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Title 26 — Internal Revenue CodeRelease 119-73

§7812 Streamlined Critical Pay Authority for Information Technology Positions

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 80— GENERAL RULES › Subchapter A— Application of Internal Revenue Laws › § 7812

Last updated Apr 6, 2026|Official source

Summary

To help the IRS hire people for jobs critical to its information technology operations, special streamlined hiring and pay rules from federal personnel law were opened up for a set window: from this provision's enactment through September 30, 2025. During that window the IRS could use the critical pay authority for IT positions without some of the usual limits. That window has now closed, so the authority no longer has current effect.

Full Legal Text

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).

Legislative History

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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7812

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73