### Question
How is the "rural renewal county" defined?


### Answer
The term **rural renewal county** is defined in *26 U.S.C. § 51* as follows -

> any county which—


(i) is outside a metropolitan statistical area (defined as such by the Office of Management and Budget), and


(ii) during the 5-year periods 1990 through 1994 and 1995 through 1999 had a net population loss

#### Citation:
  - *26 U.S.C. § 51*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart F-Rules for Computing Work Opportunity Credit**

