IIB 

114TH CONGRESS 

2D SESSION H. R. 3209 

IN THE SENATE OF THE UNITED STATES 

MAY 11, 2016 

Received; read twice and referred to the Committee on Finance 

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. 

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


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1 SECTION 1. SHORT TITLE. 

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

3 Children Act’’. 

4 SEC. 2. DISCLOSURE OF CERTAIN RETURN INFORMATION 

5 RELATING TO MISSING OR EXPLOITED CHIL6 DREN INVESTIGATIONS. 

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

8 Revenue Code of 1986 is amended— 

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

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

11 in subparagraph (A)(i); 

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

13 or exploited child,’’ after ‘‘may be a party,’’ in sub14 paragraph (A)(iii); and 

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

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

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

18 act’’ in subparagraph (B)(iii). 

19 (b) DISCLOSURE TO STATE AND LOCAL LAW EN20 FORCEMENT AGENCIES.— 

21 (1) IN GENERAL.—Section 6103(i)(1) of the In22 ternal Revenue Code of 1986 is amended by adding 

23 at the end the following new subparagraph: 

24 ‘‘(C) DISCLOSURE TO STATE AND LOCAL

25 LAW ENFORCEMENT AGENCIES IN THE CASE OF


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1 MATTERS PERTAINING TO A MISSING OR EX2 PLOITED CHILD.— 

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

4 investigation pertaining to a missing or ex5 ploited child, the head of any Federal 

6 agency, or his designee, may disclose any 

7 return or return information obtained 

8 under subparagraph (A) to officers and 

9 employees of any State or local law en10 forcement agency, but only if— 

11 ‘‘(I) such State or local law en12 forcement agency is part of a team 

13 with the Federal agency in such inves14 tigation, and 

15 ‘‘(II) such information is dis16 closed only to such officers and em17 ployees who are personally and di18 rectly engaged in such investigation. 

19 ‘‘(ii) LIMITATION ON USE OF INFOR20 MATION.—Information disclosed under this 

21 subparagraph shall be solely for the use of 

22 such officers and employees in locating the 

23 missing child, in a grand jury proceeding, 

24 or in any preparation for, or investigation 


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1 which may result in, a judicial or adminis2 trative proceeding. 

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

4 of this subparagraph, the term ‘missing 

5 child’ shall have the meaning given such 

6 term by section 403 of the Missing Chil7 dren’s Assistance Act (42 U.S.C. 5772). 

8 ‘‘(iv) EXPLOITED CHILD.—For pur9 poses of this subparagraph, the term ‘ex10 ploited child’ means a minor with respect 

11 to whom there is reason to believe that a 

12 specified offense against a minor (as de13 fined by section 111(7) of the Sex Of14 fender Registration and Notification Act 

15 (42 U.S.C. 16911(7))) has or is occur16 ring.’’. 

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 mat23 ter preceding subparagraph (A) and inserting 

24 ‘‘(i)(1)(C), (3)(B)(i),’’. 


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

2 amended by striking ‘‘(i)(3)(B)(i)’’ and insert3 ing ‘‘(i)(1)(C), (3)(B)(i),’’. 

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

5 this section shall apply to disclosures made after the date 

6 of the enactment of this Act. 

Passed the House of Representatives May 10, 2016. 

Attest: KAREN L. HAAS, 

Clerk. 


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