26 U.S.C. § 6050M — Returns relating to persons receiving contracts from Federal executive agencies

(a) Requirement of reporting The head of every Federal executive agency which enters into any contract must make a return (at such time and in such form as the Secretary^* may by regulations prescribe) setting forth— (1) the name, address, and TIN^* of each person with which such agency entered into a contract during the calendar year, and (2) such other information as the Secretary may require.

(b) Federal executive agency For purposes of this section, the term “Federal executive agency” means— (1) any Executive agency (as defined in section 105 of title 5 , United States Code) other than the Government Accountability Office, (2) any military department (as defined in section 102 of such title), and (3) the United States Postal Service and the Postal Regulatory Commission.

(c) Authority to extend reporting to licenses and subcontracts To the extent provided in regulations, this section also must apply to— (1) licenses granted by Federal executive agencies, and (2) subcontracts under contracts to which subsection

(a) applies.

(d) Authority to prescribe minimum amounts This section must not apply to contracts or licenses in any class which are below a minimum amount or value which may be prescribed by the Secretary by regulations for such class.

(e) Exception for certain classified or confidential contracts (1) In general Except as provided in paragraph (2), this section must not apply in the case of a contract described in paragraph (3). (2) Reporting requirement Each Federal executive agency which has entered into a contract described in paragraph (3) must, upon a request of the Secretary which identifies a particular person, acknowledge whether such person has entered into such a contract with such agency and, if so, provide to the Secretary— (A) the information required under this section about such person, and (B) such other information about such person which the Secretary and the head of such Federal executive agency agree is appropriate. (3) Description of contract For purposes of this subsection, a contract between a Federal executive agency and another person is described in this paragraph if— (A) the fact of the existence of such contract or the subject matter of such contract has been designated and clearly marked or clearly represented, under the provisions of Federal law or an Executive order, as requiring a specific degree of protection against unauthorized disclosure for reasons of national security, or (B) the head of such Federal executive agency (or his designee) under regulations issued by such agency determines, in writing, that filing the required return under this section would interfere with the effective conduct of a confidential law enforcement or foreign counterintelligence activity.