U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE 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 Sec. 6050D - Returns relating to energy grants and financing From the U.S. Government Publishing Office, www.gpo.gov
§6050D. Returns relating to energy grants and financing
(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.
(Added Pub. L. 96–223, title II, §203(b)(1), Apr. 2, 1980, 94 Stat. 259.)
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."