[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 3016 Introduced in Senate (IS)]

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114th CONGRESS
  2d Session
                                S. 3016

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

                              May 26, 2016

  Mr. Casey (for himself, Mr. Enzi, and Ms. Klobuchar) 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.--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.
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