9502, Pay authority for critical positions . 9503, Streamlined critical pay authority . This section authorizes the Secretary, for a period of 10 years after the date of enactment, to designate positions, set pay, and appoint to these positions up to 40 individuals at any one time to designated critical administrative, technical, and professional positions in order to recruit or retain individuals exceptionally well qualified for a position. These positions are outside of the SES and competitive service systems. Positions are excluded from the bargaining unit.
Appointments can be for no more than four years.
Appointees cannot have been IRS employees prior to June 1, 1998. Appointees under this section have no chapter 75 appeal rights. 9504, Recruitment, retention, and relocation incentives . This section authorizes the Secretary, subject to approval by the Office of Personnel Management, and for a period of 10 years from the date of enactment, to pay recruitment, relocation and retention incentives to employees. The section also authorizes the payment of allowable relocation expenses for current employees, and allowable travel and transportation expenses for new appointees, for any new appointee to a section 9502 or 9503 position.