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26 U.S.C. § 6050M

Returns relating to persons receiving contracts from Federal executive agencies

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 6050M, Returns relating to persons receiving contracts from Federal executive agencies, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463983
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Full text

The head of every Federal executive agency which enters into any contract shall make a return (at such time and in such form as the Secretary may by regulations prescribe) setting forth— For purposes of this section, the term “Federal executive agency” means— To the extent provided in regulations, this section also shall apply to— This section shall 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. Except as provided in paragraph (2), this section shall not apply in the case of a contract described in paragraph (3). Each Federal executive agency which has entered into a contract described in paragraph (3) shall, 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— For purposes of this subsection, a contract between a Federal executive agency and another person is described in this paragraph if—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 99-514(H.R. 3838)1986-10-22
    Tax Reform Act of 1986
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 100-647(H.R. 4333)1988-11-10
    Technical and Miscellaneous Revenue Act of 1988
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 109-135(H.R. 4440)2005-12-21
    Gulf Opportunity Zone Act of 2005
    House: 415–4Senate: no recorded tally
  • Amended byPub. L. 109-435(H.R. 6407)2006-12-20
    Postal Accountability and Enhancement Act
    House: no recorded tallySenate: no recorded tally