Recovering Missing Children Act
Official title: 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.
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Referred to the House Committee on Ways and Means.
Recovering Missing Children Act - Amends the Internal Revenue Code to allow the disclosure of tax returns and return information to officers and employees of state or local law enforcement agencies who are partnering with a federal agency in investigations of missing or exploited child cases and who are personally and directly engaged in such investigations. Limits the use of such information solely for locating a missing child, in a grand jury proceeding, or in any preparation for judicial or administrative proceedings.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 1978: Recovering Missing Children Act. 112th Congress. Open America. https://openamerica.io/bill/112-HR-1978/
"H.R. 1978: Recovering Missing Children Act." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-1978/.
H.R. 1978, 112th Cong. (2026), https://openamerica.io/bill/112-HR-1978/.
[H.R. 1978: Recovering Missing Children Act](https://openamerica.io/bill/112-HR-1978/)