113 S2066 PCS: 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.
U.S. Senate
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EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
1.
Intentional discrimination by employee of the Internal Revenue Service
(a)
Chapter 93 of title 18, United States Code, is amended by adding at the end the following:
1925.
Intentional discrimination by employee of the Internal Revenue Service
(a)
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 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)
Any person who violates subsection (a) shall be fined under this title, imprisoned not more than
10 years, or both.
(c)
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)
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.
.
March 3, 2014Read the second time and placed on the calendar