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

Summary

Applies special pay rules to IRS jobs that are critical to its information technology work from the date this law was enacted until September 30, 2025. These rules let the IRS hire and pay for key IT positions differently than usual during that time. The change tells agencies to use three existing pay authorities but with small edits. One usual limit will not apply. One old date (June 1, 1998) is replaced by the date the Taxpayer First Act was enacted. One rule is changed so it covers the “information technology operations” specifically instead of the broader “significant functions.”

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