IB 
Union Calendar No. 418 
114TH CONGRESS 
2D SESSION 
H. R. 3209 
[Report No. 114–542] 
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 
JULY 23, 2015 
Mr. PAULSEN (for himself, Mr. COURTNEY, Ms. SLAUGHTER, Mr. REICHERT, 
and Ms. JENKINS of Kansas) introduced the following bill; which was re-
ferred to the Committee on Ways and Means 
MAY 10, 2016 
Additional sponsors: Ms. MOORE, Mr. RENACCI, Mr. TIBERI, Mr. JOHNSON 
of Ohio, Mr. KLINE, Mr. HASTINGS, Mr. MARCHANT, Mr. BISHOP of 
Michigan, Mrs. NOEM, Mr. REED, Mr. KIND, Mr. BLUMENAUER, Mr. 
RANGEL, Mr. NUNES, Mr. PASCRELL, Mrs. BLACK, Mr. CROWLEY, Mr. 
SAM JOHNSON of Texas, Mr. NEAL, Mr. SMITH of Nebraska, Mr. LAR-
SON of Connecticut, Mr. MEEHAN, Mr. BOUSTANY, Mr. KELLY of Penn-
sylvania, Mr. ROSKAM, and Mr. COSTELLO of Pennsylvania 
MAY 10, 2016 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on July 23, 2015] 
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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. 
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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’’. 
SEC. 2. DISCLOSURE OF CERTAIN RETURN INFORMATION 
RELATING TO MISSING OR EXPLOITED CHIL-
DREN INVESTIGATIONS. 
(a) IN GENERAL.—Section 6103(i)(1) 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.—Section 6103(i)(1) of the In-
ternal Revenue Code of 1986 is amended by adding 
at the end the following new subparagraph: 
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‘‘(C) DISCLOSURE
TO
STATE
AND
LOCAL 
LAW ENFORCEMENT AGENCIES IN THE CASE OF 
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 agen-
cy, or his designee, may disclose any return 
or return information obtained under sub-
paragraph (A) to officers and employees of 
any State or local law enforcement 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 disclosed 
only to such officers and employees 
who are personally and directly en-
gaged in such investigation. 
‘‘(ii) LIMITATION ON USE OF INFORMA-
TION.—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, 
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or in any preparation for, or investigation 
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 speci-
fied offense against a minor (as defined by 
section 111(7) of the Sex Offender Registra-
tion and Notification Act (42 U.S.C. 
16911(7))) has or is occurring.’’. 
(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 matter 
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 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. 
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Union Calendar No. 418 
114TH CONGRESS 
2D SESSION 
H. R. 3209 
[Report No. 114–542] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
permit the disclosure of certain tax return infor-
mation for the purpose of missing or exploited 
children investigations. 
MAY 10, 2016 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
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01:29 May 11, 2016
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