Adds a new subparagraph (E) to paragraph (1) of 31 U.S.C. 1341(a) prohibiting obligating or expending Federal funds for covered government actions or enforcement claims substantially motivated by protected speech or participation, and adds a new paragraph (3) creating a private cause of action and specifying jurisdictional rules for such actions.

Provides that notwithstanding 28 U.S.C. 2678, there shall not be a limit on the award of attorney’s fees and costs under subsection (b) of this section (i.e., exempts awards under this section from any limits in 28 U.S.C. 2678).

Provides that notwithstanding 28 U.S.C. 2412, there shall not be a limit on the award of attorney’s fees and costs under subsection (b) of this section (i.e., exempts awards under this section from any limits in 28 U.S.C. 2412).

Provides that notwithstanding 18 U.S.C. 3006A, there shall not be a limit on the award of attorney’s fees and costs under subsection (b) of this section (i.e., exempts awards under this section from any limits in 18 U.S.C. 3006A).

Creates an exception for civil actions under this section allowing a Federal court to issue an injunction to restrain the assessment or collection of a tax 'without regard to' 26 U.S.C. §7421 where the covered person demonstrates the Government's action to deny, investigate, or revoke tax-exempt status is substantially motivated by protected speech or participation.

Provides that Federal courts shall have jurisdiction of a civil action under this section 'without regard to' 8 U.S.C. §1252 (section 242 of the Immigration and Nationality Act), i.e., establishes that the jurisdictional limits in 8 U.S.C. §1252 do not bar civil actions brought under this section.