Internal Revenue Code:Sec. 6050D. Returns relating to energy grants and financing
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE 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
Statute
Sec. 6050D. Returns relating to energy grants and financing
(a) In general
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.
(b) Definition of person
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.
Sources
(Added Pub. L. 96-223, title II, Sec. 203(b)(1), Apr. 2, 1980, 94
Stat. 259.)
Miscellaneous
EFFECTIVE DATE
Section 203(c) of Pub. L. 96-223 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.''
