A Targeted County is an area of chronic economic distress as designated by the IRS.
The first time homebuyer requirement does not apply in Targeted Areas.

List of Targeted Counties:  Bradley, Calhoun, Chicot, Clark, Cleburne, Columbia, Conway, Crawford, Crittenden, Cross, Dallas, Desha, Drew, Jefferson, Lafayette, Lee, Lincoln, Madison, Mississippi, Monroe, Nevada, Ouachita, Perry, Phillips, Prairie, St. Francis, Scott, Searcy, White, Woodruff, Yell