[United States Statutes at Large, Volume 130, 114th Congress, 2nd Session]
[From the U.S. Government Publishing Office, www.gpo.gov]


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. <>

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

[[Page 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) <>  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.

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.