---
kind: "section"
citation: "5 U.S.C. § 9503"
title: "5"
title_heading: "Government Organization and Employees"
number: "9503"
heading: "Streamlined critical pay authority"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/5/9503"
units:
  - "Part III — Employees"
  - "Subpart I — Miscellaneous"
  - "Chapter 95 — Personnel Flexibilities Relating to the Internal Revenue Service"
---

# §9503. Streamlined critical pay authority

- (a) Notwithstanding [section 9502](/usc/5/9502.md), and without regard to the provisions of this title governing appointments in the competitive [service](/usc/5/8401.md?p=26) or the [Senior Executive](/usc/5/3132.md?p=a-3) [Service](/usc/5/8401.md?p=26) and chapters [51](/usc/5/chptIII/sptD/ch51.md) and [53](/usc/5/chptIII/sptD/ch53.md) (relating to classification and [pay](/usc/5/7511.md?p=a-4) rates), the [Secretary](/usc/5/9901.md?p=2) of the Treasury may, Before[^1] September 30, 2013, establish, fix the compensation of, and appoint individuals to, designated critical administrative, technical, and professional [positions](/usc/5/5102.md?p=a-3) needed to carry out the functions of the Internal Revenue [Service](/usc/5/8401.md?p=26), if—
  - (1) the [positions](/usc/5/5102.md?p=a-3)—
    - (A) require expertise of an extremely high level in an administrative, technical, or professional field; and
    - (B) are critical to the Internal Revenue [Service](/usc/5/8401.md?p=26)’s successful accomplishment of an important mission;
  - (2) exercise of the [authority](/usc/5/7103.md?p=a-6) is necessary to recruit or retain an individual exceptionally well qualified for the [position](/usc/5/5102.md?p=a-3);
  - (3) the number of such [positions](/usc/5/5102.md?p=a-3) does not exceed 40 at any one time;
  - (4) designation of such [positions](/usc/5/5102.md?p=a-3) are approved by the [Secretary](/usc/5/9901.md?p=2) of the Treasury;
  - (5) the terms of such appointments are limited to no more than 4 years;
  - (6) appointees to such [positions](/usc/5/5102.md?p=a-3) were not Internal Revenue [Service](/usc/5/8401.md?p=26) [employees](/usc/5/4701.md?p=a-2) prior to June 1, 1998;
  - (7) total annual compensation for any appointee to such [positions](/usc/5/5102.md?p=a-3) does not exceed the highest total annual compensation payable at the rate determined under [section 104 of title 3](/usc/3/104.md); and
  - (8) all such [positions](/usc/5/5102.md?p=a-3) are excluded from the [collective bargaining](/usc/5/7103.md?p=a-12) unit.
- (b) Individuals appointed under this section shall not be considered to be [employees](/usc/5/4701.md?p=a-2) for purposes of subchapter II of chapter 75.

## Footnotes

[^1]: So in original. Probably should not be capitalized.

## Source credit

(Added Pub. L. 105–206, title I, § 1201(a), July 22, 1998, 112 Stat. 712; amended Pub. L. 110–161, div. D, title I, § 105, Dec. 26, 2007, 121 Stat. 1977; Pub. L. 113–6, div. F, title III, § 1309, Mar. 26, 2013, 127 Stat. 418.)

## Notes

### Editorial Notes

### References in Text

The provisions of this title governing appointments in the competitive service, referred to in subsec. (a), are classified generally to section 3301 et seq. of this title.

### Amendments

2013—Subsec. (a). Pub. L. 113–6, which directed substitution of “Before September 30, 2013” for “Before July 23, 2013” wherever appearing, was executed by making the substitution for “before July 23, 2013” in introductory provisions to reflect the probable intent of Congress.

2007—Subsec. (a). Pub. L. 110–161 substituted “before July 23, 2013” for “for a period of 10 years after the date of enactment of this section” in introductory provisions.
