Title 26 › Subtitle F — Procedure and Administration › CHAPTER 80 — GENERAL RULES › Subchapter A — Application of Internal Revenue Laws › § 7812
Extends special pay rules for IRS jobs that are critical to information technology. Those pay rules will apply from the date of the enactment of section 7812 of the Internal Revenue Code of 1986 through September 30, 2025. It does this by changing three parts of Title 5. For section 9503 it replaces the old date with the new period, tells agencies to ignore subparagraph (B) of subsection (a)(1), and swaps out June 1, 1998 for the date of the enactment of the Taxpayer First Act in subsection (a)(6). For section 9504 it replaces any “Before September 30, 2013” limit with the new period. For section 9505 it replaces “Before September 30, 2013” with the new period and changes “significant functions” to “the information technology operations.”
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Internal Revenue Code, Source: USLM XML via OLRC
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Reference
Citation
26 U.S.C. § 7812
Title 26, Internal Revenue Code
Last Updated
Sep 23, 2026
Release point: 119-110