Taxpayer Nondiscrimination & Protection Act of 2013

Taxpayer Nondiscrimination and Protection Act of 2013 - Amends the federal criminal code to set penalties of a fine, up to five years' imprisonment, or both, for any Internal Revenue Service (IRS) employee who engages in misconduct that warrants termination of employment (as specified in the Internal Revenue Service Restructuring and Reform Act of 1998) during the performance of official duties.

Declares that, for purposes of acts and omissions constituting misconduct referred to in that Act, the protections and guarantees afforded under the First Amendment of the Constitution to political speech and political expression shall not fail to be treated as rights under the Constitution.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 941 Introduced in Senate (IS)]

113th CONGRESS
  1st Session
                                 S. 941

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              May 14, 2013

Mr. Rubio (for himself, Mr. Heller, Mr. Vitter, Mr. Inhofe, Mr. Wicker, 
Mr. Johnson of Wisconsin, Mrs. Fischer, Mr. Risch, Mr. Coats, Mr. Kirk, 
Mr. Isakson, and Mr. Sessions) introduced the following bill; which was 
       read twice and referred to the Committee on the Judiciary

_______________________________________________________________________

                                 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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