Title 26 — Internal Revenue CodeRelease 119-73not60
§6050D Returns Relating to Energy Grants and Financing
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter A— Returns and Records › Part III— INFORMATION RETURNS › Subpart B— Information Concerning Transactions With Other Persons › § 6050D
Summary
Heads of federal, state, or local energy programs must report, if the Secretary requires, each recipient’s name, address, and total amount of subsidized financing or grant money they received. Person means the officer in charge of the program or someone that officer appoints.
Full Legal Text
Title 26, §6050D
Internal Revenue Code — Source: USLM XML via OLRC
(a)Every person who administers a Federal, State, or local program a principal purpose of which is to provide subsidized financing or grants for projects to conserve or produce energy shall, to the extent required under regulations prescribed by the Secretary, make a return setting forth the name and address of each taxpayer receiving financing or a grant under such program and the aggregate amount so received by such individual.
(b)For purposes of this section, the term “person” means the officer or employee having control of the program, or the person appropriately designated for purposes of this section.
Legislative History
Notes & Related Subsidiaries
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 96–223, title II, § 203(c), Apr. 2, 1980, 94 Stat. 259, provided that: “The
Amendments
made by this section [amending this section and section 23 of this title] shall apply to taxable years beginning after December 31, 1980, but only with respect to financing or grants made after such date.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 6050D
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60