II 

112TH CONGRESS 

1ST SESSION S. 246 

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 SENATE OF THE UNITED STATES 

FEBRUARY 1, 2011 

Mr. CASEY (for himself and Mr. ENZI) introduced the following bill; which was 

read twice and referred to the Committee on Finance 

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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•S 246 IS

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.—The head of any Federal 

26 agency may disclose any return or return inforVerDate Mar 15 2010 02:28 Feb 02, 2011 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S246.IS S246

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•S 246 IS

1 mation obtained under subparagraph (A) to of2 ficers and employees of any State or local law 

3 enforcement agency but only if such State or 

4 local law enforcement agency is part of a team 

5 with the Federal agency in the investigation 

6 pertaining to a missing or exploited child and 

7 such information is disclosed only to such offi8 cers and employees who are personally and di9 rectly engaged in such investigation.’’. 

10 (2) CONFORMING AMENDMENTS.— 

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

12 such Code is amended by striking ‘‘subsection 

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

14 or (7)(A)’’. 

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

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

17 in the matter preceding subparagraph (A) and 

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

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

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

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

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

23 this section shall apply to disclosures made after the date 

24 of the enactment of this Act. 

Æ 


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