I 

112TH CONGRESS 

1ST SESSION H. R. 1978 

To amend the Internal Revenue Code of 1986 to permit the disclosure 

of certain tax return information for the purpose of missing or exploited 

children investigations. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 25, 2011 

Mr. STARK (for himself, Mr. COURTNEY, Mr. PAULSEN, Mr. TIBERI, Mr. 

CROWLEY, Mr. MCDERMOTT, Mr. RANGEL, Mr. HERGER, and Mr. 

REICHERT) introduced the following bill; which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to permit 

the disclosure of certain tax return information for the 

purpose of missing or exploited children investigations. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Recovering Missing 

5 Children Act’’. 


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1 SEC. 2. DISCLOSURE OF CERTAIN RETURN INFORMATION 

2 RELATING TO MISSING OR EXPLOITED CHIL3 DREN INVESTIGATIONS. 

4 (a) IN GENERAL.—Paragraph (1) of section 6103(i) 

5 of the Internal Revenue Code of 1986 is amended— 

6 (1) by inserting ‘‘or pertaining to the case of a 

7 missing or exploited child,’’ after ‘‘may be a party,’’ 

8 in subparagraph (A)(i), 

9 (2) by inserting ‘‘or to such a case of a missing 

10 or exploited child,’’ after ‘‘may be a party,’’ in sub11 paragraph (A)(iii), and 

12 (3) by inserting ‘‘(or any criminal investigation 

13 or proceeding, in the case of a matter relating to a 

14 missing or exploited child)’’ after ‘‘concerning such 

15 act’’ in subparagraph (B)(iii). 

16 (b) DISCLOSURE TO STATE AND LOCAL LAW EN17 FORCEMENT AGENCIES.— 

18 (1) IN GENERAL.—Paragraph (1) of section 

19 6103(i) of the Internal Revenue Code of 1986 is 

20 amended by adding at the end the following new 

21 subparagraph: 

22 ‘‘(C) DISCLOSURE TO STATE AND LOCAL

23 LAW ENFORCEMENT AGENCIES IN THE CASE OF

24 MATTERS PERTAINING TO A MISSING OR EX25 PLOITED CHILD.— 


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1 ‘‘(i) IN GENERAL.—In the case of an 

2 investigation pertaining to a missing or ex3 ploited child, the head of any Federal 

4 agency, or his designee, may disclose any 

5 return or return information obtained 

6 under subparagraph (A) to officers and 

7 employees of any State or local law en8 forcement agency, but only if— 

9 ‘‘(I) such State or local law en10 forcement agency is part of a team 

11 with the Federal agency in such inves12 tigation, and 

13 ‘‘(II) such information is dis14 closed only to such officers and em15 ployees who are personally and di16 rectly engaged in such investigation. 

17 ‘‘(ii) LIMITATION ON USE OF INFOR18 MATION.—Information disclosed under this 

19 subparagraph shall be solely for the use of 

20 such officers and employees in locating the 

21 missing child, in a grand jury proceeding, 

22 or in any preparation for, or investigation 

23 which may result in, a judicial or adminis24 trative proceeding.’’. 

25 (2) CONFORMING AMENDMENTS.— 


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1 (A) Paragraph (2) of section 6103(a) of 

2 such Code is amended by striking ‘‘subsection 

3 (i)(7)(A)’’ and inserting ‘‘subsection (i)(1)(C) 

4 or (7)(A)’’. 

5 (B) Paragraph (4) of section 6103(p) of 

6 such Code is amended by striking ‘‘(i)(3)(B)(i)’’ 

7 in the matter preceding subparagraph (A) and 

8 inserting ‘‘(i)(1)(C), (3)(B)(i),’’. 

9 (C) Paragraph (2) of section 7213(a) of 

10 such Code is amended by striking ‘‘(i)(3)(B)(i)’’ 

11 and inserting ‘‘(i)(1)(C), (3)(B)(i),’’. 

12 (c) EFFECTIVE DATE.—The amendments made by 

13 this section shall apply to disclosures made after the date 

14 of the enactment of this Act. 

Æ 


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