Section 184 eligible areas by state
Entire State Approval
Alaska, Arizona, California, Colorado, Florida, Idaho, Indiana, Kansas, Maine, Massachusetts, Michigan, Minnesota, Montana, Nevada, New Mexico, North Carolina, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Utah, Washington, Wisconsin
Partial State Approval
Alabama – Baldwin, Elmore, Escambia, Mobile, Monroe, Montgomery, Washington
Connecticut – Fairfield, Litchfield, New London
Illinois – Cook, Dupage, Kane, Lake
Iowa – Black Hawk, Linn, Marshall, Monona, Polk, Pottawattamie, Poweshiek, Tama, Woodbury
Louisiana – Allen, Avoyelles, Concordia, Evangeline, Grant, Iberia, Iberville, Jefferson Davis, La Salle, Rapides, Saint Mary, Washington
Missouri – Barry, Jasper, Lawrence, McDonald, Newton
Mississippi – Attala, Jackson, Jasper, Jones, Kemper, Leake, Neshoba, Newton, Scott, Winston
Nebraska – Boyd, Burt, Cuming, Dixon, Douglas, Hall, Holt, Knox, Lancaster, Madison, Platte, Richardson, Sarpy, Sheridan, Stanton, Thurston, Wayne
New York – Entire state but the counties of Bronx, Kings, New York, Queens, Richmond
Rhode Island – Washington County
Texas – El Paso, Hudspeth
Wyoming – Fremont, Hot Springs
3902 East 51st Street South,
Tulsa, OK 74135
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