26 USC § 6050D - Returns relating to energy grants and financing

---
identifier: "/us/usc/t26/s6050D"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6050D - Returns relating to energy grants and financing"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6050D"
section_name: "Returns relating to energy grants and financing"
chapter_number: 61
chapter_name: "INFORMATION AND RETURNS"
subchapter_number: "A"
subchapter_name: "Returns and Records"
part_number: "III"
part_name: "INFORMATION RETURNS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 96–223, title II, § 203(b)(1), Apr. 2, 1980, 94 Stat. 259.)"
---


# § 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.

---

**Source Credit**: (Added Pub. L. 96–223, title II, § 203(b)(1), Apr. 2, 1980, 94 Stat. 259.)

## Statutory Notes and Related Subsidiaries

### Effective Date

> “The amendments made by this section [amending this section and
> 
> ] shall apply to taxable years beginning after
> 
> , but only with respect to financing or grants made after such date.”

, , , provided that: