We don’t have a summary available yet.
The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Jul 1, 2016.
(This measure has not been amended since it was passed by the House on May 10, 2016. The summary of that version is repeated here.)
Recovering Missing Children Act
(Sec. 2) This bill amends the Internal Revenue Code to permit federal law enforcement officials to seek an ex parte order in federal court for the disclosure of tax returns or return information for criminal investigations pertaining to missing or exploited children.
If the order is granted, the information may be disclosed to federal officers and employees who are personally and directly engaged in judicial or administrative proceedings, investigations, or federal grand jury proceedings to enforce a federal criminal statute pertaining to a missing or exploited child.
A federal agency may disclose to state and local law enforcement agencies information obtained under the authority provided by this bill if:
the state or local agency is part of a team with the federal agency in the investigation, and the information is disclosed only to officers and employees who are personally and directly engaged in the investigation. The state or local agency may only use the disclosed information 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.