As reported by the Senate Committee on the Judiciary on August 2, 2012
CBO estimates that implementing S. 225 would have no significant cost to the federal government. Enacting the bill would not affect direct spending and revenues; therefore, pay-as-you-go procedures do not apply.
Under S. 225, a federal law enforcement officer with an order from a federal district court could obtain the address of an individual from a federal tax return to help locate a missing child. CBO expects that any additional federal costs to provide those addresses would be minor because of the small number of cases likely to be involved. Any such costs would be subject to the availability of appropriated funds.
S. 225 contains no intergovernmental or private-sector mandates as defined in the Unfunded Mandates Reform Act and would impose no costs on state, local, or tribal governments.