Defined as an area that is located in one or more of the following:

(a) a qualified census tract (see section 42(d)(5)(C)(i)(I) of the Internal Revenue Code of 1986);

(b) a qualified "non-metropolitan county" (see section 143(k)(2)(B) of the Internal Revenue Code of 1986) with a median household income of less than 80 percent of the State median household income or with an unemployment rate of not less than 140 percent of the statewide average, based on U.S. Department of Labor recent data; or

(c) lands within the boundaries of federally recognized Indian reservations.