[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5901 Engrossed Amendment Senate (EAS)]

                  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:

SECTION 1. AUTHORITY OF TAX COURT TO APPOINT EMPLOYEES.

    (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 competitive service. The clerk 
        shall serve at the pleasure of the Tax Court.
            ``(2) Judge-appointed employees.--
                    ``(A) In general.--The judges and special trial 
                judges of the Tax Court may appoint employees, 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 
                Federal Government.
            ``(3) Other employees.--The Tax Court may appoint necessary 
        employees without regard to the provisions of title 5, United 
        States Code, governing appointments in the competitive service. 
        Such employees shall be subject to removal by the Tax Court.
            ``(4) Pay.--The Tax Court may fix and adjust the 
        compensation for the clerk and other employees of the Tax Court 
        without regard to the provisions of chapter 51, subchapter III 
        of chapter 53, or section 5373 of title 5, United States Code. 
        To the maximum extent feasible, the Tax Court shall compensate 
        employees at rates consistent with those for employees holding 
        comparable positions in courts established under Article III of 
        the Constitution of the United States.
            ``(5) Programs.--The Tax Court may establish programs for 
        employee evaluations, incentive awards, flexible work 
        schedules, premium pay, and resolution of employee grievances.
            ``(6) Discrimination prohibited.--The Tax Court shall--
                    ``(A) prohibit discrimination on the basis of race, 
                color, religion, age, sex, national origin, political 
                affiliation, marital status, or handicapping condition; 
                and
                    ``(B) promulgate procedures for resolving 
                complaints of discrimination by employees and 
                applicants for employment.
            ``(7) Experts and consultants.--The Tax Court may procure 
        the services of experts and consultants under section 3109 of 
        title 5, United States Code.
            ``(8) Rights to certain appeals reserved.--Notwithstanding 
        any other provision of law, an individual who is an employee of 
        the Tax Court on the day before the effective date of this 
        subsection and who, as of that day, was entitled to--
                    ``(A) appeal a reduction in grade or removal to the 
                Merit Systems Protection Board under chapter 43 of 
                title 5, United States Code,
                    ``(B) appeal an adverse action to the Merit Systems 
                Protection Board under chapter 75 of title 5, United 
                States Code,
                    ``(C) appeal a prohibited personnel practice 
                described under section 2302(b) of title 5, United 
                States Code, to the Merit Systems Protection Board 
                under chapter 77 of that title,
                    ``(D) make an allegation of a prohibited personnel 
                practice described under section 2302(b) of title 5, 
                United States Code, with the Office of Special Counsel 
                under chapter 12 of that title for action in accordance 
                with that chapter, or
                    ``(E) file an appeal with the Equal Employment 
                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 remains 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 appointment to any position in the competitive 
        service for which the employee possesses the required 
        qualifications.
            ``(10) Merit system principles, prohibited personnel 
        practices, and preference eligibles.--Any personnel management 
        system of the Tax Court shall--
                    ``(A) include the principles set forth in section 
                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 branch, provide 
                preference for that individual in a manner and to an 
                extent consistent with preference accorded to 
                preference eligibles in the executive 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.
111th CONGRESS

  2d Session

                               H.R. 5901

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                               AMENDMENTS