Title 5Government Organization and EmployeesRelease 119-73

§9503 Streamlined critical pay authority

Title 5 › Part PART III— - EMPLOYEES › Subpart Subpart I— - Miscellaneous › Chapter CHAPTER 95— - PERSONNEL FLEXIBILITIES RELATING TO THE INTERNAL REVENUE SERVICE › § 9503

Last updated Apr 6, 2026|Official source

Summary

The Secretary of the Treasury can, before September 30, 2013, create and fill special Internal Revenue Service jobs that ignore the usual civil service hiring and pay rules. There can be no more than 40 such jobs at once. The jobs must need extremely high-level administrative, technical, or professional skill and must be critical to the IRS’s mission. Hiring this way must be needed to recruit or keep someone exceptionally well qualified. The Secretary must approve the job designations. Appointments last no more than 4 years. People hired must not have been IRS employees before June 1, 1998. Yearly pay for these hires cannot exceed the highest annual pay set under section 104 of title 3. All these jobs are excluded from union collective bargaining. People hired under this authority are not treated as employees for the rules in subchapter II of chapter 75.

Full Legal Text

Title 5, §9503

Government Organization and Employees — Source: USLM XML via OLRC

(a)Notwithstanding section 9502, and without regard to the provisions of this title governing appointments in the competitive service or the Senior Executive Service and chapters 51 and 53 (relating to classification and pay rates), the Secretary of the Treasury may, Before 11 So in original. Probably should not be capitalized. September 30, 2013, establish, fix the compensation of, and appoint individuals to, designated critical administrative, technical, and professional positions needed to carry out the functions of the Internal Revenue Service, if—
(1)the positions—
(A)require expertise of an extremely high level in an administrative, technical, or professional field; and
(B)are critical to the Internal Revenue Service’s successful accomplishment of an important mission;
(2)exercise of the authority is necessary to recruit or retain an individual exceptionally well qualified for the position;
(3)the number of such positions does not exceed 40 at any one time;
(4)designation of such positions are approved by the Secretary of the Treasury;
(5)the terms of such appointments are limited to no more than 4 years;
(6)appointees to such positions were not Internal Revenue Service employees prior to June 1, 1998;
(7)total annual compensation for any appointee to such positions does not exceed the highest total annual compensation payable at the rate determined under section 104 of title 3; and
(8)all such positions are excluded from the collective bargaining unit.
(b)Individuals appointed under this section shall not be considered to be employees for purposes of subchapter II of chapter 75.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

The provisions of this title governing appointments in the competitive service, referred to in subsec. (a), are classified generally to section 3301 et seq. of this title.

Amendments

2013—Subsec. (a). Pub. L. 113–6, which directed substitution of “Before
September 30, 2013” for “Before
July 23, 2013” wherever appearing, was executed by making the substitution for “before
July 23, 2013” in introductory provisions to reflect the probable intent of Congress. 2007—Subsec. (a). Pub. L. 110–161 substituted “before
July 23, 2013” for “for a period of 10 years after the date of enactment of this section” in introductory provisions.

Reference

Citations & Metadata

Citation

5 U.S.C. § 9503

Title 5Government Organization and Employees

Last Updated

Apr 6, 2026

Release point: 119-73