Title 26, Internal Revenue CodeRelease 119-110

§7812 Streamlined Critical Pay Authority for Information Technology Positions

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

Last updated Sep 23, 2026|Official source

Summary

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.”

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)” ,
(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

Sep 23, 2026

Release point: 119-110