I 
112TH CONGRESS 
1ST SESSION H. R. 1978 
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 
MAY 25, 2011 
Mr. STARK (for himself, Mr. COURTNEY, Mr. PAULSEN, Mr. TIBERI, Mr. 
CROWLEY, Mr. MCDERMOTT, Mr. RANGEL, Mr. HERGER, and Mr. 
REICHERT) introduced the following bill; which was referred to the Com-
mittee 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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Recovering Missing 
Children Act’’. 
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SEC. 2. DISCLOSURE OF CERTAIN RETURN INFORMATION 
RELATING TO MISSING OR EXPLOITED CHIL-
DREN INVESTIGATIONS. 
(a) IN GENERAL.—Paragraph (1) of section 6103(i) 
of the Internal Revenue Code of 1986 is amended— 
(1) by inserting ‘‘or pertaining to the case of a 
missing or exploited child,’’ after ‘‘may be a party,’’ 
in subparagraph (A)(i), 
(2) by inserting ‘‘or to such a case of a missing 
or exploited child,’’ after ‘‘may be a party,’’ in sub-
paragraph (A)(iii), and 
(3) by inserting ‘‘(or any criminal investigation 
or proceeding, in the case of a matter relating to a 
missing or exploited child)’’ after ‘‘concerning such 
act’’ in subparagraph (B)(iii). 
(b) DISCLOSURE TO STATE AND LOCAL LAW EN-
FORCEMENT AGENCIES.— 
(1) IN
GENERAL.—Paragraph (1) of section 
6103(i) of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new 
subparagraph: 
‘‘(C) DISCLOSURE TO STATE AND LOCAL 
LAW ENFORCEMENT AGENCIES IN THE CASE OF 
MATTERS PERTAINING TO A MISSING OR EX-
PLOITED CHILD.— 
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‘‘(i) IN GENERAL.—In the case of an 
investigation pertaining to a missing or ex-
ploited 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 en-
forcement agency, but only if— 
‘‘(I) such State or local law en-
forcement agency is part of a team 
with the Federal agency in such inves-
tigation, and 
‘‘(II) such information is dis-
closed only to such officers and em-
ployees who are personally and di-
rectly engaged in such investigation. 
‘‘(ii) LIMITATION ON USE OF INFOR-
MATION.—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 adminis-
trative proceeding.’’. 
(2) CONFORMING AMENDMENTS.— 
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(A) Paragraph (2) of section 6103(a) of 
such Code is amended by striking ‘‘subsection 
(i)(7)(A)’’ and inserting ‘‘subsection (i)(1)(C) 
or (7)(A)’’. 
(B) Paragraph (4) of section 6103(p) of 
such Code is amended by striking ‘‘(i)(3)(B)(i)’’ 
in the matter preceding subparagraph (A) and 
inserting ‘‘(i)(1)(C), (3)(B)(i),’’. 
(C) Paragraph (2) of section 7213(a) of 
such Code is amended by striking ‘‘(i)(3)(B)(i)’’ 
and inserting ‘‘(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. 
Æ 
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