26 U.S.C. § 6050D — Returns relating to energy grants and financing

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.

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.