H. R. 3209 

One Hundred Fourteenth Congress 

of the 

United States of America 

AT THE SECOND SESSION 

Begun and held at the City of Washington on Monday, 

the fourth day of January, two thousand and sixteen 

An Act 

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. 

Be it enacted by the Senate and House of Representatives of 

the United States of America in Congress assembled, 

SECTION 1. SHORT TITLE. 

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

Act’’. 

SEC. 2. DISCLOSURE OF CERTAIN RETURN INFORMATION RELATING 

TO MISSING OR EXPLOITED CHILDREN INVESTIGATIONS. 

(a) IN GENERAL.—Section 6103(i)(1) of the Internal Revenue 

Code of 1986 is amended— 

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

or exploited child,’’ after ‘‘may be a party,’’ in subparagraph 

(A)(i); 

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

child,’’ after ‘‘may be a party,’’ in subparagraph (A)(iii); and 

(3) by inserting ‘‘(or any criminal investigation or proceeding, in the case of a matter relating to a missing or 

exploited child)’’ after ‘‘concerning such act’’ in subparagraph 

(B)(iii). 

(b) DISCLOSURE TO STATE AND LOCAL LAW ENFORCEMENT AGEN- CIES.— (1) IN GENERAL.—Section 6103(i)(1) of the Internal Revenue 

Code of 1986 is amended by adding at the end the following 

new subparagraph: 

‘‘(C) DISCLOSURE TO STATE AND LOCAL LAW ENFORCEMENT AGENCIES IN THE CASE OF MATTERS PERTAINING TO

A MISSING OR EXPLOITED CHILD.— 

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

pertaining to a missing or exploited child, the head 

of any Federal agency, or his designee, may disclose 

any return or return information obtained under 

subparagraph (A) to officers and employees of any State 

or local law enforcement agency, but only if— 

‘‘(I) such State or local law enforcement agency 

is part of a team with the Federal agency in such 

investigation, and 

‘‘(II) such information is disclosed only to such 

officers and employees who are personally and 

directly engaged in such investigation. 

‘‘(ii) LIMITATION ON USE OF INFORMATION.— 

Information disclosed under this subparagraph shall 
H. R. 3209—2 

be solely for the use of such officers and employees 

in locating the missing child, in a grand jury proceeding, or in any preparation for, or investigation 

which may result in, a judicial or administrative proceeding. 

‘‘(iii) MISSING CHILD.—For purposes of this 

subparagraph, the term ‘missing child’ shall have the 

meaning given such term by section 403 of the Missing 

Children’s Assistance Act (42 U.S.C. 5772). 

‘‘(iv) EXPLOITED CHILD.—For purposes of this 

subparagraph, the term ‘exploited child’ means a minor 

with respect to whom there is reason to believe that 

a specified offense against a minor (as defined by section 111(7) of the Sex Offender Registration and 

Notification Act (42 U.S.C. 16911(7))) has or is occurring.’’. 

(2) CONFORMING AMENDMENTS.— 

(A) Section 6103(a)(2) of such Code is amended by 

striking ‘‘subsection (i)(7)(A)’’ and inserting ‘‘subsection 

(i)(1)(C) or (7)(A)’’. 

(B) Section 6103(p)(4) of such Code is amended by 

striking ‘‘(i)(3)(B)(i)’’ in the matter preceding subparagraph 

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

(C) Section 7213(a)(2) of such Code is amended by 

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

(c) EFFECTIVE DATE.—The amendments made by this section 

shall apply to disclosures made after the date of the enactment 

of this Act. 

Speaker of the House of Representatives. 

Vice President of the United States and

President of the Senate.