmetropolitan area
35009New MexicoCurry County3500007Eastern New Mexico nonmetropolitan area
35011New MexicoDe Baca County3500007Eastern New Mexico nonmetropolitan area
35015New MexicoEddy County3500007Eastern New Mexico nonmetropolitan area
35017New MexicoGrant County3500007Eastern New Mexico nonmetropolitan area
35019New MexicoGuadalupe County3500007Eastern New Mexico nonmetropolitan area
35021New MexicoHarding County3500007Eastern New Mexico nonmetropolitan area
35023New MexicoHidalgo County3500007Eastern New Mexico nonmetropolitan area
35025New MexicoLea County3500007Eastern New Mexico nonmetropolitan area
35027New MexicoLincoln County3500007Eastern New Mexico nonmetropolitan area
35028New MexicoLos Alamos County3500006Northern New Mexico nonmetropolitan area
35029New MexicoLuna County3500007Eastern New Mexico nonmetropolitan area
35031New MexicoMcKinley County3500006Northern New Mexico nonmetropolitan area
35033New MexicoMora County3500006Northern New Mexico nonmetropolitan area
35035New MexicoOtero County3500007Eastern New Mexico nonmetropolitan area
35037New MexicoQuay County3500007Eastern New Mexico nonmetropolitan area
35039New MexicoRio Arriba County3500006Northern New Mexico nonmetropolitan area
35041New MexicoRoosevelt County3500007Eastern New Mexico nonmetropolitan area
35045New MexicoSan Juan County22140Farmington, NM
35047New MexicoSan Miguel County3500006Northern New Mexico nonmetropolitan area
35051New MexicoSierra County3500007Eastern New Mexico nonmetropolitan area
35053New MexicoSocorro County3500007Eastern New Mexico nonmetropolitan area
35055New MexicoTaos County3500006Northern New Mexico nonmetropolitan area
35059New MexicoUnion County3500007Eastern New Mexico nonmetropolitan area
36003New YorkAllegany County3600004Southwest New York nonmetropolitan area
36007New YorkBroome County13780Binghamton, NY
36009New YorkCattaraugus County3600004Southwest New York nonmetropolitan area
36013New YorkChautauqua County3600004Southwest New York nonmetropolitan area

June 24, 2024 1766 Bulletin No. 2024–26
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
36015New YorkChemung County21300Elmira, NY
36029New YorkErie County15380Buffalo-Cheektowaga-Niagara Falls, NY
36037New YorkGenesee County3600004Southwest New York nonmetropolitan area
36063New YorkNiagara County15380Buffalo-Cheektowaga-Niagara Falls, NY
36097New YorkSchuyler County3600004Southwest New York nonmetropolitan area
36099New YorkSeneca County3600004Southwest New York nonmetropolitan area
36101New YorkSteuben County3600004Southwest New York nonmetropolitan area
36107New YorkTioga County13780Binghamton, NY
36121New YorkWyoming County3600004Southwest New York nonmetropolitan area
37065North CarolinaEdgecombe County40580Rocky Mount, NC
37081North CarolinaGuilford County24660Greensboro-High Point, NC
37127North CarolinaNash County40580Rocky Mount, NC
37151North CarolinaRandolph County24660Greensboro-High Point, NC
37157North CarolinaRockingham County24660Greensboro-High Point, NC
39001OhioAdams County3900004Southern Ohio nonmetropolitan area
39003OhioAllen County30620Lima, OH
39005OhioAshland County3900002North Northeastern Ohio nonmetropolitan
area (noncontiguous)
39007OhioAshtabula County3900002North Northeastern Ohio nonmetropolitan
area (noncontiguous)
39009OhioAthens County3900004Southern Ohio nonmetropolitan area
39013OhioBelmont County48540Wheeling, WV-OH
39019OhioCarroll County15940Canton-Massillon, OH
39027OhioClinton County3900004Southern Ohio nonmetropolitan area
39029OhioColumbiana County3900002North Northeastern Ohio nonmetropolitan
area (noncontiguous)
39031OhioCoshocton County3900003Eastern Ohio nonmetropolitan area
39033OhioCrawford County3900002North Northeastern Ohio nonmetropolitan
area (noncontiguous)
39043OhioErie County3900002North Northeastern Ohio nonmetropolitan
area (noncontiguous)
39047OhioFayette County3900004Southern Ohio nonmetropolitan area
39051OhioFulton County45780Toledo, OH
39053OhioGallia County3900004Southern Ohio nonmetropolitan area
39059OhioGuernsey County3900003Eastern Ohio nonmetropolitan area
39067OhioHarrison County3900003Eastern Ohio nonmetropolitan area
39071OhioHighland County3900004Southern Ohio nonmetropolitan area
39075OhioHolmes County3900002North Northeastern Ohio nonmetropolitan
area (noncontiguous)
39077OhioHuron County3900002North Northeastern Ohio nonmetropolitan
area (noncontiguous)
39079OhioJackson County3900004Southern Ohio nonmetropolitan area
39081OhioJefferson County48260Weirton-Steubenville, WV-OH

Bulletin No. 2024–26 1767 June 24, 2024
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
39083OhioKnox County3900002North Northeastern Ohio nonmetropolitan
area (noncontiguous)
39087OhioLawrence County26580Huntington-Ashland, WV-KY-OH
39095OhioLucas County45780Toledo, OH
39099OhioMahoning County49660Youngstown-Warren-Boardman, OH-PA
39101OhioMarion County3900002North Northeastern Ohio nonmetropolitan
area (noncontiguous)
39105OhioMeigs County3900004Southern Ohio nonmetropolitan area
39111OhioMonroe County3900003Eastern Ohio nonmetropolitan area
39115OhioMorgan County3900003Eastern Ohio nonmetropolitan area
39119OhioMuskingum County3900003Eastern Ohio nonmetropolitan area
39121OhioNoble County3900003Eastern Ohio nonmetropolitan area
39123OhioOttawa County3900002North Northeastern Ohio nonmetropolitan
area (noncontiguous)
39131OhioPike County3900004Southern Ohio nonmetropolitan area
39133OhioPortage County10420Akron, OH
39139OhioRichland County31900Mansfield, OH
39141OhioRoss County3900004Southern Ohio nonmetropolitan area
39143OhioSandusky County3900002North Northeastern Ohio nonmetropolitan
area (noncontiguous)
39145OhioScioto County3900004Southern Ohio nonmetropolitan area
39147OhioSeneca County3900002North Northeastern Ohio nonmetropolitan
area (noncontiguous)
39151OhioStark County15940Canton-Massillon, OH
39153OhioSummit County10420Akron, OH
39155OhioTrumbull County49660Youngstown-Warren-Boardman, OH-PA
39157OhioTuscarawas County3900003Eastern Ohio nonmetropolitan area
39163OhioVinton County3900004Southern Ohio nonmetropolitan area
39167OhioWashington County3900003Eastern Ohio nonmetropolitan area
39169OhioWayne County3900002North Northeastern Ohio nonmetropolitan
area (noncontiguous)
39173OhioWood County45780Toledo, OH
39175OhioWyandot County3900002North Northeastern Ohio nonmetropolitan
area (noncontiguous)
40005OklahomaAtoka County4000004Southeast Oklahoma nonmetropolitan area
40013OklahomaBryan County4000004Southeast Oklahoma nonmetropolitan area
40019OklahomaCarter County4000004Southeast Oklahoma nonmetropolitan area
40023OklahomaChoctaw County4000004Southeast Oklahoma nonmetropolitan area
40029OklahomaCoal County4000004Southeast Oklahoma nonmetropolitan area
40031OklahomaComanche County30020Lawton, OK
40033OklahomaCotton County30020Lawton, OK
40049OklahomaGarvin County4000004Southeast Oklahoma nonmetropolitan area
40061OklahomaHaskell County4000004Southeast Oklahoma nonmetropolitan area
40063OklahomaHughes County4000004Southeast Oklahoma nonmetropolitan area

