### Question
What is the definition of large local government?


### Answer
The definition of **large local government** is as follows in *26 U.S.C. § 54D*:

> any municipality or county if such municipality or county has a population of 100,000 or more

#### Citation:
  - *26 U.S.C. § 54D*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart I-Qualified Tax Credit Bonds**

