Fabio
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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 6050D | Returns relating to energy grants and financing | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 61 | INFORMATION AND RETURNS | 6050D | 26 U.S.C. § 6050D | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s6050D | data/legal/raw/us/code/title-26/usc26.xml | e094460f0589ecbc5d9dc04f903d333469f91f2353f50682a0b663d9fe589fcf | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 1a3004751a7b89f76ddac7712affeb44ac3b1d172a5333cd6e6ba7075bff14ff | 2026-07-04 | official |
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26 U.S.C. § 6050D - Returns relating to energy grants and financing
Text
(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.
(Added Pub. L. 96–223, title II, § 203(b)(1), Apr. 2, 1980, 94 Stat. 259.)
Notes
Statutory Notes and Related Subsidiaries
Effective DatePub. 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.”