Taxpayer Nondiscrimination and Protection Act of 2013 - Amends the federal criminal code to set penalties of a fine, up to five years' imprisonment, or both, for any Internal Revenue Service (IRS) employee who engages in misconduct that warrants termination of employment (as specified in the Internal Revenue Service Restructuring and Reform Act of 1998) during the performance of official duties.

Declares that, for purposes of acts and omissions constituting misconduct referred to in that Act, the protections and guarantees afforded under the First Amendment of the Constitution to political speech and political expression shall not fail to be treated as rights under the Constitution.