To amend title 18, United States Code, to prohibit the intentional discrimination of a person or organization by an employee of the Internal Revenue Service.

Amends the federal criminal code to impose a fine and/or prison term of up to 10 years on any officer or employee of the Internal Revenue Service (IRS) who willfully acts, or purports to act, in his or her official capacity, whether or not under color of law, with the intent to injure, oppress, threaten, intimidate, or single out and subject to undue scrutiny for purposes of harassment any person or organization in any state: (1) based solely or primarily on the political, economic, or social positions held or expressed by such person or organization; or (2) because such person or organization has expressed a particular political, economic, or social position using any words or writing allowed by law.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4597 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 4597

  To amend title 18, United States Code, to prohibit the intentional 
   discrimination of a person or organization by an employee of the 
                       Internal Revenue Service.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 7, 2014

 Mr. Culberson (for himself, Mr. Carter, Mr. Stockman, Mr. Neugebauer, 
Mr. Gingrey of Georgia, and Mr. Chabot) introduced the following bill; 
          which was referred to the Committee on the Judiciary

_______________________________________________________________________

                                 A BILL


 
  To amend title 18, United States Code, to prohibit the intentional 
   discrimination of a person or organization by an employee of the 
                       Internal Revenue Service.

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

SECTION 1. INTENTIONAL DISCRIMINATION BY EMPLOYEE OF THE INTERNAL 
              REVENUE SERVICE.

    (a) In General.--Chapter 93 of title 18, United States Code, is 
amended by adding at the end the following:
``Sec. 1925. Intentional discrimination by employee of the Internal 
              Revenue Service
    ``(a) Offense.--It shall be unlawful for any officer or employee of 
the Internal Revenue Service to, regardless of whether the officer or 
employee is acting under color of law, willfully act, or purport to 
act, in his official capacity with the intent to injure, oppress, 
threaten, intimidate, or single out and subject to undue scrutiny for 
purposes of harassment any person or organization in any State--
            ``(1) based solely or primarily on the political, economic, 
        or social positions held or expressed by the person or 
        organization; or
            ``(2) because the person or organization has expressed a 
        particular political, economic, or social position using any 
        words or writing allowed by law.
    ``(b) Penalty.--Any person who violates subsection (a) shall be 
fined under this title, imprisoned not more than 10 years, or both.
    ``(c) Definition.--In this section, the term `State' means a State 
of the United States, the District of Columbia, and any commonwealth, 
territory, or possession of the United States.''.
    (b) Table of Sections.--The table of sections for chapter 93 of 
title 18, United States Code, is amended by inserting after the item 
relating to section 1924 the following:

``1924. Intentional discrimination by employee of the Internal Revenue 
                            Service.''.
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