qualified nonmetropolitan county
(B)The term “qualified nonmetropolitan county” means any county— (i)that was not located in a metropolitan statistical area (as defined insection 143(k)(2)(B) of title 26) at the time of the most recent census taken for purposes of selecting qualified census tracts under section 42(d)(5)(C)(ii) 3of title 26; and (ii)in which— (I)the median household income is less than 80 percent of the nonmetropolitan State median household income, based on the most recent data available from the Bureau of the Census of the Department of Commerce; (II)the unemployment rate is not less than 140 percent of the average unemployment rate for the United States or for the State in which such county is located, whichever is less, based on the most recent data available from the Secretary of Labor; or (III)there is located a difficult development area, as designated by the Secretary of Housing and Urban Development in accordance with of title 26, within Alaska, Hawaii, or any territory or possession of the United States outside the 48 contiguous States.