§6050D — Title 26 Internal Revenue Code | U.S. Code

§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

Last updated Apr 6, 2026|Official source

Summary

Anyone who runs a federal, state, or local program mainly designed to provide subsidized financing or grants for energy conservation or energy production projects must file a return with the IRS, to the extent regulations require. The return lists the name, address, and total amount received by each person who got financing or a grant under the program.

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.

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.”