IB 

Union Calendar No. 418 

114TH CONGRESS 

2D SESSION H. R. 3209 

[Report No. 114–542] 

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 

MAY 10, 2016 

Additional sponsors: Ms. MOORE, Mr. RENACCI, Mr. TIBERI, Mr. JOHNSON

of Ohio, Mr. KLINE, Mr. HASTINGS, Mr. MARCHANT, Mr. BISHOP of 

Michigan, Mrs. NOEM, Mr. REED, Mr. KIND, Mr. BLUMENAUER, Mr. 

RANGEL, Mr. NUNES, Mr. PASCRELL, Mrs. BLACK, Mr. CROWLEY, Mr. 

SAM JOHNSON of Texas, Mr. NEAL, Mr. SMITH of Nebraska, Mr. LARSON of Connecticut, Mr. MEEHAN, Mr. BOUSTANY, Mr. KELLY of Pennsylvania, Mr. ROSKAM, and Mr. COSTELLO of Pennsylvania 

MAY 10, 2016 

Reported with an amendment, committed to the Committee of the Whole 

House on the State of the Union, and ordered to be printed 

[Strike out all after the enacting clause and insert the part printed in italic] 

[For text of introduced bill, see copy of bill as introduced on July 23, 2015] 


emcdonald on DSK67QTVN1PROD with BILLS
2 

•HR 3209 RH

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. 


emcdonald on DSK67QTVN1PROD with BILLS
3 

•HR 3209 RH

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’’. 

6 SEC. 2. DISCLOSURE OF CERTAIN RETURN INFORMATION 

7 RELATING TO MISSING OR EXPLOITED CHIL8 DREN INVESTIGATIONS. 

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

10 Revenue Code of 1986 is amended— 

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

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

13 in subparagraph (A)(i), 

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

15 or exploited child,’’ after ‘‘may be a party,’’ in sub16 paragraph (A)(iii), and 

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

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

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

20 act’’ in subparagraph (B)(iii). 

21 (b) DISCLOSURE TO STATE AND LOCAL LAW EN22 FORCEMENT AGENCIES.— 

23 (1) IN GENERAL.—Section 6103(i)(1) of the In24 ternal Revenue Code of 1986 is amended by adding 

25 at the end the following new subparagraph: 


emcdonald on DSK67QTVN1PROD with BILLS
4 

•HR 3209 RH

1 ‘‘(C) DISCLOSURE TO STATE AND LOCAL

2 LAW ENFORCEMENT AGENCIES IN THE CASE OF

3 MATTERS PERTAINING TO A MISSING OR EX4 PLOITED CHILD.— 

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

6 investigation pertaining to a missing or ex7 ploited child, the head of any Federal agen8 cy, or his designee, may disclose any return 

9 or return information obtained under sub10 paragraph (A) to officers and employees of 

11 any State or local law enforcement agency, 

12 but only if— 

13 ‘‘(I) such State or local law en14 forcement agency is part of a team 

15 with the Federal agency in such inves16 tigation, and 

17 ‘‘(II) such information is disclosed 

18 only to such officers and employees 

19 who are personally and directly en20 gaged in such investigation. 

21 ‘‘(ii) LIMITATION ON USE OF INFORMA22 TION.—Information disclosed under this 

23 subparagraph shall be solely for the use of 

24 such officers and employees in locating the 

25 missing child, in a grand jury proceeding, 


emcdonald on DSK67QTVN1PROD with BILLS
5 

•HR 3209 RH

1 or in any preparation for, or investigation 

2 which may result in, a judicial or adminis3 trative proceeding. 

4 ‘‘(iii) MISSING CHILD.—For purposes 

5 of this subparagraph, the term ‘missing 

6 child’ shall have the meaning given such 

7 term by section 403 of the Missing Chil8 dren’s Assistance Act (42 U.S.C. 5772). 

9 ‘‘(iv) EXPLOITED CHILD.—For pur10 poses of this subparagraph, the term ‘ex11 ploited child’ means a minor with respect to 

12 whom there is reason to believe that a speci13 fied offense against a minor (as defined by 

14 section 111(7) of the Sex Offender Registra15 tion and Notification Act (42 U.S.C. 

16 16911(7))) has or is occurring.’’. 

17 (2) CONFORMING AMENDMENTS.— 

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

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

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

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

22 amended by striking ‘‘(i)(3)(B)(i)’’ in the matter 

23 preceding subparagraph (A) and inserting 

24 ‘‘(i)(1)(C), (3)(B)(i),’’. 


emcdonald on DSK67QTVN1PROD with BILLS
6 

•HR 3209 RH

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

2 amended by striking ‘‘(i)(3)(B)(i)’’ and inserting 

3 ‘‘(i)(1)(C), (3)(B)(i),’’. 

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

5 section shall apply to disclosures made after the date of the 

6 enactment of this Act. 


emcdonald on DSK67QTVN1PROD with BILLS

emcdonald on DSK67QTVN1PROD with BILLS
Union Calendar No. 418 

114TH CONGRESS 

2D SESSION H. R. 3209 

[Report No. 114–542] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

children investigations. mation for the purpose of missing or exploited permit the disclosure of certain tax return inforMAY 10, 2016 

Reported with an amendment, committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union, 


emcdonald on DSK67QTVN1PROD with BILLS