Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6050D (2024) — Returns relating to energy grants and financing
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.
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.
Source: official text