,,ii  #aacth ,,congress  #ast ,session  
,s4 #ida  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,may #ad1 #bjac ,mr4
 ,rubio 7for himself1 ,mr4 ,heller1 ,mr4
 ,vitter1 ,mr4 ,inhofe1 ,mr4 ,wicker1   
,mr4 ,johnson of ,wisconsin1 ,mrs4      
,fischer1 ,mr4 ,risch1 ,mr4 ,coats1 ,mr4
 ,kirk1 ,mr4 ,isakson1 and ,mr4         
,sessions7 introduced the following     
bill2 which was read twice and referred 
to the ,committee on the ,judiciary  ,a 
,,bill  ,to amend title #ah1 ,united    
,states ,code1 to prevent discriminatory
 misconduct against taxpayers by        
,federal officers and employees1 and for
 other purposes4  #a4 ,short title ,this
 ,act may be cited as the ,taxpayer     
,nondiscrimination  ,protection ,act of 
#bjac4  #b4 ,misconduct against         
taxpayers by ,internal ,revenue ,service
 employees  7a7 ,criminal liability     
,chapter #ac of title #ah1 ,united      
,states ,code1 is amended by adding at  
the end the following3  #bej4           
,misconduct against taxpayers by        

,internal ,revenue ,service employees   
,whoever being an employee of the       
,internal ,revenue ,service1 engages1   
during the performance of that          
employee's official duties1 in an act or
 omission described in section #abjc7;b7
 of the ,internal ,revenue ,service     
,restructuring and ,reform ,act of #aiih
 shall be fined under this title or     
imprisoned not more than #e years1 or   
both4  4  7b7 ,clarification of acts and
 omission constituting misconduct ,for  
purposes of section #abjc of the        
,internal ,revenue ,service             
,restructuring and ,reform ,act of #aiih
 and section #bej of title #ah1 ,united 
,states ,code 7as added by this section7
 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 
#abjc7;b7 of the ,internal ,revenue     

,service ,restructuring and ,reform ,act
 of #aiih4  7c7 ,clerical amendment ,the
 table of sections for chapter #ac of   
title #ah1 ,united ,states ,code1 is    
amended by adding after the item        
relating to section #bdi the following3 
#bej4 ,discriminatory misconduct against
 taxpayers by ,federal officers and     
employees4  4