There is one summary for H.R.1978. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (05/25/2011)

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.