### Question
What is the definition of high migration rural county?


### Answer
The definition of **high migration rural county** is as follows in *26 U.S.C. § 45D*:

> any county which, during the 20-year period ending with the year in which the most recent census was conducted, has a net out-migration of inhabitants from the county of at least 10 percent of the population of the county at the beginning of such period

#### Citation:
  - *26 U.S.C. § 45D*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

