US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 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)
1
1 So in original. The closing quotation marks probably should follow “Before ” instead of “(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 ” for “Before 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 “” 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 ” for “Before ” 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 ” for “Before ” in subsection (a), and
(B)
by substituting “the information technology operations” for “significant functions” in subsection (a).

Pub. L. 116–25, title II, § 2103(a)133 Stat. 1011(Added , , .)

Editorial Notes

References in Text

Pub. L. 116–25The date of the enactment of section 7812 of the Internal Revenue Code of 1986, referred to in text, is the date of enactment of , which was approved .

Pub. L. 116–25The date of the enactment of the Taxpayer First Act, referred to in par. (1)(C), is the date of enactment of , which was approved .