#aad? ,,congress  #b;d ,session  ,h4 ,r4
 #cbji  ,,an ,,act  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to p]mit !        
disclosure ( c]ta9 tax return in=mation 
= ! purpose ( miss+ or exploit$ *ildr5  
inve/igations4  #a4 ,%ort title ,?is    
,act may be cit$ z ! ,recov]+ ,miss+    
,*ildr5 ,act4  #b4 ,disclosure ( c]ta9  
return in=mation relat+ to miss+ or     
exploit$ *ildr5 inve/igations  7a7 ,9   
g5]al ,section #fajc7;i77#a7 ( !        
,int]nal ,rev5ue ,code ( #aihf is       
am5d$--  7#a7 by ins]t+ or p]ta9+ to !  
case ( a miss+ or exploit$ *ild1 aft]   
may be a p>ty1 9 subp>agraph 7,a77i72   
7#b7 by ins]t+ or to su* a case ( a     
miss+ or exploit$ *ild1 aft] may be a   
p>ty1 9 subp>agraph 7,a77iii72 &  7#c7  
by ins]t+ 7or any crim9al inve/igation  
or proce$+1 9 ! case ( a matt] relat+ to
 a miss+ or exploit$ *ild7 aft] conc]n+ 
su* act 9 subp>agraph 7,b77iii74  7b7   
,disclosure to ,/ate & local law        
en=cem5t ag5cies  7#a7 ,9 g5]al ,section
 #fajc7;i77#a7 ( ! ,int]nal ,rev5ue     

,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new subp>agraph3  7,c7         
,disclosure to ,/ate & local law        
en=cem5t ag5cies 9 ! case ( matt]s      
p]ta9+ to a miss+ or exploit$ *ild  7i7 
,9 g5]al ,9 ! case ( an inve/igation    
p]ta9+ to a miss+ or exploit$ *ild1 !   
head ( any ,f$]al ag5cy1 or 8 designee1 
may disclose any return or return       
in=mation obta9$ "u subp>agraph 7,a7 to 
(fic]s & employees ( any ,/ate or local 
law en=cem5t ag5cy1 b only if-- 7,i7 su*
 ,/ate or local law en=cem5t ag5cy is "p
 ( a team ) ! ,f$]al ag5cy 9 su*        
inve/igation1 &  7,,ii7 su* in=mation is
 disclos$ only to su* (fic]s & employees
 :o are p]sonally & directly engag$ 9   
su* inve/igation4  7ii7 ,limitation on  
use ( in=mation ,in=mation disclos$ "u  
?is subp>agraph %all be solely = ! use (
 su* (fic]s & employees 9 locat+ ! miss+
 *ild1 9 a gr& jury proce$+1 or 9 any   
prep>ation =1 or inve/igation :i* may   
result 91 a judicial or adm9i/rative    
proce$+4  7iii7 ,miss+ *ild ,= purposes 

( ?is subp>agraph1 ! t]m miss+ *ild %all
 h ! mean+ giv5 su* t]m by section #djc 
( ! ,miss+ ,*ildr5's ,assi/ance ,act    
7#db ,u4,s4,c4 #eggb74  7iv7 ,exploit$  
*ild ,= purposes ( ?is subp>agraph1 !   
t]m exploit$ *ild means a m9or ) respect
 to :om !re is reason to believe t a    
specifi$ (f5se aga9/ a m9or 7z def9$ by 
section #aaa7g7 ( ! ,sex ,(f5d]         
,regi/ration & ,notification ,act 7#db  
,u4,s4,c4 #afiaa7g777 has or is occurr+4
  4  7#b7 ,con=m+ am5dm5ts  7,a7        
,section #fajc7;a77#b7 ( su* ,code is   
am5d$ by /rik+ subsection 7i77#g77;,a7 &
 ins]t+ subsection 7i77#a77;,c7 or      
7#g77;,a74  7,b7 ,section #fajc7p77#d7 (
 su* ,code is am5d$ by /rik+            
7i77#c77;,b77i7 9 ! matt] prec$+        
subp>agraph 7,a7 & ins]t+ 7i77#a77;,c71 
7#c77;,b77i714  7,c7 ,section           
#gbac7;a77#b7 ( su* ,code is am5d$ by   
/rik+ 7i77#c77;,b77i7 & ins]t+          
7i77#a77;,c71 7#c77;,b77i714  7c7       
,effective date ,! am5dm5ts made by ?is 
section %all apply to disclosures made  

aft] ! date ( ! enactm5t ( ?is ,act4    
,pass$ ! ,h\se ( ,repres5tatives ,may   
#aj1 #bjaf4;,cl]k4