June 24, 2024 1768 Bulletin No. 2024–26
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
40069OklahomaJohnston County4000004Southeast Oklahoma nonmetropolitan area
40077OklahomaLatimer County4000004Southeast Oklahoma nonmetropolitan area
40085OklahomaLove County4000004Southeast Oklahoma nonmetropolitan area
40089OklahomaMcCurtain County4000004Southeast Oklahoma nonmetropolitan area
40095OklahomaMarshall County4000004Southeast Oklahoma nonmetropolitan area
40099OklahomaMurray County4000004Southeast Oklahoma nonmetropolitan area
40121OklahomaPittsburg County4000004Southeast Oklahoma nonmetropolitan area
40123OklahomaPontotoc County4000004Southeast Oklahoma nonmetropolitan area
40125OklahomaPottawatomie County4000004Southeast Oklahoma nonmetropolitan area
40127OklahomaPushmataha County4000004Southeast Oklahoma nonmetropolitan area
40133OklahomaSeminole County4000004Southeast Oklahoma nonmetropolitan area
41029OregonJackson County32780Medford, OR
42009PennsylvaniaBedford County4200003Southern Pennsylvania nonmetropolitan area
42015PennsylvaniaBradford County4200002Northern Pennsylvania nonmetropolitan area
42021PennsylvaniaCambria County27780Johnstown, PA
42023PennsylvaniaCameron County4200002Northern Pennsylvania nonmetropolitan area
42031PennsylvaniaClarion County4200001Western Pennsylvania nonmetropolitan area
42033PennsylvaniaClearfield County4200002Northern Pennsylvania nonmetropolitan area
42035PennsylvaniaClinton County4200002Northern Pennsylvania nonmetropolitan area
42039PennsylvaniaCrawford County4200001Western Pennsylvania nonmetropolitan area
42047PennsylvaniaElk County4200002Northern Pennsylvania nonmetropolitan area
42049PennsylvaniaErie County21500Erie, PA
42053PennsylvaniaForest County4200001Western Pennsylvania nonmetropolitan area
42057PennsylvaniaFulton County4200003Southern Pennsylvania nonmetropolitan area
42059PennsylvaniaGreene County4200001Western Pennsylvania nonmetropolitan area
42061PennsylvaniaHuntingdon County4200003Southern Pennsylvania nonmetropolitan area
42063PennsylvaniaIndiana County4200001Western Pennsylvania nonmetropolitan area
42065PennsylvaniaJefferson County4200002Northern Pennsylvania nonmetropolitan area
42067PennsylvaniaJuniata County4200003Southern Pennsylvania nonmetropolitan area
42069PennsylvaniaLackawanna County42540Scranton--Wilkes-Barre--Hazleton, PA
42073PennsylvaniaLawrence County4200001Western Pennsylvania nonmetropolitan area
42079PennsylvaniaLuzerne County42540Scranton--Wilkes-Barre--Hazleton, PA
42083PennsylvaniaMcKean County4200002Northern Pennsylvania nonmetropolitan area
42085PennsylvaniaMercer County49660Youngstown-Warren-Boardman, OH-PA
42087PennsylvaniaMifflin County4200003Southern Pennsylvania nonmetropolitan area
42097PennsylvaniaNorthumberland County4200003Southern Pennsylvania nonmetropolitan area
42105PennsylvaniaPotter County4200002Northern Pennsylvania nonmetropolitan area
42107PennsylvaniaSchuylkill County4200003Southern Pennsylvania nonmetropolitan area
42109PennsylvaniaSnyder County4200003Southern Pennsylvania nonmetropolitan area
42111PennsylvaniaSomerset County4200003Southern Pennsylvania nonmetropolitan area
42113PennsylvaniaSullivan County4200002Northern Pennsylvania nonmetropolitan area
42115PennsylvaniaSusquehanna County4200002Northern Pennsylvania nonmetropolitan area
42117PennsylvaniaTioga County4200002Northern Pennsylvania nonmetropolitan area

Bulletin No. 2024–26 1769 June 24, 2024
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
42119PennsylvaniaUnion County4200003Southern Pennsylvania nonmetropolitan area
42121PennsylvaniaVenango County4200001Western Pennsylvania nonmetropolitan area
42123PennsylvaniaWarren County4200001Western Pennsylvania nonmetropolitan area
42127PennsylvaniaWayne County4200002Northern Pennsylvania nonmetropolitan area
42131PennsylvaniaWyoming County42540Scranton--Wilkes-Barre--Hazleton, PA
47025TennesseeClaiborne County4700003North Central Tennessee nonmetropolitan
area
47027TennesseeClay County4700003North Central Tennessee nonmetropolitan
area
47035TennesseeCumberland County4700003North Central Tennessee nonmetropolitan
area
47041TennesseeDeKalb County4700003North Central Tennessee nonmetropolitan
area
47049TennesseeFentress County4700003North Central Tennessee nonmetropolitan
area
47067TennesseeHancock County4700003North Central Tennessee nonmetropolitan
area
47087TennesseeJackson County4700003North Central Tennessee nonmetropolitan
area
47133TennesseeOverton County4700003North Central Tennessee nonmetropolitan
area
47137TennesseePickett County4700003North Central Tennessee nonmetropolitan
area
47141TennesseePutnam County4700003North Central Tennessee nonmetropolitan
area
47151TennesseeScott County4700003North Central Tennessee nonmetropolitan
area
47177TennesseeWarren County4700003North Central Tennessee nonmetropolitan
area
47185TennesseeWhite County4700003North Central Tennessee nonmetropolitan
area
48001TexasAnderson County4800002North Texas Region of Texas nonmetropolitan
area
48005TexasAngelina County4800003Big Thicket Region of Texas nonmetropolitan
area
48007TexasAransas County18580Corpus Christi, TX
48009TexasArcher County48660Wichita Falls, TX
48013TexasAtascosa County41700San Antonio-New Braunfels, TX
48015TexasAustin County26420Houston-The Woodlands-Sugar Land, TX
48019TexasBandera County41700San Antonio-New Braunfels, TX
48025TexasBee County4800006Coastal Plains Region of Texas
nonmetropolitan area
48029TexasBexar County41700San Antonio-New Braunfels, TX
48031TexasBlanco County4800004Hill Country Region of Texas
nonmetropolitan area

June 24, 2024 1770 Bulletin No. 2024–26
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
48035TexasBosque County4800004Hill Country Region of Texas
nonmetropolitan area
48037TexasBowie County45500Texarkana, TX-AR
48039TexasBrazoria County26420Houston-The Woodlands-Sugar Land, TX
48047TexasBrooks County4800006Coastal Plains Region of Texas
nonmetropolitan area
48049TexasBrown County4800004Hill Country Region of Texas
nonmetropolitan area
48053TexasBurnet County4800004Hill Country Region of Texas
nonmetropolitan area
48057TexasCalhoun County4800006Coastal Plains Region of Texas
nonmetropolitan area
48063TexasCamp County4800002North Texas Region of Texas nonmetropolitan
area
48067TexasCass County4800002North Texas Region of Texas nonmetropolitan
area
48071TexasChambers County26420Houston-The Woodlands-Sugar Land, TX
48073TexasCherokee County4800002North Texas Region of Texas nonmetropolitan
area
48077TexasClay County48660Wichita Falls, TX
48081TexasCoke County4800004Hill Country Region of Texas
nonmetropolitan area
48083TexasColeman County4800004Hill Country Region of Texas
nonmetropolitan area
48085TexasCollin County19100Dallas-Fort Worth-Arlington, TX
48089TexasColorado County4800006Coastal Plains Region of Texas
nonmetropolitan area
48091TexasComal County41700San Antonio-New Braunfels, TX
48093TexasComanche County4800002North Texas Region of Texas nonmetropolitan
area
48095TexasConcho County4800004Hill Country Region of Texas
nonmetropolitan area
48097TexasCooke County4800002North Texas Region of Texas nonmetropolitan
area
48113TexasDallas County19100Dallas-Fort Worth-Arlington, TX
48119TexasDelta County4800002North Texas Region of Texas nonmetropolitan
area
48121TexasDenton County19100Dallas-Fort Worth-Arlington, TX
48123TexasDeWitt County4800006Coastal Plains Region of Texas
nonmetropolitan area
48127TexasDimmit County4800005Border Region of Texas nonmetropolitan area
48131TexasDuval County4800006Coastal Plains Region of Texas
nonmetropolitan area
48133TexasEastland County4800002North Texas Region of Texas nonmetropolitan
area
48137TexasEdwards County4800005Border Region of Texas nonmetropolitan area

