[Federal Register Volume 61, Number 208 (Friday, October 25, 1996)]
[Notices]
[Pages 55536-55540]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-27501]
[[Page 55535]]
_______________________________________________________________________
Part IV
Department of Housing and Urban Development
_______________________________________________________________________
Office of the Secretary
_______________________________________________________________________
Statutorily Mandated Designation of Difficult Development Areas for
Section 42 of the Internal Revenue Code of 1986; Notice
Federal Register / Vol. 61, No. 208 / Friday, October 25, 1996 /
Notices
[[Page 55536]]
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Office of the Secretary
[Docket No. FR-4146-N-01]
Statutorily Mandated Designation of Difficult Development Areas
for Section 42 of the Internal Revenue Code of 1986
AGENCY: Office of the Secretary, HUD.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: This document provides revised designations of ``Difficult
Development Areas'' for purposes of the Low-Income Housing Tax Credit
(``LIHTC'') under section 42 of the Internal Revenue Code of 1986, and
provides the methodology used by the United States Department of
Housing and Urban Development (``HUD''). The new Difficult Development
Areas are based on FY 1996 Fair Market Rents (``FMRs''), FY 1996 income
limits and 1990 census population counts as explained below. The
corrected designations of ``Qualified Census Tracts'' under section 42
of the Internal Revenue Code published May 1, 1995 (60 FR 21246) remain
in effect.
FOR FURTHER INFORMATION CONTACT: With questions on how areas are
designated and on geographic definitions, Kurt G. Usowski, Economist,
Division of Economic Development and Public Finance, Office of Policy
Development and Research, Department of Housing and Urban Development,
451 Seventh Street, S.W., Washington, D.C. 20410, telephone (202) 708-
0426, e-mail Kurt__G.__ U[email protected]. With specific legal questions
pertaining to section 42 and this notice, Harold J. Gross, Senior Tax
Attorney, Office of the General Counsel, Department of Housing and
Urban Development, 451 Seventh Street, S.W., Washington, D.C. 20410,
telephone (202) 708-3260. Hearing- or speech-impaired persons may use
the Telecommunications Devices for the Deaf (TDD) by contacting the
Federal Information Relay Service at 1-800-877-8339. (Other than the
``800'' TDD number, telephone numbers are not toll free.) Additional
copies of this notice are available through HUDUSER at (800) 245-2691
for a small fee to cover duplication and mailing costs.
COPIES AVAILABLE ELECTRONICALLY: This notice is available
electronically on the Internet (World Wide Web) at: gopher://
www.huduser.org:73/11/2/d in both downloadable and screen-readable
formats.
SUPPLEMENTARY INFORMATION:
Background
The U.S. Treasury Department and the Internal Revenue Service
thereof are authorized to interpret and enforce the provisions of the
Internal Revenue Code of 1986 (the ``Code''), including the Low-Income
Housing Tax Credit (``LIHTC'') found at section 42 of the Code, as
enacted by the Tax Reform Act of 1986 [Pub. L. 99-514], as amended by
the Technical and Miscellaneous Revenue Act of 1988 [Pub. L. 100-647],
as amended by the Omnibus Budget Reconciliation Act of 1989 [Pub. L.
101-239], as amended by the Omnibus Budget Reconciliation Act of 1990
[Pub. L. 101-508], as amended by the Tax Extension Act of 1991 [Pub. L.
102-227], and as amended and made permanent by the Omnibus Budget
Reconciliation Act of 1993 [Pub. L. 103-66]. The Secretary of HUD is
required to designate Difficult Development Areas by section
42(d)(5)(C) of the Code.
In order to assist in understanding HUD's mandated designation of
Difficult Development Areas for use in administering section 42 of the
Code, a summary of section 42 is provided. The following summary does
not purport to bind the Treasury or the IRS in any way, nor does it
purport to bind HUD as HUD has no authority to interpret or administer
the Code, except in those instances where it has a specific delegation.
