Taxpayer Nondiscrimination & Protection Act of 2015

Bill: 114-hr-1144
Sponsor: full_name: Rep. Turner, Michael R. [R-OH-10]
Introduced: 2015-02-26
Policy area: Crime and Law Enforcement
Subjects: Department of the Treasury

First Amendment rights

Government ethics and transparency, public corruption

Internal Revenue Service (IRS)

Tax administration and collection, taxpayers
Latest action: action_date: 2015-03-31
text: Referred to the Subcommittee on Crime, Terrorism, Homeland Security, and Investigations.

Summaries:
action_date: 2015-02-26
action_desc: Introduced in House
text: <p><b>Taxpayer Nondiscrimination and Protection Act of 2015</b></p> <p>Amends the federal criminal code to establish penalties for misconduct against a taxpayer by an Internal Revenue Service employee during the performance of official duties, specifically including a violation of the protections and guarantees afforded under the First Amendment of the Constitution to political speech and political expression.</p>

tv_txt: I 114th CONGRESS 1st Session H. R. 1144 IN THE HOUSE OF REPRESENTATIVES February 26, 2015 Mr. Turner introduced the following bill; which was referred to the Committee on the Judiciary , and in addition to the Committee on Ways and Means , for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned A BILL To amend title 18, United States Code, to prevent discriminatory misconduct against taxpayers by Federal officers and employees, and for other purposes.

1. Short title This Act may be cited as the Taxpayer Nondiscrimination & Protection Act of 2015 . 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: 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. .