Internal Revenue Code · 26 U.S.C.
§ 6050D. Returns relating to energy grants and financing
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6050D
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- April 2, 1980 by Pub. L. 96–223
- Length
- 2 subsections · 118 words · about 1 min to read
- Defines
- 1 term
- Regulations
- 1 issued under this section
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.
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.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Regulations under this section
Treasury regulations (26 CFR) issued under § 6050D
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 96–223
Where it sits in the 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
Nearby sections
- § 6050 Repealed
- § 6050A Reporting requirements of certain fishing boat operators
- § 6050B Returns relating to unemployment compensation
- § 6050C Repealed
- § 6050D Returns relating to energy grants and financing
- § 6050E State and local income tax refunds
- § 6050F Returns relating to social security benefits
- § 6050G Returns relating to certain railroad retirement benefits
- § 6050H Returns relating to mortgage interest received in trade or business from individuals
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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.”