Summary of Low Income Housing Tax Credit
The LIHTC is a tax incentive intended to increase the availability
of low income housing. Section 42 provides an income tax credit to
owners of newly constructed or substantially rehabilitated low-income
rental housing projects. The dollar amount of the LIHTC available for
allocation by each state (the ``credit ceiling'') is limited by
population. Each state is allocated credit based on $1.25 per resident.
Also, states may carry forward unused or returned credit for one year;
if not used by then, credit goes into a national pool to be allocated
to states as additional credit. State and local housing agencies
allocate the state's credit ceiling among low-income housing buildings
whose owners have applied for the credit.
The credit allocated to a building is based on the cost of units
placed in service as low-income units under certain minimum occupancy
and maximum rent criteria. In general, a building must meet one of two
thresholds to be eligible for the LIHTC: either 20 percent of units
must be rent-restricted and occupied by tenants with incomes no higher
than 50 percent of the Area Median Gross Income (``AMGI''), or 40
percent of units must be rent restricted and occupied by tenants with
incomes no higher than 60 percent of AMGI. The term ``rent-restricted''
means that gross rent, including an allowance for utilities, cannot
exceed 30 percent of the tenant's imputed income limitation (i.e., 50
percent or 60 percent of AMGI). The rent and occupancy thresholds
remain in effect for at least 15 years, and building owners are
required to enter into agreements to maintain the low income character
of the building for at least an additional 15 years.
The LIHTC reduces income tax liability dollar for dollar. It is
taken annually for a term of ten years and is intended to yield a
present value of either (1) 70 percent of the ``qualified basis'' for
new construction or substantial rehabilitation expenditures that are
not federally subsidized (i.e., financed with tax-exempt bonds or
below-market federal loans), or (2) 30 percent of the qualified basis
for the acquisition of existing projects or projects that are federally
subsidized. The actual credit rates are adjusted monthly for projects
placed in service after 1987 under procedures specified in section 42.
Individuals can use the credit up to a deduction equivalent of $25,000.
This equals $9,900 at the 39.6 percent maximum marginal tax rate.
Individuals cannot use the credit against the alternative minimum tax.
Corporations, other than S or professional service corporations, can
use the credit against ordinary income tax. They cannot use the credit
against the alternative minimum tax. These corporations can also deduct
the losses from the project.
The qualified basis represents the product of the ``applicable
fraction'' of the building and the ``eligible basis'' of the building.
The applicable fraction is based on the number of low income units in
the building as a percentage of the total number of units, or based on
the floor space of low income units as a percentage of the total floor
space in the building. The eligible basis is the adjusted basis
attributable to acquisition, rehabilitation, or new construction costs
(depending on the type of LIHTC involved). These costs include amounts
chargeable to capital account incurred prior to the end of the first
taxable year in which the qualified low income building is placed in
service or, at the election of the taxpayer, the end of the succeeding
taxable year. In the case of buildings located in designated Qualified
Census Tracts or designated Difficult Development Areas,
[[Page 55537]]
eligible basis can be increased up to 130 percent of what it would
otherwise be. This means that the available credit also can be
increased by up to 30 percent. For example, if the 70 percent credit is
available, it effectively could be increased up to 91 percent.
Under section 42(d)(5)(C) of the Code, a Qualified Census Tract is
any census tract (or equivalent geographic area defined by the Bureau
of the Census) in which at least 50 percent of households have an
income less than 60 percent of the AMGI. There is a limit on the amount
of Qualified Census Tracts in any Metropolitan Statistical Area
(``MSA'') or Primary Metropolitan Statistical Area (``PMSA'') that may
be designated to receive an increase in eligible basis: all of the
designated census tracts within a given MSA/PMSA may not together
contain more than 20 percent of the total population of the MSA/PMSA.
For purposes of HUD designations of Qualified Census Tracts, all non-
metropolitan areas in a state are treated as if they constituted a
single metropolitan area. This Notice does not redesignate Qualified
Census Tracts. The corrected designation of Qualified Census Tracts
published May 1, 1995, at 60 FR 21246 remains in effect. Qualified
Census Tracts will not be redesignated until data from the 2000 census
become available.
Section 42 defines a Difficult Development Area as any area
designated by the Secretary of HUD as an area that has high
construction, land, and utility costs relative to the AMGI. Again,
limits apply. All designated Difficult Development Areas in MSAs/PMSAs
may not contain more than 20 percent of the aggregate population of all
MSAs/PMSAs, and all designated areas not in metropolitan areas may not
contain more than 20 percent of the aggregate population of all non-
metropolitan counties.
Explanation of HUD Designation Methodology
A. Difficult Development Areas
In developing the list of Difficult Development Areas, HUD compared
incomes with housing costs. HUD used 1990 Census data and the MSA/PMSA
definitions as published by the Office of Management and Budget
(``OMB'') in OMB Bulletin No. 95-04 on June 30, 1995, with the
exceptions described in section D., below. The basis for these
comparisons was the fiscal year (``FY'') 1996 HUD income limits for
Very Low Income households (``VLILs'') and Fair Market Rents (``FMRs'')
used for the section 8 Housing Assistance Payments Program. The
procedure used in making these calculations follows:
1. For each MSA/PMSA and each non-metropolitan county, a ratio was
calculated. This calculation used the FY 1996 two-bedroom FMR and the
FY 1996 four-person VLIL. The numerator of the ratio was the area's FY
1996 FMR. The denominator of the ratio was the monthly LIHTC income-
based rent limit calculated as \1/12\ of 30 percent of 120 percent of
the area's VLIL (where 120 percent of the VLIL was rounded to the
nearest $50 and not allowed to exceed 80 percent of the AMGI in areas
where the VLIL is adjusted upward from its 50 percent of AMGI base).
2. The ratios of the FMR to the LIHTC income-based rent limit were
arrayed in descending order, separately, for MSAs/PMSAs and for non-
metropolitan counties.
3. The Difficult Development Areas are those with the highest
ratios cumulative to 20 percent of the 1990 population of all
metropolitan areas and of all non-metropolitan counties.
B. Changes in Designated Areas Due to New FMR Calculation Method
Beginning in FY 1996, HUD implemented a new minimum FMR policy in
response to numerous public concerns that FMRs in rural areas were too
low to operate the Section 8 Housing Assistance Payments Program
effectively. As a result, FMRs are now established at the higher of the
local FMR or the Statewide average of nonmetropolitan counties, subject
to a ceiling rent cap. The State minimum also affects a small number of
metropolitan areas whose rents would otherwise fall below the State
minimum. The use of State minimum FMRs resulted in a substantial change
in the designations of nonmetropolitan DDAs.
HUD believes that FMRs provide the most accurate basis for
comparing housing costs in local areas across the country. That is why
FMRs are used as a measure of construction, land, and utility costs in
the designation of Difficult Development Areas. HUD further believes
that the move to State minimum FMRs improves their usefulness for this
purpose. Without the State minimum policy, extremely low FMRs which
fail to reflect development (i.e., construction and land) costs are
most likely to be obtained in areas with temporary imbalances in the
housing market caused by, for example, declining population. In such
markets, rents may be too low to cover the ``fixed costs'' of rental
housing (i.e., the debt service and return on owners' equity which are,
in effect, the amortized development costs). Thus the State minimum FMR
better reflects actual development costs in the area.
While it is not sensible to encourage the development of additional
housing stock in an area with declining population by assigning it a
State minimum FMR and increasing the likelihood of its designation as a
DDA, the LIHTC is also a program for subsidizing the rehabilitation of
low-income housing. Rehabilitation may be especially needed in
depressed housing markets where extremely low rents have encouraged the
deferral of maintenance and deterioration of the housing stock.
