26 U.S.C. § 6050D: Returns relating to energy…

§6050D Returns Relating to Energy Grants and Financing

Title 26 › 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

Last updated Sep 22, 2026|Official source

Summary

People who run federal, state, or local programs that mainly give subsidized loans or grants for energy-saving or energy-producing projects must, under rules the Secretary sets, send in a report listing each recipient’s name, address, and the total money that person received. "Person" here means the official or employee in charge of the program, or someone that official names to handle this.

Title 26, §6050D

Internal Revenue Code, Source: USLM XML via OLRC

(a)In general

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)Definition of person

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.

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.”