A bill 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.

Bill: 114-s-273
Sponsor: full_name: Sen. Cruz, Ted [R-TX]
Introduced: 2015-01-28
Policy area: Crime and Law Enforcement
Subjects: Department of the Treasury

Government employee pay, benefits, personnel management

Government ethics and transparency, public corruption

Internal Revenue Service (IRS)

Tax administration and collection, taxpayers

Tax-exempt organizations
Latest action: action_date: 2015-07-29
text: Committee on the Judiciary Subcommittee on Oversight, Agency Action, Federal Rights and Federal Courts. Hearings held.

Summaries:
action_date: 2015-01-28
action_desc: Introduced in Senate
text: <p>Amends the federal criminal code to impose a fine and/or prison term of up to 10 years on any officer or employee of the Internal Revenue Service (IRS) who willfully acts 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 such person or organization; or (2) because such person or organization has expressed a particular political, economic, or social position using any words or writing allowed by law.</p>

tv_txt: II 114th CONGRESS 1st Session S. 273 IN THE SENATE OF THE UNITED STATES January 28, 2015 Mr. Cruz (for himself, Mr. Grassley , Mr. Inhofe , Mr. Vitter , and Mr. Blunt ) 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 prohibit the intentional discrimination of a person or organization by an employee of the Internal Revenue Service.

1. Intentional discrimination by employee of the Internal Revenue Service (a) In general 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) Offense 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) Penalty Any person who violates subsection (a) shall be fined under this title, imprisoned not more than 10 years, or both. (c) Definition 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) Table of sections 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: 1925. Intentional discrimination by employee of the Internal Revenue Service. .