I 
114TH CONGRESS 
1ST SESSION H. R. 3209 
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 
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’’. 
VerDate Sep 11 2014 
04:12 Jul 28, 2015
Jkt 049200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H3209.IH
H3209
emcdonald on DSK67QTVN1PROD with BILLS
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: 
‘‘(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-
VerDate Sep 11 2014 
04:12 Jul 28, 2015
Jkt 049200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H3209.IH
H3209
emcdonald on DSK67QTVN1PROD with BILLS
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.— 
VerDate Sep 11 2014 
04:12 Jul 28, 2015
Jkt 049200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H3209.IH
H3209
emcdonald on DSK67QTVN1PROD with BILLS
(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),’’. 
(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. 
Æ 
VerDate Sep 11 2014 
04:12 Jul 28, 2015
Jkt 049200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6301
E:\BILLS\H3209.IH
H3209
emcdonald on DSK67QTVN1PROD with BILLS