Recovering Missing Children Act

Bill: 114-hr-3209
Sponsor: full_name: Rep. Paulsen, Erik [R-MN-3]
Introduced: 2015-07-23
Policy area: Taxation
Subjects: Child safety and welfare

Criminal investigation, prosecution, interrogation

Tax administration and collection, taxpayers
Latest action: action_date: 2016-06-30
text: Became Public Law No: 114-184.

Summaries:
action_date: 2015-07-23
action_desc: Introduced in House
text: <p><strong>Recovering Missing Children Act</strong></p> <p>Amends the Internal Revenue Code to allow the disclosure of tax returns and return information to officers and employees of state or local law enforcement agencies&nbsp;who are partnering with a federal agency in&nbsp;investigations of missing or exploited child cases and who are personally and directly engaged in such investigations. Limits the use of such information solely for locating a missing child, in a grand jury proceeding, or in any preparation for judicial or administrative proceedings.</p>

action_date: 2016-05-10
action_desc: Passed House amended
text: <p><strong>Recovering Missing Children Act</strong></p> <p>(Sec. 2) 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.</p> <p> 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. </p> <p>A federal agency may disclose to state and local law enforcement agencies information obtained under the authority provided by this bill if: </p> <ul> <li> the state or local agency is part of a team with the federal agency in the investigation, and </li> <li>the information is disclosed only to officers and employees who are personally and directly engaged in the investigation. </li> </ul> <p>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. </p>

action_date: 2016-06-16
action_desc: Passed Senate without amendment
text: <p>(This measure has not been amended since it was passed by the House on May 10, 2016. The summary of that version is repeated here.)</p> <p><strong>Recovering Missing Children Act</strong></p> <p>(Sec. 2) 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.</p> <p> 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. </p> <p>A federal agency may disclose to state and local law enforcement agencies information obtained under the authority provided by this bill if: </p> <ul> <li> the state or local agency is part of a team with the federal agency in the investigation, and </li> <li>the information is disclosed only to officers and employees who are personally and directly engaged in the investigation. </li> </ul> <p>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. </p>

action_date: 2016-06-30
action_desc: Public Law
text: <p>(This measure has not been amended since it was passed by the House on May 10, 2016. The summary of that version is repeated here.)</p> <p><strong>Recovering Missing Children Act</strong></p> <p>(Sec. 2) 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.</p> <p> 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. </p> <p>A federal agency may disclose to state and local law enforcement agencies information obtained under the authority provided by this bill if: </p> <ul> <li> the state or local agency is part of a team with the federal agency in the investigation, and </li> <li>the information is disclosed only to officers and employees who are personally and directly engaged in the investigation. </li> </ul> <p>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. </p>

tv_txt: I 114th CONGRESS 1st Session H. R. 3209 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 referred 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.

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) 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 subparagraph (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 enforcement agencies (1) In general Section 6103(i)(1) 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 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. . (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), . (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.

tv_txt: I 114th CONGRESS 2d Session H. R. 3209 IN THE HOUSE OF REPRESENTATIVES 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.

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) 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 subparagraph (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 enforcement agencies (1) In general Section 6103(i)(1) 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 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 shall have the meaning given such term by section 403 of the Missing Children’s Assistance Act ( 42 U.S.C. 5772 ). (iv) Exploited child For purposes of this subparagraph, the term exploited child means a minor with respect to whom there is reason to believe that a specified offense against a minor (as defined by section 111(7) of the Sex Offender Registration 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), . (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.

Passed the House of Representatives May 10, 2016. Karen L. Haas, Clerk.

tv_txt: 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.

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) 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 subparagraph (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 enforcement agencies (1) In general Section 6103(i)(1) 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 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 shall have the meaning given such term by section 403 of the Missing Children’s Assistance Act ( 42 U.S.C. 5772 ). (iv) Exploited child For purposes of this subparagraph, the term exploited child means a minor with respect to whom there is reason to believe that a specified offense against a minor (as defined by section 111(7) of the Sex Offender Registration 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), . (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.

Passed the House of Representatives May 10, 2016. Karen L. Haas, Clerk

tv_txt: IB Union Calendar No. 418 114th CONGRESS 2d Session H. R. 3209 [Report No. 114–542] 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 referred 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. Larson of Connecticut , Mr. Meehan , Mr. Boustany , Mr. Kelly of Pennsylvania , 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 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.

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) 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 subparagraph (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 enforcement agencies (1) In general Section 6103(i)(1) 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 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 shall have the meaning given such term by section 403 of the Missing Children’s Assistance Act ( 42 U.S.C. 5772 ). (iv) Exploited child For purposes of this subparagraph, the term exploited child means a minor with respect to whom there is reason to believe that a specified offense against a minor (as defined by section 111(7) of the Sex Offender Registration 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), . (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.

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

tv_txt: I One Hundred Fourteenth Congress of the United States of America At the Second Session Begun and held at the City of Washington on Monday, the fourth day of January, two thousand and sixteen H. R. 3209 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.

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) 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 subparagraph (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 enforcement agencies (1) In general Section 6103(i)(1) 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 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 shall have the meaning given such term by section 403 of the Missing Children’s Assistance Act ( 42 U.S.C. 5772 ). (iv) Exploited child For purposes of this subparagraph, the term exploited child means a minor with respect to whom there is reason to believe that a specified offense against a minor (as defined by section 111(7) of the Sex Offender Registration 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), . (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.

Speaker of the House of Representatives. Vice President of the United States and President of the Senate.