[114th Congress Public Law 184]
[From the U.S. Government Publishing Office]



[[Page 130 STAT. 536]]

Public Law 114-184
114th Congress

                                 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. <<NOTE: June 30, 2016 -  [H.R. 3209]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: Recovering 
Missing Children Act. 26 USC 1 note.>> 
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 <<NOTE: 26 USC 6103.>>  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

[[Page 130 STAT. 537]]

                      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) <<NOTE: Definition.>>  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) <<NOTE: 26 USC 6103.>>  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) <<NOTE: 26 USC 6103 note.>>  Effective Date.--The amendments 
made by this section shall apply to disclosures made after the date of 
the enactment of this Act.

    Approved June 30, 2016.

LEGISLATIVE HISTORY--H.R. 3209:
---------------------------------------------------------------------------

HOUSE REPORTS: No. 114-542 (Comm. on Ways and Means).
CONGRESSIONAL RECORD, Vol. 162 (2016):
            May 10, considered and passed House.
            June 16, considered and passed Senate.

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