S. 2073 — Introduced in Senate

II 113th CONGRESS 2d Session S. 2073 IN THE SENATE OF THE UNITED STATES February 27, 2014 Mr. Cruz 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: 1924. Intentional discrimination by employee of the Internal Revenue Service. .