C. Application of Population Caps to Difficult Development Area
Determinations
In identifying Difficult Development Areas, HUD applied various
caps, or limitations, as noted above. The cumulative population of
metropolitan Difficult Development Areas cannot exceed 20 percent of
the cumulative population of all metropolitan areas and the cumulative
population of nonmetropolitan Difficult Development Areas cannot exceed
20 percent of the cumulative population of all nonmetropolitan
counties.
In applying these caps, HUD established procedures to deal with how
to treat small overruns of the caps. The remainder of this section
explains the procedure. In general, HUD stops selecting areas when it
is impossible to choose another area without exceeding the applicable
cap. The only exceptions to this policy are when the next eligible
excluded area contains either a large absolute population or a large
percentage of the total population, or the next excluded area's ranking
ratio as described above was identical (to three decimal places) to the
last area selected, and its inclusion resulted in only a minor overrun
of the cap. Thus for both the designated metropolitan and
nonmetropolitan Difficult Development Areas there are minimal overruns
of the caps. HUD believes the designation of these additional areas is
consistent with the intent of the legislation. Some latitude is
justifiable because it is impossible to determine whether the 20
percent cap has been exceeded, as long as the apparent excess is small,
due to measurement error. Despite the care and effort involved in a
decennial census, it is recognized by the Census Bureau, and all users
of the data, that the population counts for a given area and for the
entire country are not precise. The extent of the measurement error is
unknown. Thus, there can be errors in both the numerator and
denominator of the ratio of populations used in applying a 20
[[Page 55538]]
percent cap. In circumstances where a strict application of a 20
percent cap results in an anomalous situation, recognition of the
unavoidable imprecision in the census data justifies accepting small
variances above the 20 percent limit.
D. Exceptions to OMB Definitions of MSAs/PMSAs and Other Geographic
Matters
As stated in OMB Bulletin 95-04 defining metropolitan areas: OMB
establishes and maintains the definitions of the [Metropolitan Areas]
MAs solely for statistical purposes * * * OMB does not take into
account or attempt to anticipate any nonstatistical uses that may be
made of the definitions * * *. We recognize that some legislation
specifies the use of metropolitan areas for programmatic purposes,
including allocating Federal funds.
HUD makes exceptions to OMB definitions in calculating FMRs by
deleting counties from metropolitan areas whose OMB definitions are
determined by HUD to be larger than their housing market areas. In
addition, HUD is required by statute to calculate a separate FMR and
VLIL for Westchester County, New York, which OMB includes as part of
the New York, NY PMSA. The following counties are assigned their own
FMRs and VLILs and evaluated as if they were separate metropolitan
areas for purposes of designating Difficult Development Areas.
Metropolitan Area and Counties Deleted
Atlanta, GA: Carrol, Pickens, and Walton Counties.
Chicago, IL: DeKalb, Grundy, and Kendall Counties.
Cincinnati-Hamilton, OH-KY-IN: Brown County, Ohio; Gallatin, Grant, and
Pendleton Counties, Kentucky; and Ohio County, Indiana.
Dallas, TX: Henderson County.
Flagstaff, AZ-UT: Kane County, Utah.
Lafayette, LA: St. Landry and Acadia Parishes.
New York, NY: Westchester County.
New Orleans, LA: St. James Parish.
Washington, DC-MD-VA-WV: Clarke, Culpeper, King George, and Warren
Counties, Virginia; and Berkely and Jefferson Counties, West Virginia.
Affected MSAs/PMSAs are assigned the indicator ``(part)'' in the
list of Metropolitan Difficult Development Areas.
