,,ib  ,union ,calendar ,no4 #dah  #aadth
 ,,congress  #b;d ,session  ,h4 ,r4     
#cbji  ,report ,no4 #aad-edb  ,,in ,,the
 ,,house ,,of ,,representatives  ,july  
#bc1 #bjae ,mr4 ,paulsen 7for himself1  
,mr4 ,courtney1 ,ms4 ,slaughter1 ,mr4   
,reichert1 and ,ms4 ,jenkins of ,kansas7
 introduced the following bill2 which   
was referred to the ,committee on ,ways 
and ,means  ,may #aj1 #bjaf ,additional 
sponsors3 ,ms4 ,moore1 ,mr4 ,renacci1   
,mr4 ,tiberi1 ,mr4 ,johnson of ,ohio1   
,mr4 ,kline1 ,mr4 ,hastings1 ,mr4       
,marchant1 ,mr4 ,bishop of ,michigan1   
,mrs4 ,noem1 ,mr4 ,reed1 ,mr4 ,kind1    
,mr4 ,blumenauer1 ,mr4 ,rangel1 ,mr4    
,nunes1 ,mr4 ,pascrell1 ,mrs4 ,black1   
,mr4 ,crowley1 ,mr4 ,sam ,johnson of    
,texas1 ,mr4 ,neal1 ,mr4 ,smith of      
,nebraska1 ,mr4 ,larson of ,connecticut1
 ,mr4 ,meehan1 ,mr4 ,boustany1 ,mr4     
,kelly of ,pennsylvania1 ,mr4 ,roskam1  
and ,mr4 ,costello of ,pennsylvania     
,may #aj1 #bjaf ,reported with an       
amendment1 committed to the ,committee  

of the ,whole ,house on the ,state of   
the ,union1 and ordered to be printed   
,strike out all after the enacting      
clause and insert the part printed in   
italic ,for text of introduced bill1 see
 copy of bill as introduced on ,july    
#bc1 #bjae  ,a ,,bill  ,to amend the    
,internal ,revenue ,code of #aihf to    
permit the disclosure of certain tax    
return information for the purpose of   
missing or exploited children           
investigations4  #a4 ,short title ,this 
,act may be cited as the ,recovering    
,missing ,children ,act4  #b4           
,disclosure of certain return           
information relating to missing or      
exploited children investigations  7a7  
,in general ,section #fajc7;i77#a7 of   
the ,internal ,revenue ,code of #aihf is
 amended--  7#a7 by inserting or        
pertaining to the case of a missing or  
exploited child1 after may be a party1  
in subparagraph 7,a77i71  7#b7 by       
inserting or to such a case of a missing
 or exploited child1 after may be a     

party1 in subparagraph 7,a77iii71 and   
7#c7 by inserting 7or any criminal      
investigation or proceeding1 in the case
 of a matter relating to a missing or   
exploited child7 after concerning such  
act in subparagraph 7,b77iii74  7b7     
,disclosure to ,state and local law     
enforcement agencies  7#a7 ,in general  
,section #fajc7;i77#a7 of the ,internal 
,revenue ,code of #aihf is amended by   
adding at the end the following new     
subparagraph3  7,c7 ,disclosure to      
,state and local law enforcement        
agencies in the case of matters         
pertaining to a missing or exploited    
child  7i7 ,in general ,in the case of  
an investigation pertaining to a missing
 or exploited child1 the head of any    
,federal agency1 or his designee1 may   
disclose any return or return           
information obtained under subparagraph 
7,a7 to officers and employees of any   
,state or local law enforcement agency1 
but only if-- 7,i7 such ,state or local 
law enforcement agency is part of a team

 with the ,federal agency in such       
investigation1 and  7,,ii7 such         
information is disclosed only to such   
officers and employees who are          
personally and directly engaged in such 
investigation4  7ii7 ,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 child1
 in a grand jury proceeding1 or in any  
preparation for1 or investigation which 
may result in1 a judicial or            
administrative proceeding4  7iii7       
,missing child ,for purposes of this    
subparagraph1 the term missing child    
shall have the meaning given such term  
by section #djc of the ,missing         
,children's ,assistance ,act 7#db       
,u4,s4,c4 #eggb74  7iv7 ,exploited child
 ,for purposes of this subparagraph1 the
 term exploited child means a minor with
 respect to whom there is reason to     
believe that a specified offense against
 a minor 7as defined by section #aaa7g7 

of the ,sex ,offender ,registration and 
,notification ,act 7#db ,u4,s4,c4       
#afiaa7g777 has or is occurring4  4     
7#b7 ,conforming amendments  7,a7       
,section #fajc7;a77#b7 of such ,code is 
amended by striking subsection          
7i77#g77;,a7 and inserting subsection   
7i77#a77;,c7 or 7#g77;,a74  7,b7        
,section #fajc7p77#d7 of such ,code is  
amended by striking 7i77#c77;,b77i7 in  
the matter preceding subparagraph 7,a7  
and inserting 7i77#a77;,c71             
7#c77;,b77i714  7,c7 ,section           
#gbac7;a77#b7 of such ,code is amended  
by striking 7i77#c77;,b77i7 and         
inserting 7i77#a77;,c71 7#c77;,b77i714  
7c7 ,effective date ,the amendments made
 by this section shall apply to         
disclosures made after the date of the  
enactment of this ,act4  ,may #aj1 #bjaf
 ,reported with an amendment1 committed 
to the ,committee of the ,whole ,house  
on the ,state of the ,union1 and ordered
 to be printed