26 U.S.C. § 6050AA: Returns relating to applicable passenger vehicle loan interest received in trade or business from individuals

who is engaged in a trade or business, and who, in the course of such trade or business, receives from any individual interest aggregating $600 or more for any calendar year on a specified passenger vehicle loan, is in such form as the Secretary may prescribe, and the name and address of the individual from whom the interest described in subsection (a)(2) was received, the amount of such interest received for the calendar year, the amount of outstanding principal on the specified passenger vehicle loan as of the beginning of such calendar year, the date of the origination of such loan, the year, make, model, and vehicle identification number of the applicable passenger vehicle which secures such loan (or such other description of such vehicle as the Secretary may prescribe), and such other information as the Secretary may prescribe. the name, address, and phone number of the information contact of the person required to make such return, and the information described in subparagraphs (B), (C), (D), and (E) of subsection (b)(2) with respect to such individual (and such information as is described in subsection (b)(2)(F) with respect to such individual as the Secretary may provide for purposes of this subsection). Terms used in this section which are also used in paragraph (4) of section 163(h) shall have the same meaning as when used in such paragraph. The term “specified passenger vehicle loan” means the indebtedness described in section 163(h)(4)(B) with respect to any applicable passenger vehicle. The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including regulations or other guidance to prevent the duplicate reporting of information under this section. No return shall be required under this section for any period to which section 163(h)(4) does not apply.