--- kind: "section" citation: "26 U.S.C. § 6050M" title: "26" title_heading: "Internal Revenue Code" number: "6050M" heading: "Returns relating to persons receiving contracts from Federal executive agencies" release: "119-102" date: "2026-07-12" url: "https://uscodex.org/usc/26/6050M" 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" --- # §6050M. Returns relating to persons receiving contracts from Federal executive agencies - (a) **Requirement of reporting—** The head of every Federal executive agency which enters into any [contract](/usc/26/101.md?p=f-3-A) shall make a return (at such time and in such form as the [Secretary](/usc/26/7701.md?p=a-11-B) may by regulations prescribe) setting forth— - (1) the name, address, and [TIN](/usc/26/7701.md?p=a-41) of each [person](/usc/26/7701.md?p=a-1) with which such agency entered into a [contract](/usc/26/101.md?p=f-3-A) during the calendar year, and - (2) such other information as the [Secretary](/usc/26/7701.md?p=a-11-B) 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](/usc/5/105.md), United States Code) other than the Government Accountability Office, - (2) any military department (as defined in [section 102](/usc/26/102.md) of such title), and - (3) the [United States](/usc/26/7701.md?p=a-9) 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](/usc/26/101.md?p=f-3-A) to which [subsection (a)](#a) applies. - (d) **Authority to prescribe minimum amounts—** This section shall not apply to [contracts](/usc/26/101.md?p=f-3-A) or licenses in any class which are below a minimum amount or value which may be prescribed by the [Secretary](/usc/26/7701.md?p=a-11-B) by regulations for such class. - (e) **Exception for certain classified or confidential contracts—** - (1) **In general—** Except as provided in [paragraph (2)](#e-2), this section shall not apply in the case of a [contract](/usc/26/101.md?p=f-3-A) described in [paragraph (3)](#e-3). - (2) **Reporting requirement—** Each Federal executive agency which has entered into a [contract](/usc/26/101.md?p=f-3-A) described in [paragraph (3)](#e-3) shall, upon a request of the [Secretary](/usc/26/7701.md?p=a-11-B) which identifies a particular [person](/usc/26/7701.md?p=a-1), acknowledge whether such [person](/usc/26/7701.md?p=a-1) has entered into such a [contract](/usc/26/101.md?p=f-3-A) with such agency and, if so, provide to the [Secretary](/usc/26/7701.md?p=a-11-B)— - (A) the information required under this section with respect to such [person](/usc/26/7701.md?p=a-1), and - (B) such other information with respect to such [person](/usc/26/7701.md?p=a-1) which the [Secretary](/usc/26/7701.md?p=a-11-B) and the head of such Federal executive agency agree is appropriate. - (3) **Description of contract—** For purposes of this subsection, a [contract](/usc/26/101.md?p=f-3-A) between a Federal executive agency and another [person](/usc/26/7701.md?p=a-1) is described in this paragraph if— - (A) the fact of the existence of such [contract](/usc/26/101.md?p=f-3-A) or the subject matter of such [contract](/usc/26/101.md?p=f-3-A) 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](/usc/26/7701.md?p=a-5) counterintelligence activity. ## Source credit (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.) ## Notes ### 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.”