Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
58 lines
2.9 KiB
Markdown
58 lines
2.9 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 7812"
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description: "Streamlined critical pay authority for information technology positions"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "80"
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chapter_name: "GENERAL RULES"
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section: "7812"
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citation: "26 U.S.C. § 7812"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s7812"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "0936fdf6ab9bdc82403ac4b5c161e283106efc9b46e7151fce73bb359a3421c6"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "c41ba516ffac4be6e5d7722fd24e1ce2ead49b3e4632077accf9acf06d11d2e6"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 7812 - Streamlined critical pay authority for information technology positions
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## Text
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In the case of any position which is critical to the functionality of the information technology operations of the Internal Revenue Service—
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(1) section 9503 of title 5, United States Code, shall be applied—
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(A) by substituting “during the period beginning on the date of the enactment of section 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2025” for “Before September 30, 2013 in subsection (a)” 11 So in original. The closing quotation marks probably should follow “Before September 30, 2013” instead of “(a)”.,
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(B) without regard to subparagraph (B) of subsection (a)(1), and
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(C) by substituting “the date of the enactment of the Taxpayer First Act” for “June 1, 1998” in subsection (a)(6),
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(2) section 9504 of such title 5 shall be applied by substituting “During the period beginning on the date of the enactment of section 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2025” for “Before September 30, 2013” each place it appears in subsections (a) and (b), and
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(3) section 9505 of such title shall be applied—
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(A) by substituting “During the period beginning on the date of the enactment of section 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2025” for “Before September 30, 2013” in subsection (a), and
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(B) by substituting “the information technology operations” for “significant functions” in subsection (a).
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(Added Pub. L. 116–25, title II, § 2103(a), July 1, 2019, 133 Stat. 1011.)
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## Notes
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Editorial Notes
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References in TextThe date of the enactment of section 7812 of the Internal Revenue Code of 1986, referred to in text, is the date of enactment of Pub. L. 116–25, which was approved July 1, 2019. The date of the enactment of the Taxpayer First Act, referred to in par. (1)(C), is the date of enactment of Pub. L. 116–25, which was approved July 1, 2019.
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