26 U.S.C. § 6050D
§ 6050D. Returns relating to energy grants and financing
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.