The action
$\int d\theta$
has a gauge symmetry $d\theta \mapsto d\theta + df$. The gauge equivalence classes are discrete (labelled by the winding number), so the equations of motion don't say anything (and the gauge field is automatically flat for dimensional reasons).
The action is integer-valued, so you get a different "TQFT" for every parameter $\alpha \in U(1)$ by
$S_\alpha = \alpha \int d\theta$.