Title 5Government Organization and EmployeesRelease 119-73not60

§9503 Streamlined Critical Pay Authority

Title 5 › Part III— EMPLOYEES › Subpart I— Miscellaneous › Chapter 95— PERSONNEL FLEXIBILITIES RELATING TO THE INTERNAL REVENUE SERVICE › § 9503

Last updated Apr 3, 2026|Official source

Summary

The Secretary of the Treasury may, before September 30, 2013, create, set pay for, and hire people into special IRS administrative, technical, and professional jobs outside the usual federal hiring and pay rules. These hires are allowed only if the jobs need very high-level expertise, are critical to the IRS mission, are needed to recruit or keep an exceptionally well-qualified person, total no more than 40 at any time, are approved by the Secretary, last no more than 4 years, are for people who were not IRS employees before June 1, 1998, have pay that does not exceed the highest annual pay set under section 104 of Title 3, and are excluded from collective bargaining. People hired this way are not treated as employees under subchapter II of chapter 75.

Full Legal Text

Title 5, §9503

Government Organization and Employees — Source: USLM XML via OLRC

(a)Notwithstanding section 9502, and without regard to the provisions of this title governing appointments in the competitive service or the Senior Executive Service and chapters 51 and 53 (relating to classification and pay rates), the Secretary of the Treasury may, Before 11 So in original. Probably should not be capitalized. September 30, 2013, establish, fix the compensation of, and appoint individuals to, designated critical administrative, technical, and professional positions needed to carry out the functions of the Internal Revenue Service, if—
(1)the positions—
(A)require expertise of an extremely high level in an administrative, technical, or professional field; and
(B)are critical to the Internal Revenue Service’s successful accomplishment of an important mission;
(2)exercise of the authority is necessary to recruit or retain an individual exceptionally well qualified for the position;
(3)the number of such positions does not exceed 40 at any one time;
(4)designation of such positions are approved by the Secretary of the Treasury;
(5)the terms of such appointments are limited to no more than 4 years;
(6)appointees to such positions were not Internal Revenue Service employees prior to June 1, 1998;
(7)total annual compensation for any appointee to such positions does not exceed the highest total annual compensation payable at the rate determined under section 104 of title 3; and
(8)all such positions are excluded from the collective bargaining unit.
(b)Individuals appointed under this section shall not be considered to be employees for purposes of subchapter II of chapter 75.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

The provisions of this title governing appointments in the competitive service, referred to in subsec. (a), are classified generally to section 3301 et seq. of this title.

Amendments

2013—Subsec. (a). Pub. L. 113–6, which directed substitution of “Before
September 30, 2013” for “Before
July 23, 2013” wherever appearing, was executed by making the substitution for “before
July 23, 2013” in introductory provisions to reflect the probable intent of Congress. 2007—Subsec. (a). Pub. L. 110–161 substituted “before
July 23, 2013” for “for a period of 10 years after the date of enactment of this section” in introductory provisions.

Reference

Citations & Metadata

Citation

5 U.S.C. § 9503

Title 5Government Organization and Employees

Last Updated

Apr 3, 2026

Release point: 119-73not60