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HR 1978 112th Congress House

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.

Introduced: June 14, 2011 See on congress.gov
Taxation Child safety and welfareCriminal investigation, prosecution, interrogationTax administration and collection, taxpayers
This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 25, 2011
Referred to the House Committee on Ways and Means.
May 25, 2011
Sponsor introductory remarks on measure. (CR E948)
May 25, 2011
Introduced in House
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 Latest action May 25, 2011

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1978: Recovering Missing Children Act. 112th Congress. Open America. https://openamerica.io/bill/112-HR-1978/
MLA
"H.R. 1978: Recovering Missing Children Act." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-1978/.
Bluebook (legal)
H.R. 1978, 112th Cong. (2026), https://openamerica.io/bill/112-HR-1978/.
Markdown link
[H.R. 1978: Recovering Missing Children Act](https://openamerica.io/bill/112-HR-1978/)
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