Bulletin No. 2024–26 1771 June 24, 2024
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
48139TexasEllis County19100Dallas-Fort Worth-Arlington, TX
48141TexasEl Paso County21340El Paso, TX
48143TexasErath County4800002North Texas Region of Texas nonmetropolitan
area
48145TexasFalls County47380Waco, TX
48147TexasFannin County4800002North Texas Region of Texas nonmetropolitan
area
48149TexasFayette County4800004Hill Country Region of Texas
nonmetropolitan area
48157TexasFort Bend County26420Houston-The Woodlands-Sugar Land, TX
48159TexasFranklin County4800002North Texas Region of Texas nonmetropolitan
area
48161TexasFreestone County4800004Hill Country Region of Texas
nonmetropolitan area
48163TexasFrio County4800004Hill Country Region of Texas
nonmetropolitan area
48167TexasGalveston County26420Houston-The Woodlands-Sugar Land, TX
48171TexasGillespie County4800004Hill Country Region of Texas
nonmetropolitan area
48175TexasGoliad County47020Victoria, TX
48177TexasGonzales County4800006Coastal Plains Region of Texas
nonmetropolitan area
48181TexasGrayson County43300Sherman-Denison, TX
48183TexasGregg County30980Longview, TX
48185TexasGrimes County4800004Hill Country Region of Texas
nonmetropolitan area
48187TexasGuadalupe County41700San Antonio-New Braunfels, TX
48193TexasHamilton County4800004Hill Country Region of Texas
nonmetropolitan area
48199TexasHardin County13140Beaumont-Port Arthur, TX
48201TexasHarris County26420Houston-The Woodlands-Sugar Land, TX
48203TexasHarrison County4800002North Texas Region of Texas nonmetropolitan
area
48213TexasHenderson County4800002North Texas Region of Texas nonmetropolitan
area
48215TexasHidalgo County32580McAllen-Edinburg-Mission, TX
48217TexasHill County4800004Hill Country Region of Texas
nonmetropolitan area
48221TexasHood County19100Dallas-Fort Worth-Arlington, TX
48223TexasHopkins County4800002North Texas Region of Texas nonmetropolitan
area
48225TexasHouston County4800003Big Thicket Region of Texas nonmetropolitan
area
48229TexasHudspeth County21340El Paso, TX
48231TexasHunt County19100Dallas-Fort Worth-Arlington, TX

June 24, 2024 1772 Bulletin No. 2024–26
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
48237TexasJack County4800002North Texas Region of Texas nonmetropolitan
area
48239TexasJackson County4800006Coastal Plains Region of Texas
nonmetropolitan area
48241TexasJasper County4800003Big Thicket Region of Texas nonmetropolitan
area
48245TexasJefferson County13140Beaumont-Port Arthur, TX
48247TexasJim Hogg County4800006Coastal Plains Region of Texas
nonmetropolitan area
48249TexasJim Wells County4800006Coastal Plains Region of Texas
nonmetropolitan area
48251TexasJohnson County19100Dallas-Fort Worth-Arlington, TX
48255TexasKarnes County4800006Coastal Plains Region of Texas
nonmetropolitan area
48257TexasKaufman County19100Dallas-Fort Worth-Arlington, TX
48259TexasKendall County41700San Antonio-New Braunfels, TX
48261TexasKenedy County4800006Coastal Plains Region of Texas
nonmetropolitan area
48265TexasKerr County4800004Hill Country Region of Texas
nonmetropolitan area
48267TexasKimble County4800004Hill Country Region of Texas
nonmetropolitan area
48271TexasKinney County4800005Border Region of Texas nonmetropolitan area
48273TexasKleberg County4800006Coastal Plains Region of Texas
nonmetropolitan area
48277TexasLamar County4800002North Texas Region of Texas nonmetropolitan
area
48283TexasLa Salle County4800005Border Region of Texas nonmetropolitan area
48285TexasLavaca County4800006Coastal Plains Region of Texas
nonmetropolitan area
48287TexasLee County4800004Hill Country Region of Texas
nonmetropolitan area
48289TexasLeon County4800004Hill Country Region of Texas
nonmetropolitan area
48291TexasLiberty County26420Houston-The Woodlands-Sugar Land, TX
48293TexasLimestone County4800004Hill Country Region of Texas
nonmetropolitan area
48297TexasLive Oak County4800006Coastal Plains Region of Texas
nonmetropolitan area
48299TexasLlano County4800004Hill Country Region of Texas
nonmetropolitan area
48307TexasMcCulloch County4800004Hill Country Region of Texas
nonmetropolitan area
48309TexasMcLennan County47380Waco, TX
48311TexasMcMullen County4800006Coastal Plains Region of Texas
nonmetropolitan area

Bulletin No. 2024–26 1773 June 24, 2024
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
48313TexasMadison County4800004Hill Country Region of Texas
nonmetropolitan area
48315TexasMarion County4800002North Texas Region of Texas nonmetropolitan
area
48319TexasMason County4800004Hill Country Region of Texas
nonmetropolitan area
48321TexasMatagorda County4800006Coastal Plains Region of Texas
nonmetropolitan area
48323TexasMaverick County4800005Border Region of Texas nonmetropolitan area
48325TexasMedina County41700San Antonio-New Braunfels, TX
48327TexasMenard County4800004Hill Country Region of Texas
nonmetropolitan area
48331TexasMilam County4800004Hill Country Region of Texas
nonmetropolitan area
48333TexasMills County4800004Hill Country Region of Texas
nonmetropolitan area
48337TexasMontague County4800002North Texas Region of Texas nonmetropolitan
area
48339TexasMontgomery County26420Houston-The Woodlands-Sugar Land, TX
48343TexasMorris County4800002North Texas Region of Texas nonmetropolitan
area
48347TexasNacogdoches County4800003Big Thicket Region of Texas nonmetropolitan
area
48349TexasNavarro County4800002North Texas Region of Texas nonmetropolitan
area
48351TexasNewton County13140Beaumont-Port Arthur, TX
48355TexasNueces County18580Corpus Christi, TX
48361TexasOrange County13140Beaumont-Port Arthur, TX
48363TexasPalo Pinto County4800002North Texas Region of Texas nonmetropolitan
area
48365TexasPanola County4800002North Texas Region of Texas nonmetropolitan
area
48367TexasParker County19100Dallas-Fort Worth-Arlington, TX
48373TexasPolk County4800003Big Thicket Region of Texas nonmetropolitan
area
48379TexasRains County4800002North Texas Region of Texas nonmetropolitan
area
48385TexasReal County4800005Border Region of Texas nonmetropolitan area
48387TexasRed River County4800002North Texas Region of Texas nonmetropolitan
area
48391TexasRefugio County4800006Coastal Plains Region of Texas
nonmetropolitan area
48397TexasRockwall County19100Dallas-Fort Worth-Arlington, TX
48399TexasRunnels County4800004Hill Country Region of Texas
nonmetropolitan area
48401TexasRusk County30980Longview, TX

