26 U.S.C. § 6050D - U.S. Code - Unannotated Title 26. Internal Revenue Code § 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.