26 U.S. Code § 6050D - Returns relating to energy grants and financing
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(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.
Source(Added Pub. L. 96–223, title II, § 203(b)(1),Apr. 2, 1980, 94 Stat. 259.)