local government

(2)The term “local government” means— (A)any county, city, town, township, parish, village, or other general purpose political subdivision of a State, and (B)any combination of political subdivisions described in subparagraph (A) recognized by the Secretary of Housing and Urban Development.

Source

26 USC § 1400E(f)(2)


Scoping language

For purposes of this subchapter
Is this correct? or