US Codex
Bill
Notes

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.

H.R. 2025 · 113th Congress · May 16, 2013 · Lineage

A BILL

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.