A "high migration rural county" refers to a county in the United States that has experienced a significant decrease in its population over a 20-year period. Specifically, this term applies to counties where at least ten percent of the initial population has left during this timeframe, as determined by the most recent census data.
This term is primarily used in tax law, particularly in relation to various tax credits and incentives aimed at encouraging business development in rural areas. Understanding whether a county qualifies as a high migration rural county can impact eligibility for certain federal tax credits designed to stimulate economic growth in these regions. Users may find legal forms helpful for applying for these credits or for establishing a business in such counties.
Here are a couple of examples of abatement:
For instance, if a rural county had a population of 10,000 at the start of the 20-year period and lost 1,200 residents over that time, it would qualify as a high migration rural county. (hypothetical example)
According to 26 USCS § 45D, the definition of a high migration rural county is set forth, which is crucial for determining eligibility for specific tax credits aimed at fostering economic development in these areas.
| State | Criteria for High Migration |
|---|---|
| California | Similar definition, but additional local criteria may apply. |
| Texas | Uses the same federal definition with state-specific tax incentives. |
| Florida | Defines high migration counties based on state census data, which may differ from federal standards. |
This is not a complete list. State laws vary, and users should consult local rules for specific guidance.
If you believe your county qualifies as a high migration rural county, consider the following steps:
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A county must have a net out-migration of at least ten percent over a 20-year period based on census data.