# 26 U.S.C. § 6050D: Returns relating to energy grants and financing

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6050D>. Cite pinpoints as 26 U.S.C. § 6050D(a)(1).

## § 6050D(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.

## § 6050D(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.

## Regulations

- [Treas. Reg. § 1.6050D-1](/26/reg/1.6050D-1.md): Information returns relating to energy grants and financing. (interprets § 6050D)

## Forms named in the regulations

- [Form 6497](https://www.irs.gov/pub/irs-pdf/f6497.pdf)
- [Form 1099-G](https://www.irs.gov/pub/irs-pdf/f1099g.pdf)

## Final rules

- [65 FR 50405](https://www.federalregister.gov/documents/2000/08/18/00-20851/extension-of-due-date-for-electronically-filed-information-returns-limitation-of-failure-to-pay) (2000): Extension of Due Date for Electronically Filed Information Returns; Limitation of Failure To Pay Penalty for Individuals During Period of Installment Agreement

## Amendments

- 1980-04-02: [Pub. L. 96-223](/26/act/96-223.md), 94 Stat. 259