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H. Rept. 114-542 1 (2016-05-10)

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                    114TH CONGRESS                                         REPORT
                       2d Session     HOUSE   OF REPRESENTATIVES           114-542







                               RECOVERING MISSING CHILDREN ACT



                      MAY 10, 2016.-Committed to the Committee of the Whole House on the State of
                                       the Union and ordered to be printed




                       Mr. BRADY  of Texas, from the Committee  on Ways  and  Means,
                                          submitted  the following


                                             REPORT

                                           [To accompany H.R. 3209]

                              [Including cost estimate of the Congressional Budget Office]

                      The  Committee   on Ways  and  Means,  to whom  was  referred the
                    bill (H.R. 3209) to amend   the Internal Revenue   Code  of 1986 to
                    permit the disclosure of certain tax return information for the pur-
                    pose of missing or exploited children investigations, having consid-
                    ered the  same, report favorably thereon  with an  amendment and
                    recommend   that the bill as amended do pass.

                                                 CONTENTS
                                                                                    Page
                       I. SUMMARY AND  BACKGROUND .............................................................  3
                            A. Purpose and Sum m ary  .....................................................................  3
                            B. Background and Need for Legislation .............................................  3
                            C. Legislative  H istory  ...........................................................................  3
                      II. EXPLANATION     OF  THE  BILL   ................................................................. .  4
                            A. Disclosure of Certain Return Information Relating to Missing
                                or Exploited  Children  Investigations  ............................................  4
                     III. VOTES OF THE COMMITTEE      ....................................................................  8
                     IV. MOTION  TO REPORT THE  BILL .............................................................  9
                     V.  BUDGET  EFFECTS  OF THE BILL ...........................................................  9
                            A. Committee Estimate of Budgetary Effects .....................................  9
                            B. Statement Regarding New Budget Authority and Tax Expendi-
                                tures Budget Authority  .................................................................  9
                             C. Cost Estimate Prepared by the Congressional Budget Office .......     9
                     VI. OTHER  MATTERS   TO BE  DISCUSSED  UNDER   THE  RULES  OF
                          TH E H O U SE ..............................................................................................  10
                            A. Committee Oversight Findings and Recommendations .................    10
                            B. Statement of General Performance Goals and Objectives ............. 10
                            C. Information Relating to Unfunded Mandates ................................ 10
                            D. Applicability of House Rule XXI 5(b) .............................................. 10
                            E. Tax Com plexity  Analysis  ..................................................................  11


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