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Internal Revenue Code · 26 U.S.C.

§ 7812. Streamlined critical pay authority for information technology positions

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 7812

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
In force
Added
July 1, 2019 by Pub. L. 116–25
Length
3 subsections · 242 words · about 1 min to read
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)” 11 So in original. The closing quotation marks probably should follow “Before September 30, 2013” instead of “(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).

(Added Pub. L. 116–25, title II, § 2103(a), July 1, 2019, 133 Stat. 1011.)

Amendment history

From the source credit and the official notes, newest first.

  1. Added by Pub. L. 116–25

Where it sits in the Code

  1. Subtitle F Procedure and Administration
  2. Chapter 80 GENERAL RULES
  3. Subchapter A Application of Internal Revenue Laws

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

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.