Title 26 — Internal Revenue Code
Chapter 80 — General Rules
§ 7812. Streamlined critical pay authority for information technology positions
Statutory text
In the case of any position which is critical to the functionality of the information technology operations of the Internal Revenue Service—
section 9503 of title 5, United States Code, 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 ” for “Before in subsection (a)” 1,
without regard to subparagraph (B) of subsection (a)(1), and
by substituting “the date of the enactment of the Taxpayer First Act” for “” in subsection (a)(6),
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 ” for “Before ” each place it appears in subsections (a) and (b), and
section 9505 of such title 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 ” for “Before ” in subsection (a), and
by substituting “the information technology operations” for “significant functions” in subsection (a).
Footnotes
- 1 So in original. The closing quotation marks probably should follow “Before ” instead of “(a)”.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Taxpayer First Act
Pub. L. 116–25 title II § 2103(a) · 133 Stat. 981
Enacted · 26 U.S.C. § 7812
(Added Pub. L. 116–25, title II, § 2103(a), July 1, 2019, 133 Stat. 1011.)
Source evidence
Code source credit
(Added Pub. L. 116–25, title II, § 2103(a), July 1, 2019, 133 Stat. 1011.)Enacted provision · exact public law section
(a) In General.— Subchapter A of chapter 80 is amended by adding at the end the following new section: “SEC. 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)’, “(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).” .
1 of 1 references resolved to an enrolled provision
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 .
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 .
Credits
(Added Pub. L. 116–25, title II, § 2103(a), , 133 Stat. 1011.)