[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2025 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 2025

 To amend the Internal Revenue Code of 1986 to require the termination 
of employment of IRS employees for discrimination against any taxpayer 
       on basis of political affiliation, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 16, 2013

  Mr. Gosar introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to require the termination 
of employment of IRS employees for discrimination against any taxpayer 
       on basis of political affiliation, 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. TERMINATION OF EMPLOYMENT FOR DISCRIMINATION AGAINST ANY 
              TAXPAYER ON BASIS OF POLITICAL AFFILIATION.

    (a) In General.--Subsection (b) of section 1203 of the Internal 
Revenue Service Restructuring and Reform Act of 1998 (26 U.S.C. 7804 
note) is amended by striking ``and'' at the end of paragraph (9), by 
striking the period at the end of paragraph (10) and inserting ``; 
and'', and by inserting after paragraph (10) the following:
            ``(11) discriminating against any taxpayer on the basis of 
        political affiliation.''.
    (b) Discrimination on the Basis of Political Affiliation Defined.--
Section 1203 of such Act is amended by adding at the end the following 
new subsection:
    ``(e) Discrimination on the Basis of Political Affiliation.--For 
purposes of subsection (b), `discrimination on the basis of political 
affiliation' is treatment or consideration of, or making a distinction 
in favor of or against, a person or thing based membership or belief in 
a particular political party, organization, or ideology.''.
    (c) Effective Date.--The amendment made by subsection (a) shall 
apply with respect to any action taken after the date of the enactment 
of this Act.

SEC. 2. TERMINATION OF EMPLOYMENT FOR MISUSE OF GOVERNMENT RESOURCES.

    (a) In General.--Paragraph (10) of section 1203(b) of the Internal 
Revenue Service Restructuring and Reform Act of 1998 (26 U.S.C. 7804 
note), as amended by this Act, is amended by inserting ``or out of 
arbitrary or capricious or politically motivated reasons'' before the 
semicolon at the end.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply with respect to any action taken after the date of the enactment 
of this Act.

SEC. 3. AWARDING OF COSTS AND FEES TO TAXPAYERS WRONGFULLY 
              DISCRIMINATED AGAINST.

    (a) In General.--Subsection (a) of section 7430 of the Internal 
Revenue Code of 1986 is amended by inserting ``or wrongfully 
discriminated against,'' after ``title,''.
    (b) Wrongful Discrimination Defined.--Subsection (c) of section 
7430 of such Code is amended by adding at the end the following:
            ``(8) Wrongful discrimination.--Wrongful discrimination 
        occurs if a final determination is made in an administrative or 
        judicial proceeding that there has been a violation of a right 
        specified in section 1203(b)(3) of the Internal Revenue Service 
        Restructuring and Reform Act of 1998 (26 U.S.C. 7804 note).''.
    (c) Effective Date.--The amendment made by subsection (a) shall 
apply to civil actions or proceedings commenced after the date of the 
enactment of this Act.
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