This bill would add to the list of things that IRS employees can be fired for: abusing official work procedures for political purposes. Basically using their position in the IRS with political motivations — for example, auditing a political organization that they don't agree with etc.
Currently, there is a list of 10 offenses that can lead to the firing of an IRS employee, nicknamed the “Ten Deadly Sins.” These "sins" were established in the IRS Restructuring and Reform Act of 1998, and are as follows:
Willful failure to obtain the required approval signatures on documents authorizing the seizure of a taxpayer’s home, personal belongings or business assets.
Providing a false statement under oath related to a taxpayer or the taxpayer’s representative.
Any violation of a right set forth in the Constitution, Civil Rights Act of 1964, and the Americans With Disabilities Act of 1990 against a taxpayer, the taxpayer’s representative, or another IRS employee.
Falsifying or destroying documents to conceal mistakes made by an employee related to a taxpayer’s case.
Assault or battery (with a criminal conviction) against a taxpayer, their representative, or an IRS employee. A final judgment in a civil case related to either the assault or battery also qualifies under this provision.
Violations of the Internal Revenue Code of 1986, Treasury Department regulations or IRS policies for the purpose of harassing or retaliating against a taxpayer, their representative, or an IRS employee.
Misusing the provisions of Section 6103 of the Internal Revenue Code of 1986 to conceal information from a Congressional inquiry.
Willful failure to file any tax return before the date prescribed to do so.
Willful understatement of federal tax liability.
Threatening to audit a taxpayer for the purpose of extracting personal gain or benefit.
You could argue that this bill is covered in that last bullet point, but this bill's sponsor doesn't want to take any chances. Although, audits aren't the only thing covered in this new provision, IRS employees would be fired for performing, delaying, or failing to perform (or threatening to do these things) for personal benefit or for a political gain.