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Internal Revenue Code · 26 U.S.C.

§ 6050M. Returns relating to persons receiving contracts from Federal executive agencies

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

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. § 6050M

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
In force
Added
October 22, 1986 by Pub. L. 99–514
Last amended
December 20, 2006 by Pub. L. 109–435
Amendments
3 dated changes in the source credit
Length
5 subsections · 487 words · about 2 min to read
Defines
1 term
Cross-references
cites 0; cited by 2 Code sections and 2 other regulations
Regulations
2 issued under this section
(a) Requirement of reporting The head of every Federal executive agency which enters into any contract shall make a return (at such time and in such form as the Secretary may by regulations prescribe) setting forth—
(1) the name, address, and TIN of each person with which such agency entered into a contract during the calendar year, and
(2) such other information as the Secretary may require.
(b) Federal executive agency For purposes of this section, the term “Federal executive agency” means—
(1) any Executive agency (as defined in section 105 of title 5, United States Code) other than the Government Accountability Office,
(2) any military department (as defined in section 102 of such title), and
(3) the United States Postal Service and the Postal Regulatory Commission.
(c) Authority to extend reporting to licenses and subcontracts To the extent provided in regulations, this section also shall apply to—
(1) licenses granted by Federal executive agencies, and
(2) subcontracts under contracts to which subsection (a) applies.
(d) Authority to prescribe minimum amounts

This section shall not apply to contracts or licenses in any class which are below a minimum amount or value which may be prescribed by the Secretary by regulations for such class.

(e) Exception for certain classified or confidential contracts
(1) In general

Except as provided in paragraph (2), this section shall not apply in the case of a contract described in paragraph (3).

(2) Reporting requirement Each Federal executive agency which has entered into a contract described in paragraph (3) shall, upon a request of the Secretary which identifies a particular person, acknowledge whether such person has entered into such a contract with such agency and, if so, provide to the Secretary—
(A) the information required under this section with respect to such person, and
(B) such other information with respect to such person which the Secretary and the head of such Federal executive agency agree is appropriate.
(3) Description of contract For purposes of this subsection, a contract between a Federal executive agency and another person is described in this paragraph if—
(A) the fact of the existence of such contract or the subject matter of such contract has been designated and clearly marked or clearly represented, pursuant to the provisions of Federal law or an Executive order, as requiring a specific degree of protection against unauthorized disclosure for reasons of national security, or
(B) the head of such Federal executive agency (or his designee) pursuant to regulations issued by such agency determines, in writing, that filing the required return under this section would interfere with the effective conduct of a confidential law enforcement or foreign counterintelligence activity.

(Added Pub. L. 99–514, title XV, § 1522(a), Oct. 22, 1986, 100 Stat. 2747; amended Pub. L. 100–647, title I, § 1015(f), Nov. 10, 1988, 102 Stat. 3570; Pub. L. 109–135, title IV, § 412(rr)(2), Dec. 21, 2005, 119 Stat. 2640; Pub. L. 109–435, title VI, § 604(f), Dec. 20, 2006, 120 Stat. 3242.)

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 § 6050M

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

Cited by 2 Code sections

Cited in 2 regulations not issued under it

Amendment history

From the source credit and the official notes, newest first.

  1. Amended by Pub. L. 109–435Parts changed in 2006: (b)(3)
  2. Amended by Pub. L. 109–135Parts changed in 2005: (b)(1)
  3. Amended by Pub. L. 100–647Parts changed in 1988: (e)
  4. Added by Pub. L. 99–514

Where it sits in the Code

  1. Subtitle F Procedure and Administration
  2. Chapter 61 INFORMATION AND RETURNS
  3. Subchapter A Returns and Records
  4. Part III INFORMATION RETURNS
  5. Subpart B Information Concerning Transactions With Other Persons

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

Amendments

2006—Subsec. (b)(3). Pub. L. 109–435 substituted “Postal Regulatory Commission” for “Postal Rate Commission”.

2005—Subsec. (b)(1). Pub. L. 109–135 substituted “Government Accountability Office” for “General Accounting Office”.

1988—Subsec. (e). Pub. L. 100–647 added subsec. (e).

Statutory Notes and Related Subsidiaries

Effective Date of 1988 Amendment

Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

Effective Date

Pub. L. 99–514, title XV, § 1522(c), Oct. 22, 1986, 100 Stat. 2747, provided that: “The amendments made by this section [enacting this section] shall apply to contracts (and subcontracts) entered into, and licenses granted, before, on, or after January 1, 1987.”