Finally, in the New England states (Connecticut, Maine,
Massachusetts, New Hampshire, Rhode Island, and Vermont) OMB defines
MSAs/PMSAs according to county subdivisions or Minor Civil Divisions
(``MCDs'') rather than county boundaries. Thus, when a New England
county is designated as a Nonmetropolitan Difficult Development Area,
only that part of the county (the group of MCDs) not included in any
MSA/PMSA is the Nonmetropolitan Difficult Development Area. Geographic
definitions of the nonmetropolitan parts of New England counties can be
found in HUD's Rule establishing FY 1996 FMRs at 61 FR 6690 or 24 CFR
Part 888. Affected counties are assigned the indicator ``(part)'' in
the list of Nonmetropolitan Difficult Development Areas.
Future Designations
Difficult Development Areas are designated annually as updated
income and FMR data become available. Qualified Census Tracts will not
be redesignated until data from the 2000 census become available.
Effective Date
The list of Difficult Development Areas is effective for
allocations of credit made after December 31, 1996. In the case of a
building described in Internal Revenue Code section 42(h)(4)(B), the
list is effective if the bonds are issued and the building is placed in
service after December 31, 1996. The corrected designations of
Qualified Census Tracts published May 1, 1995, at 60 FR 21246 remain in
effect.
Findings and Certifications
Environmental Impact
In accordance with 40 CFR 1508.4 of the CEQ regulations and 24 CFR
50.20 of the HUD regulations, the policies and actions in this document
are determined not to have the potential of having a significant impact
on the quality of the human environment and therefore further
environmental review under the National Environmental Policy Act is not
necessary.
Regulatory Flexibility Act
In accordance with 5 U.S.C. 605(b) (the Regulatory Flexibility
Act), the undersigned hereby certifies that this notice does not have a
significant economic impact on a substantial number of small entities.
The notice involves the designation of ``Difficult Development Areas''
for use by political subdivisions of the States in allocating the
LIHTC, as required by section 42 of the Internal Revenue Code, as
amended. This notice places no new requirements on the States, their
political subdivisions, or the applicants for the credit. This notice
also details the technical methodology used in making such
designations.
Executive Order 12612, Federalism
The General Counsel, as the Designated Official under section 6(a)
of Executive Order 12612, Federalism, has determined that the policies
contained in this notice will not have any substantial direct effects
on States or their political subdivisions, or the relationship between
the Federal government and the States, or on the distribution of power
and responsibilities among the various levels of government. As a
result, the notice is not subject to review under the order. The notice
merely designates ``Difficult Development Areas'' for the use by
political subdivisions of the States in allocating the LIHTC, as
required under section 42 of the Internal Revenue Code, as amended. The
notice also details the technical methodology used in making such
designations.
Executive Order 12606, the Family
The General Counsel, as the Designated Official under Executive
Order 12606, The Family, has determined that this notice does not have
potential for significant impact on family formation, maintenance, and
general well-being, and, thus, is not subject to review under the
Order. The notice involves the designation of ``Difficult Development
Areas'' for use by political subdivisions of the States in allocating
the LIHTC, as required by section 42 of the Internal Revenue Code, as
amended. The notice also details the technical methodology used in
making such designations.
Dated: October 18, 1996.
Henry G. Cisneros,
Secretary.
1997 Internal Revenue Code Section 42(d)(5)(C) Metropolitan Difficult Development Areas
----------------------------------------------------------------------------------------------------------------
State Metropolitan area Metropolitan area Metropolitan area Metropolitan area
----------------------------------------------------------------------------------------------------------------
AZ................. Tucson, AZ............ Yuma, AZ.............
CA................. Chico-Paradise, CA.... Fresno, CA........... Los Angeles-Long Merced, CA.
Beach, CA.
[[Page 55539]]
Salinas, CA........... San Francisco, CA.... San Luis Obispo- Santa Barbara-Santa
Atascadero-Paso Maria-Lompoc, CA.
Robles, CA.
Santa Cruz- Santa Rosa, CA....... Ventura, CA. .....................
Watsonville, CA.
CT................. New Haven-Meriden, CT. Stamford-Norwalk, CT. .....................
FL................. Daytona Beach, FL..... Fort Lauderdale, FL.. Miami, FL............ Orlando, FL.