June 24, 2024 1774 Bulletin No. 2024–26
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
48403TexasSabine County4800003Big Thicket Region of Texas nonmetropolitan
area
48405TexasSan Augustine County4800003Big Thicket Region of Texas nonmetropolitan
area
48407TexasSan Jacinto County4800003Big Thicket Region of Texas nonmetropolitan
area
48409TexasSan Patricio County18580Corpus Christi, TX
48411TexasSan Saba County4800004Hill Country Region of Texas
nonmetropolitan area
48413TexasSchleicher County4800004Hill Country Region of Texas
nonmetropolitan area
48419TexasShelby County4800003Big Thicket Region of Texas nonmetropolitan
area
48423TexasSmith County46340Tyler, TX
48425TexasSomervell County19100Dallas-Fort Worth-Arlington, TX
48427TexasStarr County4800006Coastal Plains Region of Texas
nonmetropolitan area
48429TexasStephens County4800002North Texas Region of Texas nonmetropolitan
area
48431TexasSterling County4800004Hill Country Region of Texas
nonmetropolitan area
48435TexasSutton County4800004Hill Country Region of Texas
nonmetropolitan area
48439TexasTarrant County19100Dallas-Fort Worth-Arlington, TX
48449TexasTitus County4800002North Texas Region of Texas nonmetropolitan
area
48455TexasTrinity County4800003Big Thicket Region of Texas nonmetropolitan
area
48457TexasTyler County4800003Big Thicket Region of Texas nonmetropolitan
area
48459TexasUpshur County30980Longview, TX
48463TexasUvalde County4800005Border Region of Texas nonmetropolitan area
48465TexasVal Verde County4800005Border Region of Texas nonmetropolitan area
48467TexasVan Zandt County4800002North Texas Region of Texas nonmetropolitan
area
48469TexasVictoria County47020Victoria, TX
48471TexasWalker County4800004Hill Country Region of Texas
nonmetropolitan area
48473TexasWaller County26420Houston-The Woodlands-Sugar Land, TX
48477TexasWashington County4800004Hill Country Region of Texas
nonmetropolitan area
48479TexasWebb County29700Laredo, TX
48481TexasWharton County4800006Coastal Plains Region of Texas
nonmetropolitan area
48485TexasWichita County48660Wichita Falls, TX

Bulletin No. 2024–26 1775 June 24, 2024
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
48489TexasWillacy County4800006Coastal Plains Region of Texas
nonmetropolitan area
48493TexasWilson County41700San Antonio-New Braunfels, TX
48497TexasWise County19100Dallas-Fort Worth-Arlington, TX
48499TexasWood County4800002North Texas Region of Texas nonmetropolitan
area
48503TexasYoung County4800002North Texas Region of Texas nonmetropolitan
area
48505TexasZapata County4800006Coastal Plains Region of Texas
nonmetropolitan area
48507TexasZavala County4800005Border Region of Texas nonmetropolitan area
51021VirginiaBland County5100001Southwest Virginia nonmetropolitan area
51027VirginiaBuchanan County5100001Southwest Virginia nonmetropolitan area
51035VirginiaCarroll County5100001Southwest Virginia nonmetropolitan area
51051VirginiaDickenson County5100001Southwest Virginia nonmetropolitan area
51077VirginiaGrayson County5100001Southwest Virginia nonmetropolitan area
51089VirginiaHenry County5100001Southwest Virginia nonmetropolitan area
51105VirginiaLee County5100001Southwest Virginia nonmetropolitan area
51141VirginiaPatrick County5100001Southwest Virginia nonmetropolitan area
51167VirginiaRussell County5100001Southwest Virginia nonmetropolitan area
51173VirginiaSmyth County5100001Southwest Virginia nonmetropolitan area
51185VirginiaTazewell County5100001Southwest Virginia nonmetropolitan area
51195VirginiaWise County5100001Southwest Virginia nonmetropolitan area
51197VirginiaWythe County5100001Southwest Virginia nonmetropolitan area
51640VirginiaGalax city5100001Southwest Virginia nonmetropolitan area
51690VirginiaMartinsville city5100001Southwest Virginia nonmetropolitan area
51720VirginiaNorton city5100001Southwest Virginia nonmetropolitan area
53005WashingtonBenton County28420Kennewick-Richland, WA
53015WashingtonCowlitz County31020Longview, WA
53021WashingtonFranklin County28420Kennewick-Richland, WA
53057WashingtonSkagit County34580Mount Vernon-Anacortes, WA
53073WashingtonWhatcom County13380Bellingham, WA
54001West VirginiaBarbour County5400002Northern West Virginia nonmetropolitan area
54005West VirginiaBoone County16620Charleston, WV
54007West VirginiaBraxton County5400002Northern West Virginia nonmetropolitan area
54009West VirginiaBrooke County48260Weirton-Steubenville, WV-OH
54011West VirginiaCabell County26580Huntington-Ashland, WV-KY-OH
54013West VirginiaCalhoun County5400002Northern West Virginia nonmetropolitan area
54015West VirginiaClay County16620Charleston, WV
54017West VirginiaDoddridge County5400002Northern West Virginia nonmetropolitan area
54019West VirginiaFayette County13220Beckley, WV
54021West VirginiaGilmer County5400002Northern West Virginia nonmetropolitan area
54023West VirginiaGrant County5400002Northern West Virginia nonmetropolitan area

June 24, 2024 1776 Bulletin No. 2024–26
State
FIPS
Code
County
FIPS
Code
State NameCounty or County-
Equivalent Entity Name
MSA or
non-MSA
Code
MSA or non-MSA Name
54025West VirginiaGreenbrier County5400001Southern West Virginia nonmetropolitan area
54029West VirginiaHancock County48260Weirton-Steubenville, WV-OH
54031West VirginiaHardy County5400002Northern West Virginia nonmetropolitan area
54033West VirginiaHarrison County5400002Northern West Virginia nonmetropolitan area
54035West VirginiaJackson County5400002Northern West Virginia nonmetropolitan area
54039West VirginiaKanawha County16620Charleston, WV
54041West VirginiaLewis County5400002Northern West Virginia nonmetropolitan area
54043West VirginiaLincoln County26580Huntington-Ashland, WV-KY-OH
54045West VirginiaLogan County5400001Southern West Virginia nonmetropolitan area
54047West VirginiaMcDowell County5400001Southern West Virginia nonmetropolitan area
54049West VirginiaMarion County5400002Northern West Virginia nonmetropolitan area
54051West VirginiaMarshall County48540Wheeling, WV-OH
54053West VirginiaMason County5400002Northern West Virginia nonmetropolitan area
54055West VirginiaMercer County5400001Southern West Virginia nonmetropolitan area
54059West VirginiaMingo County5400001Southern West Virginia nonmetropolitan area
54063West VirginiaMonroe County5400001Southern West Virginia nonmetropolitan area
54065West VirginiaMorgan County5400002Northern West Virginia nonmetropolitan area
54067West VirginiaNicholas County5400001Southern West Virginia nonmetropolitan area
54069West VirginiaOhio County48540Wheeling, WV-OH
54071West VirginiaPendleton County5400002Northern West Virginia nonmetropolitan area
54073West VirginiaPleasants County5400002Northern West Virginia nonmetropolitan area
54075West VirginiaPocahontas County5400001Southern West Virginia nonmetropolitan area
54079West VirginiaPutnam County26580Huntington-Ashland, WV-KY-OH
54081West VirginiaRaleigh County13220Beckley, WV
54083West VirginiaRandolph County5400002Northern West Virginia nonmetropolitan area
54085West VirginiaRitchie County5400002Northern West Virginia nonmetropolitan area
54087West VirginiaRoane County5400002Northern West Virginia nonmetropolitan area
54089West VirginiaSummers County5400001Southern West Virginia nonmetropolitan area
54091West VirginiaTaylor County5400002Northern West Virginia nonmetropolitan area
54093West VirginiaTucker County5400002Northern West Virginia nonmetropolitan area
54095West VirginiaTyler County5400002Northern West Virginia nonmetropolitan area
54097West VirginiaUpshur County5400002Northern West Virginia nonmetropolitan area
54099West VirginiaWayne County26580Huntington-Ashland, WV-KY-OH
54101West VirginiaWebster County5400001Southern West Virginia nonmetropolitan area
54103West VirginiaWetzel County5400002Northern West Virginia nonmetropolitan area
54105West VirginiaWirt County37620Parkersburg-Vienna, WV
54107West VirginiaWood County37620Parkersburg-Vienna, WV
54109West VirginiaWyoming County5400001Southern West Virginia nonmetropolitan area
55059WisconsinKenosha County16980Chicago-Naperville-Elgin, IL-IN-WI
72015Puerto RicoArroyo Municipio25020Guayama, PR
72057Puerto RicoGuayama Municipio25020Guayama, PR
72109Puerto RicoPatillas Municipio25020Guayama, PR

Bulletin No. 2024–26 1777 June 24, 2024
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 NameCounty or County-Equivalent
Entity Name
2020 Census Tract
Number FIPS code
Tract Type
AlabamaDeKalb County01049960101Directly adjoining
AlabamaDeKalb County01049960301Directly adjoining
AlabamaDeKalb County01049960303Directly adjoining
AlabamaDeKalb County01049960401Directly adjoining
AlabamaDeKalb County01049960402Mine closure
AlabamaDeKalb County01049960500Directly adjoining
AlabamaDeKalb County01049960900Directly adjoining
AlabamaDeKalb County01049961100Directly adjoining
AlabamaDeKalb County01049961200Directly adjoining
AlabamaDeKalb County01049961400Directly adjoining
AlabamaRandolph County01111000200Directly adjoining
AlaskaFairbanks North Star Borough02090001501Directly adjoining
AlaskaFairbanks North Star Borough02090001700Directly adjoining
AlaskaFairbanks North Star Borough02090001902Directly adjoining
AlaskaFairbanks North Star Borough02090980100Generating unit retirement
ColoradoMesa County08077001302Directly adjoining
ColoradoMesa County08077001303Directly adjoining
ColoradoMesa County08077001402Directly adjoining
ColoradoMesa County08077001403Directly adjoining
ColoradoMesa County08077001404Directly adjoining
ColoradoMesa County08077001504Directly adjoining
FloridaClay County12019031500Directly adjoining
FloridaPutnam County12107950100Generating unit retirement
FloridaPutnam County12107950202Directly adjoining
FloridaPutnam County12107950600Directly adjoining
FloridaPutnam County12107950700Directly adjoining
FloridaPutnam County12107951000Directly adjoining
FloridaSt. Johns County12109990100Directly adjoining
GeorgiaCarroll County13045910900Directly adjoining
GeorgiaCarroll County13045911202Directly adjoining
GeorgiaHeard County13149970100Directly adjoining
GeorgiaHeard County13149970200Generating unit retirement
GeorgiaHeard County13149970300Directly adjoining
IllinoisChampaign County17019010800Directly adjoining
IllinoisColes County17029000100Directly adjoining
IllinoisDouglas County17041952000Mine closure, Directly adjoining
IllinoisDouglas County17041952100Directly adjoining
IllinoisDouglas County17041952400Directly adjoining
IllinoisEdgar County17045070100Directly adjoining

June 24, 2024 1778 Bulletin No. 2024–26
State NameCounty or County-Equivalent
Entity Name
2020 Census Tract
Number FIPS code
Tract Type
IllinoisEdgar County17045070200Directly adjoining
IllinoisFulton County17057952800Directly adjoining
IllinoisFulton County17057953000Directly adjoining
IllinoisKnox County17095000100Directly adjoining
IllinoisKnox County17095000200Directly adjoining
IllinoisKnox County17095001200Directly adjoining
IllinoisKnox County17095001400Directly adjoining
IllinoisKnox County17095001600Mine closure
IllinoisMacoupin County17117956000Directly adjoining
IllinoisMacoupin County17117956100Mine closure
IllinoisMacoupin County17117956200Directly adjoining
IllinoisMacoupin County17117956300Directly adjoining
IllinoisMontgomery County17135957500Directly adjoining
IllinoisPeoria County17143003800Directly adjoining
IllinoisPeoria County17143003900Directly adjoining
IllinoisPeoria County17143004000Directly adjoining
IllinoisSangamon County17167003300Directly adjoining
IllinoisSangamon County17167003400Directly adjoining
IllinoisSangamon County17167003500Directly adjoining
IllinoisVermilion County17183010600Directly adjoining
IllinoisVermilion County17183010701Directly adjoining
IllinoisVermilion County17183010900Mine closure, Directly adjoining
IllinoisVermilion County17183011000Mine closure, Directly adjoining
IllinoisVermilion County17183011100Directly adjoining
IndianaPosey County18129040300Directly adjoining
IndianaVanderburgh County18163010404Directly adjoining
IndianaVanderburgh County18163010406Directly adjoining
IndianaVanderburgh County18163010502Directly adjoining
IndianaWarrick County18173030703Mine closure
IndianaWarrick County18173030707Directly adjoining
IndianaWarrick County18173030709Directly adjoining
KentuckyCarter County21043960200Directly adjoining
KentuckyCarter County21043960400Mine closure
KentuckyGreenup County21089040700Directly adjoining
KentuckyLaurel County21125971003Directly adjoining
KentuckyLewis County21135930100Directly adjoining
KentuckyLewis County21135930400Directly adjoining
KentuckyWhitley County21235920100Directly adjoining
MinnesotaSherburne County27141030201Directly adjoining
MinnesotaSherburne County27141030202Directly adjoining
MinnesotaSherburne County27141030302Directly adjoining
MinnesotaSherburne County27141030406Directly adjoining
MinnesotaSherburne County27141030407Generating unit retirement

Bulletin No. 2024–26 1779 June 24, 2024
State NameCounty or County-Equivalent
Entity Name
2020 Census Tract
Number FIPS code
Tract Type
MinnesotaSherburne County27141030408Directly adjoining
MinnesotaSherburne County27141030410Directly adjoining
MinnesotaWright County27171100203Directly adjoining
MinnesotaWright County27171100205Directly adjoining
MinnesotaWright County27171100300Directly adjoining
OhioMeigs County39105964100Directly adjoining
OklahomaMayes County40097040300Directly adjoining
OklahomaMayes County40097040400Generating unit retirement
OklahomaMayes County40097040501Directly adjoining
OklahomaMayes County40097040502Directly adjoining
OklahomaRogers County40131050501Directly adjoining
OklahomaWagoner County40145030201Directly adjoining
OklahomaWagoner County40145030300Directly adjoining
PennsylvaniaAllegheny County42003010302Directly adjoining
PennsylvaniaAllegheny County42003020100Directly adjoining
PennsylvaniaAllegheny County42003020300Directly adjoining
PennsylvaniaAllegheny County42003030500Mine closure
PennsylvaniaAllegheny County42003040200Directly adjoining
PennsylvaniaAllegheny County42003050100Directly adjoining
PennsylvaniaAllegheny County42003050900Directly adjoining
PennsylvaniaAllegheny County42003051100Directly adjoining
PennsylvaniaFayette County42051260100Directly adjoining
PennsylvaniaFayette County42051262300Directly adjoining
PennsylvaniaJuniata County42067070400Directly adjoining
PennsylvaniaNorthumberland County42097080700Directly adjoining
PennsylvaniaNorthumberland County42097082000Directly adjoining
PennsylvaniaNorthumberland County42097082100Directly adjoining
PennsylvaniaNorthumberland County42097082200Directly adjoining
PennsylvaniaPerry County42099030100Directly adjoining
PennsylvaniaSnyder County42109070600Directly adjoining
PennsylvaniaWashington County42125731000Directly adjoining
PennsylvaniaWashington County42125751100Directly adjoining
PennsylvaniaWestmoreland County42129807700Directly adjoining
TennesseeAnderson County47001020201Directly adjoining
TennesseeAnderson County47001021303Directly adjoining
TennesseeAnderson County47001021304Generating unit retirement
TennesseeKnox County47093005908Directly adjoining
TennesseeKnox County47093006003Directly adjoining
TennesseeKnox County47093006103Directly adjoining
TexasBastrop County48021950102Directly adjoining
TexasBurleson County48051970202Directly adjoining
TexasLee County48287000200Directly adjoining
West VirginiaJackson County54035963200Directly adjoining

June 24, 2024 1780 Bulletin No. 2024–26
State NameCounty or County-Equivalent
Entity Name
2020 Census Tract
Number FIPS code
Tract Type
West VirginiaJackson County54035963300Directly adjoining
West VirginiaMarion County54049020100Mine closure
West VirginiaMarion County54049020500Directly adjoining
West VirginiaMarion County54049020800Directly adjoining
WyomingConverse County56009956400Directly adjoining
WyomingConverse County56009956500Directly adjoining
WyomingConverse County56009956700Directly adjoining
WyomingNatrona County56025001401Directly adjoining
WyomingPlatte County56031959100Directly adjoining

Bulletin No. 2024–26 1781 June 24, 2024
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 Inter-
nal 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 addi-
tional 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 tax-
able 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 trans-
portation 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 calcu-
lating the emissions factor for a transpor-
tation 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 green-
house gas emissions of such fuel is based
on the most recent determinations under
the Greenhouse gases, Regulated Emis-
sions, 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 Avi-
ation (CORSIA) which has been adopted
by the International Civil Aviation Orga-
nization 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 tax-
payer producing such fuel may file a peti-
tion 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 require-
ments, supply chain traceability require-
ments, and information transmission
requirements established under the COR-
SIA 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.
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.”

