Recovering Missing Children Act
PL 114-184 (H.R.3209), enacted 06/30/2016

130 STAT. 536 
PUBLIC LAW 114–184—JUNE 30, 2016 
Public Law 114–184 
114th Congress 
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 Representatives 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 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 pro-
ceeding, 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 AGEN-
CIES.— 
(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 ENFORCE-
MENT 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 
26 USC 6103. 
Recovering 
Missing Children 
Act. 
26 USC 1 note. 
June 30, 2016 
[H.R. 3209] 
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130 STAT. 537 
PUBLIC LAW 114–184—JUNE 30, 2016 
LEGISLATIVE HISTORY—H.R. 3209: 
HOUSE REPORTS: No. 114–542 (Comm. on Ways and Means). 
CONGRESSIONAL RECORD, Vol. 162 (2016): 
May 10, considered and passed House. 
June 16, considered and passed Senate. 
be solely for the use of such officers and employees 
in locating the missing child, in a grand jury pro-
ceeding, or in any preparation for, or investigation 
which may result in, a judicial or administrative pro-
ceeding. 
‘‘(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 sec-
tion 111(7) of the Sex Offender 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 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. 
Approved June 30, 2016. 
26 USC 6103 
note. 
26 USC 6103. 
Definition. 
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