In the Senate of the United States, 
December 17, 2010. 
Resolved, That the bill from the House of Representa-
tives (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 pur-
poses.’’, do pass with the following 
AMENDMENTS: 
Strike all after the enacting clause and insert the 
following: 
SECTION 1. AUTHORITY OF TAX COURT TO APPOINT EM-
PLOYEES. 
(a) IN GENERAL.—Subsection (a) of section 7471 of 
the Internal Revenue Code of 1986 (relating to employees) 
is amended to read as follows: 
‘‘(a) APPOINTMENT AND COMPENSATION.— 
‘‘(1) CLERK.—The Tax Court may appoint a 
clerk without regard to the provisions of title 5, 
United States Code, governing appointments in the
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competitive service. The clerk shall serve at the pleas-
ure of the Tax Court. 
‘‘(2) JUDGE-APPOINTED EMPLOYEES.— 
‘‘(A) IN GENERAL.—The judges and special 
trial judges of the Tax Court may appoint em-
ployees, in such numbers as the Tax Court may 
approve, without regard to the provisions of title 
5, United States Code, governing appointments 
in the competitive service. Any such employee 
shall serve at the pleasure of the appointing 
judge. 
‘‘(B) EXEMPTION
FROM
FEDERAL
LEAVE 
PROVISIONS.—A law clerk appointed under this 
subsection shall be exempt from the provisions of 
subchapter I of chapter 63 of title 5, United 
States Code. Any unused sick leave or annual 
leave standing to the law clerk’s credit as of the 
effective date of this subsection shall remain 
credited to the law clerk and shall be available 
to the law clerk upon separation from the Fed-
eral Government. 
‘‘(3) OTHER EMPLOYEES.—The Tax Court may 
appoint necessary employees without regard to the 
provisions of title 5, United States Code, governing
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‘‘(E) file an appeal with the Equal Employ-
ment Opportunity Commission under part 1614 
of title 29 of the Code of Federal Regulations, 
shall continue to be entitled to file such appeal or 
make such an allegation so long as the individual re-
mains an employee of the Tax Court. 
‘‘(9) COMPETITIVE
STATUS.—Notwithstanding 
any other provision of law, any employee of the Tax 
Court who has completed at least 1 year of continuous 
service under a non-temporary appointment with the 
Tax Court acquires a competitive status for appoint-
ment to any position in the competitive service for 
which the employee possesses the required qualifica-
tions. 
‘‘(10) MERIT SYSTEM PRINCIPLES, PROHIBITED 
PERSONNEL
PRACTICES, AND
PREFERENCE
ELIGI-
BLES.—Any personnel management system of the Tax 
Court shall— 
‘‘(A) include the principles set forth in sec-
tion 2301(b) of title 5, United States Code; 
‘‘(B) prohibit personnel practices prohibited 
under section 2302(b) of title 5, United States 
Code; and 
‘‘(C) in the case of any individual who 
would be a preference eligible in the executive
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branch, provide preference for that individual in 
a manner and to an extent consistent with pref-
erence accorded to preference eligibles in the exec-
utive branch.’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall take effect on the date the United States Tax 
Court adopts a personnel management system after the date 
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.