[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 246 Introduced in Senate (IS)]

112th CONGRESS
  1st Session
                                 S. 246

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

                            February 1, 2011

  Mr. Casey (for himself and Mr. Enzi) 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. 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.--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.--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 
                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.''.
            (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.
                                 <all>