Should it be Illegal for the IRS to Target Taxpayers for Exercising Their First Amendment Rights? (H.R. 4903)

What is H.R. 4903?

(Updated July 28, 2020)

This bill would prohibit the Internal Revenue Service (IRS) from targeting American citizens for exercising any right that is guaranteed by the First Amendment to the Constitution of the U.S.

It was introduced in response to the IRS targeting scandal that was revealed in 2013, where the agency selected the applications of political groups for additional scrutiny based on their names or political themes they focused on.

The First Amendment to the U.S. Constitution guarantees the freedom of speech, assembly, religion, and the press:

“Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof, or abridging the freedom of speech, or of the press, or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances.”

Argument in favor

Given the IRS’ history of being used to weaken political opponents Congress has a responsibility to ensure that the agency doesn’t infringe on Americans’ rights.

Argument opposed

Clearly the IRS shouldn’t be infringing on the constitutional rights of citizens, so this bill is merely trying to undermine the agency while stating the obvious.

Impact

Taxpayers who might have otherwise been targeted by the IRS for additional scrutiny; and the IRS.

Cost of H.R. 4903

A CBO cost estimate is unavailable.

Additional Info

In-Depth: Sponsoring Rep. Rick Allen (R-GA) introduced this bill to prevent the IRS from targeting Americans for additional scrutiny of their taxes because of how they choose to exercise their First Amendment rights:

“I am proud to introduce legislation to preserve the integrity of the First Amendment by ensuring its protections are never compromised by unelected federal bureaucrats. My legislation protects Americans by prohibiting the use of funds by IRS and its bureaucrats to carry out government abuse on citizens for exercising their God-given constitutional rights. I can think of nothing more despicable… The Constitution is the law of the land, whether the IRS likes it or not.”

House Majority Leader Kevin McCarthy (R-CA) and several other lawmakers including Rep. Allen coauthored an op-ed column in Townhall, where they stated that they expect this bill to have “wide bipartisan support” when it arrives on the House floor for a vote.

Media:

• Sponsoring Rep. Rick Allen (R-GA) Press Release
• Townhall