§7812 — Title 26 Internal Revenue Code | U.S. Code

Summary

Let federal special pay rules be used for any IRS job that is critical to its information technology work. Apply the rules in 5 U.S.C. sections 9503, 9504, and 9505 but make a few changes: wherever those rules said "Before September 30, 2013," treat them instead as covering the period that starts on the date section 7812 of the Internal Revenue Code of 1986 is enacted and ends on September 30, 2025. In section 9503, do not apply subparagraph (B) of subsection (a)(1), and replace the date June 1, 1998 in subsection (a)(6) with the date the Taxpayer First Act was enacted. In section 9505(a), replace the term "significant functions" with "the information technology operations."

Title 26, §7812

Internal Revenue Code — Source: USLM XML via OLRC

In the case of any position which is critical to the functionality of the information technology operations of the Internal Revenue Service—

(1)section 9503 of title 5, United States Code, shall be applied—

(A)by substituting “during the period beginning on the date of the enactment of section 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2025” for “Before September 30, 2013 in subsection (a)” 11 So in original. The closing quotation marks probably should follow “Before September 30, 2013” instead of “(a)”.,

(B)without regard to subparagraph (B) of subsection (a)(1), and

(C)by substituting “the date of the enactment of the Taxpayer First Act” for “June 1, 1998” in subsection (a)(6),

(2)section 9504 of such title 5 shall be applied by substituting “During the period beginning on the date of the enactment of section 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2025” for “Before September 30, 2013” each place it appears in subsections (a) and (b), and

(3)section 9505 of such title shall be applied—

(A)by substituting “During the period beginning on the date of the enactment of section 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2025” for “Before September 30, 2013” in subsection (a), and

(B)by substituting “the information technology operations” for “significant functions” in subsection (a).

Notes & Related Subsidiaries

Editorial Notes

References in Text

The date of the enactment of section 7812 of the Internal Revenue Code of 1986, referred to in text, is the date of enactment of Pub. L. 116–25, which was approved

July 1, 2019. The date of the enactment of the Taxpayer First Act, referred to in par. (1)(C), is the date of enactment of Pub. L. 116–25, which was approved

July 1, 2019.

§7812 Streamlined critical pay authority for information technology positions

Summary

Title 26, §7812

Notes & Related Subsidiaries

Editorial Notes

References in Text

Citations & Metadata