S.Amdt. 995
What it does: Adds SEC. ___. TAXPAYER NONDISCRIMINATION & PROTECTION ACT OF 2013 wherever appropriate
Sen. Marco Rubio (R-FL)What it changes
1 change to S. 954
Adds SEC. ___. TAXPAYER NONDISCRIMINATION & PROTECTION ACT OF 2013 wherever appropriate
Adds a sectionInserted: SEC. ___. TAXPAYER NONDISCRIMINATION & PROTECTION ACT OF 2013.
Inserted: (a) Short Title.--This section may be cited as the "Taxpayer Nondiscrimination & Protection Act of 2013".
Inserted: (b) Misconduct Against Taxpayers by Internal Revenue Service Employees.--
Inserted: (1) Criminal liability.--Chapter 13 of title 18, United States Code, is amended by adding at the end the following:
Inserted: "Sec. 250. Misconduct against taxpayers by Internal Revenue Service employees "Whoever being an employee of the Internal Revenue Service, knowingly 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.".
Inserted: (2) Clarification of acts and omission constituting misconduct.--
Inserted: (A) Release of information and political views.--Section 1203(b) of the Internal Revenue Service Restructuring and Reform Act of 1998 (26 U.S.C. 7804 note) is amended--
Inserted: (i) in paragraph (9), by striking "; and" and inserting a semicolon;
Inserted: (ii) in paragraph (10), by striking the period and inserting a semicolon;
Inserted: (iii) by inserting at the end the following:
Inserted: "(11) making decisions regarding enforcement actions or investigations, including decisions regarding their relative priority, based on factors related to political or social views, statements, or affiliations of a taxpayer; and
Inserted: "(12) wilfully releasing confidential taxpayer information to members of the public.".
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Inserted: (B) First amendment protections.--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.
Inserted: (3) 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:
Inserted: "250. Discriminatory misconduct against taxpayers by Federal officers and employees.".
The amendment doesn't say where this goes; the clerk decides.
Original wording
At the appropriate place, insert the following:
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As printed
SA 995. Mr. RUBIO submitted an amendment intended to be proposed by him to the bill S. 954, to reauthorize agricultural programs through 2018; which was ordered to lie on the table; as follows:
At the appropriate place, insert the following:
SEC. ___. TAXPAYER NONDISCRIMINATION & PROTECTION ACT OF 2013.
(a) Short Title.--This section may be cited as the “Taxpayer Nondiscrimination & Protection Act of 2013”.
(b) Misconduct Against Taxpayers by Internal Revenue Service Employees.--
(1) Criminal liability.--Chapter 13 of title 18, United States Code, is amended by adding at the end the following:
“Sec. 250. Misconduct against taxpayers by Internal Revenue
Service employees
“Whoever being an employee of the Internal Revenue Service, knowingly 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.”.
(2) Clarification of acts and omission constituting misconduct.--
(A) Release of information and political views.--Section 1203(b) of the Internal Revenue Service Restructuring and Reform Act of 1998 (26 U.S.C. 7804 note) is amended--
(i) in paragraph (9), by striking “; and” and inserting a semicolon;
(ii) in paragraph (10), by striking the period and inserting a semicolon;
(iii) by inserting at the end the following:
“(11) making decisions regarding enforcement actions or investigations, including decisions regarding their relative priority, based on factors related to political or social views, statements, or affiliations of a taxpayer; and
“(12) wilfully releasing confidential taxpayer information to members of the public.”.
(B) First amendment protections.--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.
(3) 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.”.
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Senate amendment submitted
May 21, 2013