Us Code § 7812 - Streamlined critical pay authority for information technology positions
Full text of Us Code United States Code § 7812 — Streamlined critical pay authority for information technology positions, with citation guidance and answers to common questions.
§ 7812. Streamlined critical pay authority for information technology positions
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)" 1,
(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).
(Added Pub. L. 116–25, title II, §2103(a), July 1, 2019, 133 Stat. 1011.)
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.
Subchapter B—Effective Date and Related Provisions
About This Section
26 U.S.C. § 7812 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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