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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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MATTERS PERTAINING TO A MISSING OR EX-
PLOITED CHILD.— 
‘‘(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 
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which may result in, a judicial or adminis-
trative proceeding. 
‘‘(iii) MISSING CHILD.—For purposes 
of this subparagraph, the term ‘missing 
child’ shall have the meaning given such 
term by section 403 of the Missing Chil-
dren’s Assistance Act (42 U.S.C. 5772). 
‘‘(iv) EXPLOITED
CHILD.—For pur-
poses of this subparagraph, the term ‘ex-
ploited child’ means a minor with respect 
to whom there is reason to believe that a 
specified offense against a minor (as de-
fined by section 111(7) of the Sex Of-
fender Registration and Notification Act 
(42 U.S.C. 16911(7))) has or is occur-
ring.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 6103(a)(2) of such Code is 
amended by striking ‘‘subsection (i)(7)(A)’’ and 
inserting ‘‘subsection (i)(1)(C) or (7)(A)’’. 
(B) Section 6103(p)(4) of such Code is 
amended by striking ‘‘(i)(3)(B)(i)’’ in the mat-
ter preceding subparagraph (A) and inserting 
‘‘(i)(1)(C), (3)(B)(i),’’. 
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(C) Section 7213(a)(2) of such Code is 
amended by striking ‘‘(i)(3)(B)(i)’’ and insert-
ing ‘‘(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. 
Passed the House of Representatives May 10, 2016. 
Attest: 
KAREN L. HAAS, 
Clerk. 
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