I 112th CONGRESS 1st Session H. R. 1978 IN THE HOUSE OF REPRESENTATIVES May 25, 2011 Mr. Stark (for himself, Mr. Courtney, Mr. Paulsen, Mr. Tiberi, Mr. Crowley, Mr. McDermott, Mr. Rangel, Mr. Herger, and Mr. Reichert) 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

Paragraph (1) of section 6103(i) 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

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

(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)Paragraph (2) of section 6103(a) of such Code is amended by striking subsection (i)(7)(A) and inserting subsection (i)(1)(C) or (7)(A). (B)Paragraph (4) of section 6103(p) 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)Paragraph (2) of section 7213(a) 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.