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.

“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, or purport to act, in his official capacity 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.”