[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3209 Enrolled Bill (ENR)]

        H.R.3209

                     One Hundred Fourteenth Congress

                                 of the

                        United States of America


                          AT THE SECOND SESSION

           Begun and held at the City of Washington on Monday,
           the fourth day of January, two thousand and sixteen


                                 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 
    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.--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 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.
                ``(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 section 111(7) of 
            the Sex Offender Registration and Notification Act (42 
            U.S.C. 16911(7))) has or is occurring.''.
        (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.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.