In the Senate of the United States, 

December 17, 2010. 

Resolved, That the bill from the House of Representatives (H.R. 5901) entitled ‘‘An Act to amend the Internal 

Revenue Code of 1986 to exempt certain stock of real estate 

investment trusts from the tax on foreign investment in 

United States real property interests, and for other purposes.’’, do pass with the following 

AMENDMENTS: 

Strike all after the enacting clause and insert the 

following: 

1 SECTION 1. AUTHORITY OF TAX COURT TO APPOINT EM2 PLOYEES. 

3 (a) IN GENERAL.—Subsection (a) of section 7471 of 

4 the Internal Revenue Code of 1986 (relating to employees) 

5 is amended to read as follows: 

6 ‘‘(a) APPOINTMENT AND COMPENSATION.— 

7 ‘‘(1) CLERK.—The Tax Court may appoint a 

8 clerk without regard to the provisions of title 5, 

9 United States Code, governing appointments in the 
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1 competitive service. The clerk shall serve at the pleas2 ure of the Tax Court. 

3 ‘‘(2) JUDGE-APPOINTED EMPLOYEES.— 

4 ‘‘(A) IN GENERAL.—The judges and special 

5 trial judges of the Tax Court may appoint em6 ployees, in such numbers as the Tax Court may 

7 approve, without regard to the provisions of title 

8 5, United States Code, governing appointments 

9 in the competitive service. Any such employee 

10 shall serve at the pleasure of the appointing 

11 judge. 

12 ‘‘(B) EXEMPTION FROM FEDERAL LEAVE

13 PROVISIONS.—A law clerk appointed under this 

14 subsection shall be exempt from the provisions of 

15 subchapter I of chapter 63 of title 5, United 

16 States Code. Any unused sick leave or annual 

17 leave standing to the law clerk’s credit as of the 

18 effective date of this subsection shall remain 

19 credited to the law clerk and shall be available 

20 to the law clerk upon separation from the Fed21 eral Government. 

22 ‘‘(3) OTHER EMPLOYEES.—The Tax Court may 

23 appoint necessary employees without regard to the 

24 provisions of title 5, United States Code, governing 
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1 appointments in the competitive service. Such em2 ployees shall be subject to removal by the Tax Court. 

3 ‘‘(4) PAY.—The Tax Court may fix and adjust 

4 the compensation for the clerk and other employees of 

5 the Tax Court without regard to the provisions of 

6 chapter 51, subchapter III of chapter 53, or section 

7 5373 of title 5, United States Code. To the maximum 

8 extent feasible, the Tax Court shall compensate em9 ployees at rates consistent with those for employees 

10 holding comparable positions in courts established 

11 under Article III of the Constitution of the United 

12 States. 

13 ‘‘(5) PROGRAMS.—The Tax Court may establish 

14 programs for employee evaluations, incentive awards, 

15 flexible work schedules, premium pay, and resolution 

16 of employee grievances. 

17 ‘‘(6) DISCRIMINATION PROHIBITED.—The Tax 

18 Court shall— 

19 ‘‘(A) prohibit discrimination on the basis of 

20 race, color, religion, age, sex, national origin, po21 litical affiliation, marital status, or handi22 capping condition; and 

23 ‘‘(B) promulgate procedures for resolving 

24 complaints of discrimination by employees and 

25 applicants for employment. 
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1 ‘‘(7) EXPERTS AND CONSULTANTS.—The Tax 

2 Court may procure the services of experts and consult3 ants under section 3109 of title 5, United States Code. 

4 ‘‘(8) RIGHTS TO CERTAIN APPEALS RESERVED.— 

5 Notwithstanding any other provision of law, an indi6 vidual who is an employee of the Tax Court on the 

7 day before the effective date of this subsection and 

8 who, as of that day, was entitled to— 

9 ‘‘(A) appeal a reduction in grade or re10 moval to the Merit Systems Protection Board 

11 under chapter 43 of title 5, United States Code, 

12 ‘‘(B) appeal an adverse action to the Merit 

13 Systems Protection Board under chapter 75 of 

14 title 5, United States Code, 

15 ‘‘(C) appeal a prohibited personnel practice 

16 described under section 2302(b) of title 5, United 

17 States Code, to the Merit Systems Protection 

18 Board under chapter 77 of that title, 

19 ‘‘(D) make an allegation of a prohibited 

20 personnel practice described under section 

21 2302(b) of title 5, United States Code, with the 

22 Office of Special Counsel under chapter 12 of 

23 that title for action in accordance with that 

24 chapter, or 
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1 ‘‘(E) file an appeal with the Equal Employ2 ment Opportunity Commission under part 1614 

3 of title 29 of the Code of Federal Regulations, 

4 shall continue to be entitled to file such appeal or 

5 make such an allegation so long as the individual re6 mains an employee of the Tax Court. 

7 ‘‘(9) COMPETITIVE STATUS.—Notwithstanding 

8 any other provision of law, any employee of the Tax 

9 Court who has completed at least 1 year of continuous 

10 service under a non-temporary appointment with the 

11 Tax Court acquires a competitive status for appoint12 ment to any position in the competitive service for 

13 which the employee possesses the required qualifica14 tions. 

15 ‘‘(10) MERIT SYSTEM PRINCIPLES, PROHIBITED

16 PERSONNEL PRACTICES, AND PREFERENCE ELIGI17 BLES.—Any personnel management system of the Tax 

18 Court shall— 

19 ‘‘(A) include the principles set forth in sec20 tion 2301(b) of title 5, United States Code; 

21 ‘‘(B) prohibit personnel practices prohibited 

22 under section 2302(b) of title 5, United States 

23 Code; and 

24 ‘‘(C) in the case of any individual who 

25 would be a preference eligible in the executive 
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† HR 5901 EAS 

1 branch, provide preference for that individual in 

2 a manner and to an extent consistent with pref3 erence accorded to preference eligibles in the exec4 utive branch.’’. 

5 (b) EFFECTIVE DATE.—The amendments made by this 

6 section shall take effect on the date the United States Tax 

7 Court adopts a personnel management system after the date 

8 of the enactment of this Act. 

Amend the title so as to read: ‘‘An Act to amend the 

Internal Revenue Code of 1986 to authorize the tax court 

to appoint employees.’’. 

Attest: 

Secretary. 

111TH CONGRESS 

2D SESSION H.R. 5901 

AMENDMENTS