26Title 26The US tax code, read & explained

26 U.S.C. § 6050D

§ 6050D. Returns relating to energy grants and financing

113 words

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Added in 1980 by the Public Law 96-223. Last changed April 2, 1980 by the Public Law 96-223.

Every change, newest first (1)
  1. April 2, 1980Public Law 96-223 · added this section

The law as written

Current through Public Law 119-102. Amendment notes omitted.

(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.