Punta Gorda, FL....... Sarasota-Bradenton, .....................
FL.
HI................. Honolulu, HI..........
MA................. Barnstable-Yarmouth,
MA.
ME................. Portland, ME..........
NH................. Portsmouth-Rochester,
NH-ME.
NJ Atlantic-Cape May, NJ. Jersey City, NJ...... Monmouth-Ocean, NJ... Vineland-Millville-
Bridgeton, NJ.
NY................. Nassau-Suffolk, NY.... New York, NY (part).. Newburgh, NY-PA. .....................
OR................. Eugene-Springfield, OR Medford-Ashland, OR. .....................
PA................. State College, PA. .....................
PR................. Aguadilla, PR......... Arecibo, PR.......... Caguas, PR........... Mayaguez, PR.
Ponce, PR............. San Juan-Bayamon, PR. .....................
TX................. Brownsville-Harlingen- Corpus Christi, TX... El Paso, TX.......... Killeen-Temple, TX.
San Benito, TX.
Laredo, TX. .....................
WA................. Bellingham, WA........ Richland-Kennewick- Yakima, WA...........
Pasco, WA.
----------------------------------------------------------------------------------------------------------------
1997 Internal Revenue Code Section 42(d)(5)(C) Non-metropolitan Difficult Development Areas
----------------------------------------------------------------------------------------------------------------
Non-metropolitan Non-metropolitan Non-metropolitan Non-metropolitan
State county or county county or county county or county county or county
equivalent equivalent equivalent equivalent
----------------------------------------------------------------------------------------------------------------
PACIFIC ISLANDS.......
AK................. BETHEL CENSUS AREA.... DILLINGHAM CENSUS FAIRBANKS NORTH STAR HAINES BOROUGH.
AREA. BOROUGH.
JUNEAU BOROUGH........ KETCHIKAN GATEWAY KODIAK ISLAND BOROUGH LAKE AND PENINSULA
BOROUGH. BOROUGH.
NOME CENSUS AREA...... NORTH SLOPE BOROUGH.. NORTHWEST ARCTIC
BOROUGH.
AL................. MACON COUNTY.
AR................. BAXTER COUNTY......... DREW COUNTY.......... MISSISSIPPI COUNTY...
AZ................. APACHE COUNTY......... COCHISE COUNTY....... GILA COUNTY.......... GRAHAM COUNTY.
CA................. ALPINE COUNTY......... AMADOR COUNTY........ CALAVERAS COUNTY..... COLUSA COUNTY.
DEL NORTE COUNTY...... GLENN COUNTY......... HUMBOLDT COUNTY...... IMPERIAL COUNTY.
INYO COUNTY........... KINGS COUNTY......... LAKE COUNTY.......... MARIPOSA COUNTY.
MENDOCINO COUNTY...... MODOC COUNTY......... MONO COUNTY.......... NEVADA COUNTY.
PLUMAS COUNTY......... SAN BENITO COUNTY.... SIERRA COUNTY........ SISKIYOU COUNTY.
TEHAMA COUNTY......... TRINITY COUNTY....... TUOLUMNE COUNTY.
CO................. GARFIELD COUNTY....... LA PLATA COUNTY...... PITKIN COUNTY........ SAN MIGUEL COUNTY.
CT................. LITCHFIELD COUNTY MIDDLESEX COUNTY NEW LONDON COUNTY
(part). (part). (part).
FL................. BAKER COUNTY.......... CALHOUN COUNTY....... CITRUS COUNTY........ COLUMBIA COUNTY.
DESOTO COUNTY......... DIXIE COUNTY......... FRANKLIN COUNTY...... GILCHRIST COUNTY.
GLADES COUNTY......... GULF COUNTY.......... HAMILTON COUNTY...... HARDEE COUNTY.
HENDRY COUNTY......... HIGHLANDS COUNTY..... HOLMES COUNTY........ INDIAN RIVER COUNTY.
JACKSON COUNTY........ JEFFERSON COUNTY..... LAFAYETTE COUNTY..... LEVY COUNTY.
LIBERTY COUNTY........ MADISON COUNTY....... MONROE COUNTY........ OKEECHOBEE COUNTY.
PUTNAM COUNTY......... SUMTER COUNTY........ SUWANNEE COUNTY...... TAYLOR COUNTY.
UNION COUNTY.......... WAKULLA COUNTY....... WALTON COUNTY........ WASHINGTON COUNTY.
GA................. BUTTS COUNTY.......... DAWSON COUNTY.
HI................. HAWAII COUNTY......... KAUAI COUNTY......... MAUI COUNTY.
KS................. RILEY COUNTY.
KY................. HARLAN COUNTY......... KNOX COUNTY.......... LAUREL COUNTY........ PERRY COUNTY.
PIKE COUNTY........... PULASKI COUNTY.
LA................. ALLEN PARISH.......... AVOYELLES PARISH..... CALDWELL PARISH...... CATAHOULA PARISH.
CLAIBORNE PARISH...... CONCORDIA PARISH..... DE SOTO PARISH....... EAST CARROLL PARISH.
EVANGELINE PARISH..... FRANKLIN PARISH...... GRANT PARISH......... JEFFERSON DAVIS
PARISH.
MADISON PARISH........ MOREHOUSE PARISH..... NATCHITOCHES PARISH.. RED RIVER PARISH.
RICHLAND PARISH....... SABINE PARISH........ ST. HELENA PARISH.... ST. MARY PARISH.
TANGIPAHOA PARISH..... TENSAS PARISH........ VERNON PARISH........ WASHINGTON PARISH.
WEST CARROLL PARISH... WEST FELICIANA
PARISH.
MA................. BARNSTABLE COUNTY DUKES COUNTY......... FRANKLIN COUNTY HAMPDEN COUNTY
(part). (part). (part).
HAMPSHIRE COUNTY NANTUCKET COUNTY..... WORCESTER COUNTY
(part). (part).
ME................. ANDROSCOGGIN COUNTY AROOSTOOK COUNTY..... CUMBERLAND COUNTY FRANKLIN COUNTY.
(part). (part).
[[Page 55540]]
HANCOCK COUNTY........ KNOX COUNTY.......... LINCOLN COUNTY....... OXFORD COUNTY.
PENOBSCOT COUNTY PISCATAQUIS COUNTY... SAGADAHOC COUNTY..... SOMERSET COUNTY.
(part).
WALDO COUNTY (part).. WASHINGTON COUNTY.... YORK COUNTY (part).
MS................. ADAMS COUNTY.......... AMITE COUNTY......... ATTALA COUNTY........ BENTON COUNTY.
BOLIVAR COUNTY........ CARROLL COUNTY....... CHOCTAW COUNTY....... CLAIBORNE COUNTY.
COAHOMA COUNTY........ COPIAH COUNTY........ COVINGTON COUNTY..... FRANKLIN COUNTY.
GEORGE COUNTY......... GREENE COUNTY........ HOLMES COUNTY........ HUMPHREYS COUNTY.
ISSAQUENA COUNTY...... JASPER COUNTY........ JEFFERSON COUNTY..... JEFFERSON DAVIS
COUNTY.
KEMPER COUNTY......... LAFAYETTE COUNTY..... LAWRENCE COUNTY...... LEAKE COUNTY.
LEFLORE COUNTY........ LINCOLN COUNTY....... MARION COUNTY........ MARSHALL COUNTY.
MONTGOMERY COUNTY..... NOXUBEE COUNTY....... PANOLA COUNTY........ PERRY COUNTY.
PIKE COUNTY........... QUITMAN COUNTY....... SCOTT COUNTY......... SHARKEY COUNTY.
