Page:United States Statutes at Large Volume 112 Part 1.djvu/739

 PUBLIC LAW 105-206-JULY 22, 1998 112 STAT. 713 service or the Senior Executive Service and chapters 51 and 53 (relating to classification and pay rates), the Secretary of the Treasury may, for a period of 10 years after the date of enactment of this section, establish, fix the compensation of, and appoint individuals to, designated critical administrative, technical, and professional positions needed to carry out the functions of the Internal Revenue Service, if— "(1) the positions— "(A) require expertise of an extremely high level in an administrative, technical, or professional field; and "(B) are critical to the Internal Revenue Service's successful accomplishment of an important mission; "(2) exercise of the authority is necessary to recruit or retain an individual exceptionally well qualified for the position; "(3) the number of such positions does not exceed 40 at any one time; "(4) designation of such positions are approved by the Secretary of the Treasury; "(5) the terms of such appointments are limited to no more than 4 years; "(6) appointees to such positions were not Internal Revenue Service employees prior to June 1, 1998; "(7) total annual compensation for any appointee to such positions does not exceed the highest total annual compensation payable at the rate determined under section 104 of title 3; and "(8) all such positions are excluded from the collective bargaining unit. "(b) Individuals appointed under this section shall not be considered to be employees for purposes of subchapter II of chapter 75. relocation expenses "(a) For a period of 10 years after the date of enactment of this section and subject to approval by the Office of Personnel Management, the Secretary of the Treasury may provide for variations from sections 5753 and 5754 governing payment of recruitment, relocation, and retention incentives. "(b) For a period of 10 years after the date of enactment of this section, the Secretary of the Treasury may pay from appropriations made to the Internal Revenue Service allowable relocation expenses under section 5724a for employees transferred or reemployed and allowable travel and transportation expenses under section 5723 for new appointees, for any new appointee appointed to a position for which pay is fixed under section 9502 or 9503 after June 1, 1998. "(a) For a period of 10 years after the date of enactment of this section. Internal Revenue Service senior executives who have program management responsibility over significant functions of the Internal Revenue Service may be paid a performance bonus without regard to the limitation in section 5384(b)(2) if the Secretary of the Treasury finds such award warranted based on the executive's performance.
 * §9504. Recruitment, retention, relocation incentives, and
 * § 9505. Performance awards for senior executives

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