---
kind: "section"
citation: "5 U.S.C. § 9504"
title: "5"
title_heading: "Government Organization and Employees"
number: "9504"
heading: "Recruitment, retention, relocation incentives, and relocation expenses"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/5/9504"
units:
  - "Part III — Employees"
  - "Subpart I — Miscellaneous"
  - "Chapter 95 — Personnel Flexibilities Relating to the Internal Revenue Service"
---

# §9504. Recruitment, retention, relocation incentives, and relocation expenses

- (a) Before September 30, 2013 and subject to approval by the [Office](/usc/5/5402.md?p=3) of Personnel Management, the [Secretary](/usc/5/9901.md?p=2) of the Treasury may provide for variations from sections [5753](/usc/5/5753.md) and [5754](/usc/5/5754.md) governing payment of recruitment, relocation, and retention incentives.
- (b) Before September 30, 2013, the [Secretary](/usc/5/9901.md?p=2) of the Treasury may [pay](/usc/5/7511.md?p=a-4) from appropriations made to the Internal Revenue [Service](/usc/5/8401.md?p=26) allowable relocation expenses under [section 5724a](/usc/5/5724a.md) for [employees](/usc/5/4701.md?p=a-2) transferred or reemployed and allowable travel and transportation expenses under [section 5723](/usc/5/5723.md) for new appointees, for any new appointee appointed to a [position](/usc/5/5102.md?p=a-3) for which [pay](/usc/5/7511.md?p=a-4) is fixed under section [9502](/usc/5/9502.md) or [9503](/usc/5/9503.md) after June 1, 1998.

## Source credit

(Added Pub. L. 105–206, title I, § 1201(a), July 22, 1998, 112 Stat. 713; amended Pub. L. 110–161, div. D, title I, § 106, Dec. 26, 2007, 121 Stat. 1977; Pub. L. 113–6, div. F, title III, § 1309, Mar. 26, 2013, 127 Stat. 418.)

## Notes

### Editorial Notes

### Amendments

2013—Subsecs. (a), (b). Pub. L. 113–6 substituted “Before September 30, 2013” for “Before July 23, 2013”.

2007—Subsecs. (a), (b). Pub. L. 110–161 substituted “Before July 23, 2013” for “For a period of 10 years after the date of enactment of this section”.