S 246

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.

END