Title 5 › PART III — EMPLOYEES › Subpart I — Miscellaneous › CHAPTER 95 — PERSONNEL FLEXIBILITIES RELATING TO THE INTERNAL REVENUE SERVICE › § 9502
If the Treasury Secretary asks under section 5377 to set critical pay for one or more IRS jobs, the Office of Personnel Management may set the basic pay as high as the salary listed under section 104 of title 3, even if sections 5377(d)(2) and 5307 would otherwise limit it. Even if section 5307 would allow extra payments, no extra cash pay (like allowances, differentials, bonuses, or awards) may be paid in a year to an employee paid this way if it would push their total yearly pay above the maximum allowed at the salary under section 104 of title 3.
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Government Organization and Employees, Source: USLM XML via OLRC
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Reference
Citation
5 U.S.C. § 9502
Title 5, Government Organization and Employees
Last Updated
Aug 21, 2026
Release point: 119-102