---
kind: "section"
citation: "26 U.S.C. § 6050D"
title: "26"
title_heading: "Internal Revenue Code"
number: "6050D"
heading: "Returns relating to energy grants and financing"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6050D"
units:
  - "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"
---

# §6050D. Returns relating to energy grants and financing

- (a) **In general—** Every [person](/usc/26/7701.md?p=a-1) who administers a Federal, [State](/usc/26/7701.md?p=a-10), 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](/usc/26/7701.md?p=a-11-B), make a return setting forth the name and address of each [taxpayer](/usc/26/7701.md?p=a-14) 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](/usc/26/7701.md?p=a-1)” means the officer or [employee](/usc/26/7701.md?p=a-20) having [control](/usc/26/7701.md?p=a-51-G) of the program, or the [person](/usc/26/7701.md?p=a-1) 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.)

## Notes

### 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.”