June 24, 2024 1782 Bulletin No. 2024–26
SECTION 3. DEFINITIONS
.01 In general. This section provides
definitions that apply for purposes of this
notice. Section 3.02 of this notice pro-
vides generally applicable definitions.
Section 3.03 of this notice provides defi-
nitions 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 “applica-
ble 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 Inter-
national (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 mean-
ing given such term in § 45K(c)(3). Sec-
tion 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) CO
2
e. Section 45Z(d)(2) defines
the term “CO
2
e” 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 trans-
portation fuels, and does not include any
facility for which one of the following
credits is allowed under § 38 for the tax-
able 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 produc-
tion 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 per-
son (A) for use by such person in the pro-
duction 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 per-
son 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 CO
2
e per mmBTU,
and (iii) is not derived from co-process-
ing 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 monoal-
kyl esters of long chain fatty acids that
meet the specifications of ASTM Interna-
tional D6751 and that have an emissions
rate that is not greater than 50 kg of CO
2
e
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 emis-
sions rate that is not greater than 50 kg of
CO
2
e 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 CO
2
e 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 CO
2
e per mmBTU.
(5) Low-GHG ethanol. The term “low-
GHG ethanol” means ethyl alcohol that
is a liquid fuel that meets the specifica-
tions 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 CO
2
e per
mmBTU.
(6) Low-GHG gasoline. The term “low-
GHG gasoline,” which includes renew-
able 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 CO
2
e per mmBTU.
(7) Low-GHG hydrogen. The term
“low-GHG hydrogen” means any gas-
eous or liquid fuel that meets the require-
ments of the Society of Automotive Engi-
neers (SAE) J2719 standard and that has
an emissions rate that is not greater than
50 kg of CO
2
e per mmBTU. Informa-
tion 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 spec-
ifications of ASTM International D1835
and that have an emissions rate that is not
greater than 50 kg of CO
2
e 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 CO
2
e 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 specifica-
tions of ASTM International D8080-21
and that has an emissions rate that is not
greater than 50 kg of CO
2
e 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 kero-
sene 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

Bulletin No. 2024–26 1783 June 24, 2024
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 require-
ments 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 liq-
uid 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 pro-
duced by co-processing petroleum with
synthesized hydrocarbons derived from
synthesis gas via the Fischer Tropsch pro-
cess (FT hydrocarbons).
(b) SAF FT hydrocarbons. The term
“SAF FT hydrocarbons” means the FT
hydrocarbons that are derived from bio-
mass, 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 Inter-
national 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 path-
way 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 mate-
rial) 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 syn-
thetic 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 mix-
ture 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 com-
pliant 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 syn-
thetic blending component and the over-
all specifications and requirements for the
blended mixture to be regarded as ASTM
D1655 compliant SAF. Blending percent-
age 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 appli-
cations for registration. A person is reg-
istered for purposes of § 45Z(f)(1)(A)(i)
(1) only if the IRS has issued a registra-
tion letter to the person and the registra-
tion 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 let-
ter 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 produc-
tion 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 reg-
istration received by July 15, 2024, such
that an eligible taxpayer can receive its
letter of registration by January 1, 2025.
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).

June 24, 2024 1784 Bulletin No. 2024–26
The IRS intends to quickly process appli-
cations 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 pro-
cessed by a certain date.
(3) Effect of registration letter. Reg-
istration 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 regis-
tration 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 appli-
cable, and providing the corresponding
information required by section 4.02 and
4.03 of this notice.
(5) Transportation fuel; feedstocks;
co-processor registration. The informa-
tion in this section 4.01(5) and Appendix
A is provided solely for purposes of appli-
cations for registration and is not determi-
native of whether a fuel is transportation
fuel. Qualification of a fuel as transporta-
tion 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 emis-
sions rate threshold in § 45Z(d)(5)(A)(ii).
See section 3.03 of this notice for defi-
nitions of these types of fuel. Most fuels
derived from palm fatty acid distillates,
petroleum, natural gas, and coal (includ-
ing lignite) are not expected to qualify as
non-SAF transportation fuel based on the
§ 45Z(d)(5)(A)(ii) emissions rate thresh-
old. A producer of non-SAF transporta-
tion fuel not defined in section 3.03 of
this notice should submit an application
for registration if such producer antici-
pates such fuel to be eligible for the § 45Z
credit.
(B) Co-processed SAF. For SAF pro-
duced 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 trans-
portation fuel; additional fuels and feed-
stocks. In Appendix A, the Treasury
Department and the IRS, in consultation
with the DOE, have identified the feed-
stocks and feedstock types associated with
the varieties of fuel that may qualify as
transportation fuel. The Treasury Depart-
ment 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 require-
ments for producers of non-SAF transpor-
tation 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 transporta-
tion 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 opera-
tional 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 trans-
porting 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, trans-
fers, or exchanges any non-SAF transpor-
tation 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 reg-
ister 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 sat-
isfied with the filing, deposit, payment,
reporting, and claim history for all federal
taxes of the applicant and any related per-
son (as defined in § 48.4101-1(b)(5)).
.03 Registration procedure and
requirements for producers of SAF eligi-
ble 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 pro-
viding 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

Bulletin No. 2024–26 1785 June 24, 2024
D7566 Annex under which the SAF syn-
thetic 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 oper-
ational 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, trans-
fers, or exchanges any SAF; and
(I) The annual volume of SAF the
applicant buys, sells, trades, transfers, or
exchanges.
(2) Requirements. The IRS will regis-
ter 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 regis-
tered; and (B) is satisfied with the filing,
deposit, payment, reporting, and claim
history for all federal taxes of the appli-
cant 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 import-
ing 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 import-
ing 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 die-
sel fuel and kerosene.
Depending on the type of transporta-
tion fuel being produced and sold, a per-
son 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, posi-
tion holder, refiner, terminal operator,
or throughputter of gasoline, diesel fuel
(including a diesel-water fuel emulsion),
or kerosene, or industrial user of gaso-
line);
(C) Activity Letter “M” (blenders of
gasoline, diesel fuel (including a die-
sel-water fuel emulsion) or kerosene,
producing a taxable fuel outside the bulk
transfer/terminal system, including blend-
ers 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 avia-
tion fuel under § 40B, such person must
also be registered under Activity Letter
“SA”.
6

For additional guidance for fuel reg-
istrations, 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 bio-
diesel 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 col-
lections of information to be provided
to the IRS with Form 637. The collec-
tions of information will be reflected in
the submission to the Office of Man-
agement 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 revi-
sions 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 con-
trol 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 Indus-
tries). For questions regarding this notice,
contact Ms. Edwards Bennehoff or Ms.
Golden at (202) 317-6855 (not a toll-free
number).
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.

June 24, 2024 1786 Bulletin No. 2024–26
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 TypeFeedstockAdditional Information
Agricultural ResidueBarley straw
Agricultural ResidueCorn stover
Agricultural ResidueCotton field residues
Agricultural ResidueOats straw
Agricultural ResidueOrchard or vineyard residues
Agricultural ResidueRice straw
Agricultural ResidueSorghum stubble
Agricultural ResidueSugarcane bagasse
Agricultural ResidueWheat straw
Agricultural ResidueOther agricultural residues
AlgaeAlgal oil
BiogasDairy/swine digester gas
BiogasHigh solid anaerobic digester gas
BiogasLandfill gas
BiogasWaste gases
BiogasOther biomethane
Biomass Energy CropBiomass sorghum
Biomass Energy CropEnergy cane
Biomass Energy CropMiscanthus
Biomass Energy CropSwitchgrass
Biomass Energy CropOther biomass energy crop
CO
2
CO
2
co-produced with hydrogenIncludes CO
2
co-produced with hydrogen produced
for use in the Haber-Bosch process
CO
2
CO
2
from biogas upgradingIncludes CO
2
from landfill gas upgrading
CO
2
CO
2
from calcination of inorganic
materials in cement production
CO
2
CO
2
from direct air capture
CO
2
CO
2
from

ethanol fermentation
CO
2
CO
2
from ore oxidation in iron and
steel production
CO
2
Post-combustion captured biogenic
CO
2
Includes only CO
2
captured from combustion of bio-
based materials (for example, biomass, biogas)
CO
2
Post-combustion captured fossil CO
2
Includes only CO
2
captured from combustion of
fossil fuels
CO
2
Other CO
2
source
EthanolCorn grainApplicable for SAF only
EthanolSugarcaneApplicable for SAF only
EthanolOther sugar cropApplicable for SAF only
EthanolOther grain cropApplicable for SAF only

Bulletin No. 2024–26 1787 June 24, 2024
Feedstock TypeFeedstockAdditional Information
EthanolOther feedstocksApplicable for SAF only
Fats, Oils, and GreasesOther fats, oils, or greases
Fats, Oils, and GreasesTall oil
Fats, Oils, and GreasesUsed cooking oil
Fats, Oils, and GreasesTallow
Industrial ByproductBlack liquor
Industrial ByproductCorn kernel fiber
Industrial ByproductDistillers corn oil
Industrial ByproductDistillers sorghum oil
Industrial ByproductMilling residues
Industrial ByproductNut hulls or shells
Industrial ByproductOther byproduct
Industrial ByproductOther food or beverage manufactur-
ing wastes
This includes brewery, winery, and distillery waste,
including spent grain
IsobutanolCorn grainApplicable for SAF only
IsobutanolSugarcaneApplicable for SAF only
IsobutanolOther feedstocksApplicable for SAF only
IsobutanolOther grain cropApplicable for SAF only
IsobutanolOther sugar cropApplicable for SAF only
ManureManure, beef
ManureManure, dairy
ManureManure, swine
Mixed Organic WasteConstruction, demolition, or other
urban wood waste
Mixed Organic WasteMixed non-residential food waste
Mixed Organic WasteMixed residential food waste
Mixed Organic WasteMunicipal solid waste
Mixed Organic WastePaper and paperboard
Mixed Organic WasteWastewater treatment sludge
Mixed Organic WasteYard waste
Mixed Organic WasteOther mixed organic waste
Natural GasNatural gas
Natural GasRenewable natural gas
OilseedJatropha oil
OilseedPalm oilPotentially eligible feedstock for non-SAF trans-
portation fuel. SAF derived from palm fatty acid
distillates is explicitly prohibited
OilseedRapeseed/canola oil
OilseedSoybean oil
OilseedOther oilseed
Other AlcoholsCorn grain Applicable for SAF only
Other AlcoholsSugarcaneApplicable for SAF only
Other AlcoholsOther feedstocksApplicable for SAF only
Other AlcoholsOther grain cropApplicable for SAF only
Other AlcoholsOther sugar cropApplicable for SAF only

June 24, 2024 1788 Bulletin No. 2024–26
Feedstock TypeFeedstockAdditional Information
Second or Intermediate CropCamelina
Second or Intermediate CropCarinata
Second or Intermediate CropCorn safrina
Second or Intermediate CropOther second or intermediate crop
Second or Intermediate CropPennycress
Starch CropBarley
Starch CropCorn grain
Starch CropGrain sorghum
Starch CropWheat
Starch CropOther starch crop
Sugar CropSugarbeet
Sugar CropSugarcane
Sugar CropSweet sorghum
Sugar CropOther sugar crop
Woody BiomassForest slash
Woody BiomassPre-commercial thinnings
Woody BiomassDedicated short-rotation poplar**
Woody BiomassDedicated short-rotation willow**
Woody BiomassDedicated pine**
Woody BiomassDedicated short-rotation eucalyp-
tus**
Woody BiomassOther dedicated woody biomass**
Woody BiomassOther woody biomass residues
OtherA 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

Bulletin No. 2024–26 1789 June 24, 2024
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 determi-
nation announces that the list of taxable
substances is modified to include poly-
oxymethylene.
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 Inter-
nal 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 tax-
able 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 Sec-
retary determines that any taxable chem-
icals 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) autho-
rizes the Secretary to remove a substance
from the List only if such substance meets
neither the weight nor the value test of sec-
tion 4672(a)(2)(B). Under section 4672(a)
(2)(B) and (a)(4), the Secretary’s determi-
nation 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 Sec-
retary to prescribe a tax rate for taxable
substances in lieu of the tax rate specified
in section 4671(b)(2). The tax rate pre-
scribed by the Secretary for a substance
added to the List is calculated by multiply-
ing 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 deter-
mined 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 sub-
stance 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 accor-
dance 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 per-
cent, by weight, of the materials used to
produce polyoxymethylene.
Explanation of Determination
The Secretary’s determination with
regard to polyoxymethylene is in para-
graph (a) of the “Modification to the List
of Taxable Substances” section of this
notice. The Secretary made the determina-
tion 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 poly-
oxymethylene are provided in para-
graph (b) of the “Modification to the
List of Taxable Substances” section of
this notice. The classification numbers
provided with respect to polyoxymethy-
lene are not part of the determination of
whether polyoxymethylene is added to
the List and do not impact whether poly-
oxymethylene 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 formalde-
hyde with an alcohol to create a hemi-
formal. 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 poly-
mer stabilized by reaction with acetic
anhydride.
(2) Stoichiometric material consump-
tion equation:
n CH
4
+ n ½ O
2
→ (CH
2
O)
n
+ n H
2

(3) Reasons for the determination:
The polyoxymethylene petition submitted
by Petitioner was filed on December 20,
2022. The notice of filing summarizing

June 24, 2024 1790 Bulletin No. 2024–26
the petition and requesting comments was
published in the Federal Register (87 FR
79938) on December 28, 2022. The Trea-
sury Department and the IRS received
no written comments in response to the
notice of filing. A public hearing was nei-
ther requested nor held.
The Secretary followed the process
in section 4672(a)(2)(B) in making this
determination. A review of the stoichio-
metric material consumption equation
and other information in the petition
shows that methane, a taxable chemi-
cal, constitutes more than 20 percent by
weight of the materials used in the pro-
duction 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 determina-
tion period.
(5) Effective dates for addition of poly-
oxymethylene 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 Secre-
tary: $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 pro-
posed 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 Inter-
nal Revenue Code for calendar year
2023. The credit period for the noncon-
ventional source production credit under
§ 45K ended on December 31, 2013, for
facilities producing coke or coke gas
(other than from petroleum-based prod-
ucts). However, the reference price con-
tinues 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 pur-
poses of § 38, the enhanced oil recovery
credit for any taxable year is an amount
equal to 15 percent of the taxpayer’s qual-
ified 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 calen-
dar 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 pur-
poses of § 38, the marginal well pro-
duction credit for any taxable year is an
amount equal to the product of the credit
amount and the qualified crude oil produc-
tion and the qualified natural gas produc-
tion 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 para-
graph) 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 accor-
dance with § 613 with respect to - (i) so
much of the taxpayer’s average daily mar-
ginal 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 per-
cent) equal to the sum of - (i) 15 percent,
plus (ii) 1 percentage point for each whole
dollar by which $20 exceeds the refer-
ence 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).

