I 

114TH CONGRESS 

1ST SESSION H. R. 3209 

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 

JULY 23, 2015 

Mr. PAULSEN (for himself, Mr. COURTNEY, Ms. SLAUGHTER, Mr. REICHERT, 

and Ms. JENKINS of Kansas) 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.—Section 6103(i)(1) of the Internal 

5 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.—Section 6103(i)(1) of the In19 ternal Revenue Code of 1986 is amended by adding 

20 at the end the following new subparagraph: 

21 ‘‘(C) DISCLOSURE TO STATE AND LOCAL

22 LAW ENFORCEMENT AGENCIES IN THE CASE OF

23 MATTERS PERTAINING TO A MISSING OR EX24 PLOITED CHILD.— 

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

26 investigation pertaining to a missing or exVerDate Sep 11 2014 04:12 Jul 28, 2015 Jkt 049200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H3209.IH H3209

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1 ploited child, the head of any Federal 

2 agency, or his designee, may disclose any 

3 return or return information obtained 

4 under subparagraph (A) to officers and 

5 employees of any State or local law en6 forcement agency, but only if— 

7 ‘‘(I) such State or local law en8 forcement agency is part of a team 

9 with the Federal agency in such inves10 tigation, and 

11 ‘‘(II) such information is dis12 closed only to such officers and em13 ployees who are personally and di14 rectly engaged in such investigation. 

15 ‘‘(ii) LIMITATION ON USE OF INFOR16 MATION.—Information disclosed under this 

17 subparagraph shall be solely for the use of 

18 such officers and employees in locating the 

19 missing child, in a grand jury proceeding, 

20 or in any preparation for, or investigation 

21 which may result in, a judicial or adminis22 trative proceeding.’’. 

23 (2) CONFORMING AMENDMENTS.— 


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1 (A) Section 6103(a)(2) of such Code is 

2 amended by striking ‘‘subsection (i)(7)(A)’’ and 

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

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

5 amended by striking ‘‘(i)(3)(B)(i)’’ in the mat6 ter preceding subparagraph (A) and inserting 

7 ‘‘(i)(1)(C), (3)(B)(i),’’. 

8 (C) Section 7213(a)(2) of such Code is 

9 amended by striking ‘‘(i)(3)(B)(i)’’ and insert10 ing ‘‘(i)(1)(C), (3)(B)(i),’’. 

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

12 this section shall apply to disclosures made after the date 

13 of the enactment of this Act. 

Æ 


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