Pay authority for critical positions

U.S.C. Title 5 - GOVERNMENT ORGANIZATION AND EMPLOYEES 5 U.S.C. United States Code, 2023 Edition Title 5 - GOVERNMENT ORGANIZATION AND EMPLOYEES PART III - EMPLOYEES Subpart I - Miscellaneous CHAPTER 95 - PERSONNEL FLEXIBILITIES RELATING TO THE INTERNAL REVENUE SERVICE Sec. 9502 - Pay authority for critical positions From the U.S. Government Publishing Office, www.gpo.gov

§9502. Pay authority for critical positions

(a) When the Secretary of the Treasury seeks a grant of authority under section 5377 for critical pay for 1 or more positions at the Internal Revenue Service, the Office of Personnel Management may fix the rate of basic pay, notwithstanding sections 5377(d)(2) and 5307, at any rate up to the salary set in accordance with section 104 of title 3. (b) Notwithstanding section 5307, no allowance, differential, bonus, award, or similar cash payment may be paid to any employee receiving critical pay at a rate fixed under subsection (a), in any calendar year if, or to the extent that, the employee's total annual compensation will exceed the maximum amount of total annual compensation payable at the salary set in accordance with section 104 of title 3.

(Added Pub. L. 105–206, title I, §1201(a), July 22, 1998, 112 Stat. 712; amended Pub. L. 110–161, div. D, title I, §107, Dec. 26, 2007, 121 Stat. 1977.)

Editorial Notes

Amendments 2007—Subsec. (a). Pub. L. 110–161 substituted "Office of Personnel Management" for "Office of Management and Budget".