Bulletin No. 2024–26 1791 June 24, 2024
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 Associ-
ate Chief Counsel (Passthroughs & Spe-
cial Industries). For further information
regarding this notice, contact Mr. Tilley
on (202) 317-6853 (not a toll-free num-
ber).

Bulletin No. 2024–26 i June 24, 2024
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 pub-
lished 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 confu-
sion. It is not used where a position in a
prior ruling is being changed.
Distinguished describes a situation
where a ruling mentions a previously pub-
lished 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 pub-
lished ruling that is not considered deter-
minative 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 sub-
stance 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 rul-
ings in the series.
Suspended is used in rare situations
to show that the previous published rul-
ings 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.

June 24, 2024 ii Bulletin No. 2024–26
Numerical Finding List
1
Bulletin 2024–26
Announcements:
2024-1, 2024-02 I.R.B. 363
2024-3, 2024-02 I.R.B. 364
2024-5, 2024-05 I.R.B. 635
2024-6, 2024-05 I.R.B. 635
2024-4, 2024-06 I.R.B. 665
2024-7, 2024-07 I.R.B. 673
2024-8, 2024-07 I.R.B. 674
2024-9, 2024-07 I.R.B. 675
2024-12, 2024-08 I.R.B. 676
2024-11, 2024-08 I.R.B. 683
2024-13, 2024-10 I.R.B. 710
2024-10, 2024-11 I.R.B. 711
2024-14, 2024-12 I.R.B. 719
2024-15, 2024-15 I.R.B. 876
2024-16, 2024-16 I.R.B. 909
2024-17, 2024-16 I.R.B. 932
2024-19, 2024-17 I.R.B. 950
2024-20, 2024-19 I.R.B. 1069
2024-18, 2024-21 I.R.B. 1234
2024-21, 2024-21 I.R.B. 1236
2024-22, 2024-24 I.R.B. 1673
2024-23, 2024-24 I.R.B. 1674
2024-24, 2024-24 I.R.B. 1675
2024-25, 2024-25 I.R.B. 1741
Notices:
2024-1, 2024-02 I.R.B. 314
2024-2, 2024-02 I.R.B. 316
2024-3, 2024-02 I.R.B. 338
2024-4, 2024-02 I.R.B. 343
2024-5, 2024-02 I.R.B. 347
2024-6, 2024-02 I.R.B. 348
2024-7, 2024-02 I.R.B. 355
2024-8, 2024-02 I.R.B. 356
2024-9, 2024-02 I.R.B. 358
2024-11, 2024-02 I.R.B. 360
2024-10, 2024-03 I.R.B. 406
2024-12, 2024-05 I.R.B. 616
2024-13, 2024-05 I.R.B. 618
2024-16, 2024-05 I.R.B. 622
2024-18, 2024-05 I.R.B. 625
2024-19, 2024-05 I.R.B. 627
2024-21, 2024-06 I.R.B. 659
2024-22, 2024-06 I.R.B. 662
2024-20, 2024-07 I.R.B. 668
2024-23, 2024-07 I.R.B. 672
2024-24, 2024-10 I.R.B. 707
2024-25, 2024-12 I.R.B. 712
2024-26, 2024-12 I.R.B. 713
2024-27, 2024-12 I.R.B. 715
2024-28, 2024-13 I.R.B. 720
2024-29, 2024-14 I.R.B. 751
Notices:—Continued
2024-31, 2024-15 I.R.B. 869
2024-30, 2024-16 I.R.B. 878
2024-32, 2024-16 I.R.B. 897
2024-33, 2024-18 I.R.B. 959
2024-34, 2024-18 I.R.B. 960
2024-35, 2024-19 I.R.B. 1051
2024-37, 2024-21 I.R.B. 1191
2024-38, 2024-21 I.R.B. 1211
2024-36, 2024-24 I.R.B. 1479
2024-39, 2024-24 I.R.B. 1611
2024-40, 2024-24 I.R.B. 1612
2024-41, 2024-24 I.R.B. 1615
2024-42, 2024-25 I.R.B. 1732
2024-43, 2024-25 I.R.B. 1737
2024-44, 2024-25 I.R.B. 1737
2024-45, 2024-26 I.R.B. 1747
2024-46, 2024-26 I.R.B. 1748
2024-48, 2024-26 I.R.B. 1749
2024-49, 2024-26 I.R.B. 1781
2024-50, 2024-26 I.R.B. 1789
2024-51, 2024-26 I.R.B. 1790
Proposed Regulations:
REG-118492-23, 2024-02 I.R.B. 366
REG-107423-23, 2024-03 I.R.B. 411
REG-121010-17, 2024-05 I.R.B. 636
REG-101552-24, 2024-13 I.R.B. 741
REG-117631-23, 2024-14 I.R.B. 754
REG-108761-22, 2024-16 I.R.B. 933
REG-117542-22, 2024-16 I.R.B. 942
REG-123379-22, 2024-16 I.R.B. 952
REG-115710-22, 2024-20 I.R.B. 1070
REG-118499-23, 2024-20 I.R.B. 1167
REG-117631-23, 2024-21 I.R.B. 1237
REG-124850-08, 2024-24 I.R.B. 1624
REG-133850-13, 2024-25 I.R.B. 1742
Revenue Procedures:
2024-1, 2024-01 I.R.B. 1
2024-2, 2024-01 I.R.B. 119
2024-3, 2024-01 I.R.B. 143
2024-4, 2024-01 I.R.B. 160
2024-5, 2024-01 I.R.B. 262
2024-7, 2024-01 I.R.B. 303
2024-8, 2024-04 I.R.B. 479
2024-9, 2024-05 I.R.B. 628
2024-12, 2024-09 I.R.B. 677
2024-13, 2024-09 I.R.B. 678
2024-14, 2024-09 I.R.B. 682
2024-15, 2024-12 I.R.B. 717
2024-11, 2024-13 I.R.B. 721
2024-17, 2024-15 I.R.B. 873
2024-18, 2024-15 I.R.B. 874
2024-19, 2024-16 I.R.B. 899
2024-20, 2024-19 I.R.B. 1053
Revenue Procedures:—Continued
2024-21, 2024-19 I.R.B. 1054
2024-24, 2024-21 I.R.B. 1214
2024-22, 2024-22 I.R.B. 1332
2024-25, 2024-22 I.R.B. 1333
2024-23, 2024-23 I.R.B. 1334
Revenue Rulings:
2024-1, 2024-02 I.R.B. 307
2024-2, 2024-02 I.R.B. 311
2024-3, 2024-06 I.R.B. 646
2024-5, 2024-07 I.R.B. 666
2024-4, 2024-10 I.R.B. 686
2024-6, 2024-10 I.R.B. 688
2024-7, 2024-14 I.R.B. 749
2024-8, 2024-16 I.R.B. 877
2024-9, 2024-19 I.R.B. 964
2024-10, 2024-22 I.R.B. 1240
2024-11, 2024-24 I.R.B. 1459
2024-12, 2024-25 I.R.B. 1677
Treasury Decisions:
9984, 2024-03 I.R.B. 386
9985, 2024-05 I.R.B. 573
9986, 2024-05 I.R.B. 610
9987, 2024-06 I.R.B. 648
9988, 2024-15 I.R.B. 794
9989, 2024-15 I.R.B. 850
9990, 2024-19 I.R.B. 966
9992, 2024-21 I.R.B. 1175
9995, 2024-22 I.R.B. 1241
9996, 2024-22 I.R.B. 1317
9993, 2024-25 I.R.B. 1679
9997, 2024-25 I.R.B. 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.

Bulletin No. 2024–26 iii June 24, 2024
Finding List of Current Actions on
Previously Published Items
1
Bulletin 2024–26
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.

Internal Revenue Service
Washington, DC 20224
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