Recovering Missing Children 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. Short title This Act may be cited as the Recovering Missing Children Act 2. Disclosure of certain return information relating to missing or exploited children investigations (a) In general Section 6103(i)(1) (1) by inserting or pertaining to the case of a missing or exploited child, may be a party, (2) by inserting or to such a case of a missing or exploited child, may be a party, (3) by inserting (or any criminal investigation or proceeding, in the case of a matter relating to a missing or exploited child) concerning such act (b) Disclosure to State and local law enforcement agencies (1) In general Section 6103(i)(1) (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 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 42 U.S.C. 5772 (iv) Exploited child For purposes of this subparagraph, the term exploited child 42 U.S.C. 16911(7) . (2) Conforming amendments (A) Section 6103(a)(2) of such Code is amended by striking subsection (i)(7)(A) subsection (i)(1)(C) or (7)(A) (B) Section 6103(p)(4) of such Code is amended by striking (i)(3)(B)(i) (i)(1)(C), (3)(B)(i), (C) Section 7213(a)(2) of such Code is amended by striking (i)(3)(B)(i) (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.

Summary: Recovering Missing Children Act This bill amends the Internal Revenue Code to permit federal law enforcement officials to seek an ex parte order in federal court for the disclosure of tax returns or return information for criminal investigations pertaining to missing or exploited children. If the order is granted, the information may be disclosed to federal officers and employees who are personally and directly engaged in judicial or administrative proceedings, investigations, or federal grand jury proceedings to enforce a federal criminal statute pertaining to a missing or exploited child. A federal agency may disclose to state and local law enforcement agencies information obtained under the authority provided by this bill if: the state or local agency is part of a team with the federal agency in the investigation, and the information is disclosed only to officers and employees who are personally and directly engaged in the investigation. The state or local agency may only use the disclosed information 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.