[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 4056 Introduced in Senate (IS)]

111th CONGRESS
  2d Session
                                S. 4056

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 SENATE OF THE UNITED STATES

                           December 22, 2010

   Mr. Casey introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 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 Representatives of the 
United States of America in Congress assembled,

SECTION 1. DISCLOSURE OF CERTAIN RETURN INFORMATION RELATING TO MISSING 
              OR EXPLOITED CHILDREN INVESTIGATIONS.

    (a) In General.--Clause (i) of section 6103(i)(1)(A) of the 
Internal Revenue Code of 1986 is amended by inserting ``or pertaining 
to the case of a missing or exploited child,'' after ``may be a 
party,''.
    (b) Disclosure to State and Local Law Enforcement Agencies.--
Paragraph (1) of section 6103(i) 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.--The head of any Federal agency 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 such 
                State or local law enforcement agency is part of a team 
                or task force with the Federal agency in the 
                investigation pertaining to a missing or exploited 
                child and such information is disclosed only to such 
                officers and employees who are personally and directly 
                engaged in such investigation.''.
    (c) Conforming Amendments.--
            (1) Clause (iii) of section 6103(i)(1)(A) of the Internal 
        Revenue Code of 1986 is amended by inserting ``or to such a 
        case of a missing or exploited child,'' after ``may be a 
        party,''.
            (2) Clause (iii) of section 6103(i)(1)(B) of such Code is 
        amended 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''.
    (d) 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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