Taxpayer Nondiscrimination & Protection Act of 2013

Taxpayer Nondiscrimination and Protection Act of 2013 - Amends the federal criminal code to establish penalties for misconduct against a taxpayer by an Internal Revenue Service (IRS) employee during the performance of official duties, specifically including a violation of the protections and guarantees afforded under the First Amendment of the Constitution to political speech and political expression.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1950 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 1950

   To amend title 18, United States Code, to prevent discriminatory 
misconduct against taxpayers by Federal officers and employees, and for 
                            other purposes.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 13, 2013

 Mr. Turner (for himself, Mr. Mica, Mr. Rodney Davis of Illinois, Mr. 
    Bonner, Mr. Lankford, Mr. Bridenstine, Mr. Johnson of Ohio, Mr. 
Schweikert, Mr. Bilirakis, Mr. McKinley, Mr. Williams, Mr. Fitzpatrick, 
   Mr. Rice of South Carolina, Mr. Cramer, Mr. Lance, Mr. Brooks of 
Alabama, Mr. Chabot, Mr. Fincher, Mr. Farenthold, Mr. Ross, Mr. Salmon, 
 and Mr. Meehan) introduced the following bill; which was referred to 
  the Committee on the Judiciary, and in addition to the Committee on 
   Ways and Means, for a period to be subsequently determined by the 
  Speaker, in each case for consideration of such provisions as fall 
           within the jurisdiction of the committee concerned

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                                 A BILL


 
   To amend title 18, United States Code, to prevent discriminatory 
misconduct against taxpayers by Federal officers and employees, and for 
                            other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Taxpayer Nondiscrimination & 
Protection Act of 2013''.

SEC. 2. MISCONDUCT AGAINST TAXPAYERS BY INTERNAL REVENUE SERVICE 
              EMPLOYEES.

    (a) Criminal Liability.--Chapter 13 of title 18, United States 
Code, is amended by adding at the end the following:
``Sec. 250. Misconduct against taxpayers by Internal Revenue Service 
              employees
    ``Whoever being an employee of the Internal Revenue Service, 
engages, during the performance of that employee's official duties, in 
an act or omission described in section 1203(b) of the Internal Revenue 
Service Restructuring and Reform Act of 1998 shall be fined under this 
title or imprisoned not more than 5 years, or both.''.
    (b) Clarification of Acts and Omission Constituting Misconduct.--
For purposes of section 1203 of the Internal Revenue Service 
Restructuring and Reform Act of 1998 and section 250 of title 18, 
United States Code (as added by this section) the protections and 
guarantees afforded under the First Amendment of the Constitution of 
the United States to political speech and political expression shall 
not fail to be treated as rights under the Constitution of the United 
States referred to in section 1203(b) of the Internal Revenue Service 
Restructuring and Reform Act of 1998.
    (c) Clerical Amendment.--The table of sections for chapter 13 of 
title 18, United States Code, is amended by adding after the item 
relating to section 249 the following:

``250. Discriminatory misconduct against taxpayers by Federal officers 
                            and employees.''.
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