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.
Pub. L. 96–223, title II, § 203(b)(1)94 Stat. 259 (Added , , .)
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 96–223, title II, § 203(c)94 Stat. 259
section 23 of this title“The amendments made by this section [amending this section and ] shall apply to taxable years beginning after , but only with respect to financing or grants made after such date.”
, , , provided that: