I honestly don't understand why this would be necessary. If they are truly kidnapped by a dangerous person, why would that person then claim them on their tax returns. It just seems like this information could be collected elsewhere and it is directly targeting custody situations in which may be the family left because they were in danger. It's a slippery slope with this kind of stuff and the federal government. I just don't see why it would be necessary, maybe the bill needs to present more information as to why it is necessary.