SUNFLOWER COUNTY...... TALLAHATCHIE COUNTY.. TUNICA COUNTY........ WALTHALL COUNTY.
WASHINGTON COUNTY..... WAYNE COUNTY......... WILKINSON COUNTY..... YAZOO COUNTY.
NC................. DARE COUNTY........... WATAUGA COUNTY.
NH................. BELKNAP COUNTY........ CARROLL COUNTY....... CHESHIRE COUNTY...... GRAFTON COUNTY.
HILLSBOROUGH COUNTY MERRIMACK COUNTY ROCKINGHAM COUNTY STRAFFORD COUNTY
(part). (part). (part). (part).
NM................. LINCOLN COUNTY........ MCKINLEY COUNTY...... QUAY COUNTY.......... SAN MIGUEL COUNTY.
TAOS COUNTY.
NY................. CLINTON COUNTY........ COLUMBIA COUNTY...... ESSEX COUNTY......... GREENE COUNTY.
JEFFERSON COUNTY...... SULLIVAN COUNTY...... TOMPKINS COUNTY...... ULSTER COUNTY.
OR................. BAKER COUNTY.......... CLATSOP COUNTY....... COOS COUNTY.......... CROOK COUNTY.
CURRY COUNTY.......... DESCHUTES COUNTY..... DOUGLAS COUNTY....... GRANT COUNTY.
HARNEY COUNTY......... HOOD RIVER COUNTY.... JEFFERSON COUNTY..... JOSEPHINE COUNTY.
KLAMATH COUNTY........ LAKE COUNTY.......... LINCOLN COUNTY....... MALHEUR COUNTY.
MORROW COUNTY......... SHERMAN COUNTY....... TILLAMOOK COUNTY..... UMATILLA COUNTY.
UNION COUNTY.......... WALLOWA COUNTY....... WASCO COUNTY......... WHEELER COUNTY.
PA................. MONROE COUNTY......... NORTHUMBERLAND COUNTY UNION COUNTY......... WAYNE COUNTY.
PR................. All.
RI................. NEWPORT COUNTY (part). WASHINGTON COUNTY
(part).
SD................. BUTTE COUNTY.......... LAWRENCE COUNTY...... MEADE COUNTY.
TX................. ARANSAS COUNTY........ CAMP COUNTY.......... HUDSPETH COUNTY...... KIMBLE COUNTY.
LLANO COUNTY.......... ROBERTSON COUNTY..... TYLER COUNTY......... VAL VERDE COUNTY.
WALKER COUNTY.
UT................. DAGGETT COUNTY........ WASHINGTON COUNTY.
VA................. CAROLINE COUNTY....... WESTMORELAND COUNTY.
VI................. St. Croix............. St. Johns/St. Thomas.
VT................. ADDISON COUNTY........ BENNINGTON COUNTY.... LAMOILLE COUNTY...... ORANGE COUNTY.
RUTLAND COUNTY........ WASHINGTON COUNTY.... WINDHAM COUNTY....... WINDSOR COUNTY.
WA................. ADAMS COUNTY.......... ASOTIN COUNTY........ CHELAN COUNTY........ CLALLAM COUNTY.
COLUMBIA COUNTY....... FERRY COUNTY......... GARFIELD COUNTY...... GRANT COUNTY.
GRAYS HARBOR COUNTY... JEFFERSON COUNTY..... KITTITAS COUNTY...... KLICKITAT COUNTY.
LEWIS COUNTY.......... LINCOLN COUNTY....... MASON COUNTY......... OKANOGAN COUNTY.
PACIFIC COUNTY........ PEND OREILLE COUNTY.. SAN JUAN COUNTY...... SKAGIT COUNTY.
SKAMANIA COUNTY....... STEVENS COUNTY....... WAHKIAKUM COUNTY.
----------------------------------------------------------------------------------------------------------------
[FR Doc. 96-27501 Filed 10-24-96; 8:45 am]
BILLING CODE 4210-32-P