3.0.0 3016 2023-01-11T13:32:51Z 2023-01-11T13:32:51Z Senate S 2016-05-26 114 ssfi00 Finance Committee Senate Standing Referred to 2016-05-26T21:48:44Z Recovering Missing Children Act 114 3209 HR 2016-06-30 Became Public Law No: 114-184. Related bill CRS 2016-05-26 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2016-05-26 Introduced in Senate IntroReferral 10000 9 Library of Congress C001070 Sen. Casey, Robert P., Jr. [D-PA] Bob Casey D PA N E000285 Sen. Enzi, Michael B. [R-WY] MICHAEL ENZI R WY B. 2016-05-26 True K000367 Sen. Klobuchar, Amy [D-MN] Amy Klobuchar D MN 2016-05-26 True Taxation Child safety and welfare Criminal investigation, prosecution, interrogation Tax administration and collection, taxpayers Taxation 00 2016-05-26 Introduced in Senate 2016-07-15T13:40:03Z Recovering Missing Children Act

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.

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.

A federal agency may disclose to state and local law enforcement agencies information obtained under the authority provided by this bill if:

  • the state or local agency is part of a team with the federal agency in the investigation, and
  • the information is disclosed only to officers and employees who are personally and directly engaged in the investigation.

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.

]]> Recovering Missing Children Act Display Title Recovering Missing Children Act Official Title as Introduced 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. Introduced in Senate IS Short Titles as Introduced Recovering Missing Children Act Introduced in Senate 2016-05-26T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114s3016is/xml/BILLS-114s3016is.xml 2016-05-26 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.