[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5901 Enrolled Bill (ENR)]

        H.R.5901

                      One Hundred Eleventh Congress

                                 of the

                        United States of America


                          AT THE SECOND SESSION

          Begun and held at the City of Washington on Tuesday,
             the fifth day of January, two thousand and ten


                                 An Act


 
To amend the Internal Revenue Code of 1986 to authorize the tax court to 
                           appoint employees.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,
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.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.