Bill Text - The Taxpayer Nondiscrimination and Protection Act of 2013

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    .....................................................................

    (Original Signature of Member)

    113TH CONGRESS1ST SESSION H. R.ll

    To amend title 18, United States Code, to prevent discriminatory misconduct

    against taxpayers by Federal officers and employees, and for other purposes.

    IN THE HOUSE OF REPRESENTATIVES

    Mr. TURNER introduced the following bill; which was referred to the

    Committee on llllllllllllll

    A BILLTo amend title 18, United States Code, to prevent discrimi-

    natory misconduct against taxpayers by Federal officers

    and employees, and for other purposes.

    Be it enacted by the Senate and House of Representa-1

    tives of the United States of America in Congress assembled,2

    SECTION 1. SHORT TITLE.3

    This Act may be cited as the Taxpayer Non-4

    discrimination & Protection Act of 2013.5

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    SEC. 2. MISCONDUCT AGAINST TAXPAYERS BY INTERNAL1

    REVENUE SERVICE EMPLOYEES.2

    (a) CRIMINAL LIABILITY.Chapter 13 of title 18,3

    United States Code, is amended by adding at the end the4

    following:5

    250. Misconduct against taxpayers by Internal Rev-6

    enue Service employees7

    Whoever being an employee of the Internal Revenue8

    Service, engages, during the performance of that employ-9

    ees official duties, in an act or omission described in sec-10

    tion 1203(b) of the Internal Revenue Service Restruc-11

    turing and Reform Act of 1998 shall be fined under this12

    title or imprisoned not more than 5 years, or both..13

    (b) CLARIFICATION OFACTS AND OMISSION CONSTI-14

    TUTING MISCONDUCT.For purposes of section 1203 of15

    the Internal Revenue Service Restructuring and Reform16

    Act of 1998 and section 250 of title 18, United States17

    Code (as added by this section) the protections and guar-18

    antees afforded under the First Amendment of the Con-19

    stitution of the United States to political speech and polit-20

    ical expression shall not fail to be treated as rights under21

    the Constitution of the United States referred to in section22

    1203(b) of the Internal Revenue Service Restructuring23

    and Reform Act of 1998.24

    (c) CLERICAL AMENDMENT.The table of sections25

    for chapter 13 of title 18, United States Code, is amended26

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    by adding after the item relating to section 249 the fol-1

    lowing:2

    250. Discriminatory misconduct against taxpayers by Federal officers and em-

    ployees..

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