[Congressional Record Volume 156, Number 168 (Friday, December 17, 2010)]
[Senate]
[Pages S10443-S10444]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




              REAL ESTATE JOBS AND INVESTMENT ACT OF 2010

  Mr. KERRY. Mr. President, I ask unanimous consent that the Senate 
proceed to the immediate consideration of Calendar No. 505, H.R. 5901.
  The PRESIDING OFFICER. The clerk will report the bill by title.
  The assistant legislative clerk read as follows:

       A bill (H.R. 5901) 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.

  There being no objection, the Senate proceeded to consider the bill.
  Mr. KERRY. Mr. President, I ask unanimous consent that the amendment 
at the desk be considered and agreed to, the bill, as amended, be read 
a third time, passed, and the motion to reconsider be laid upon the 
table; that the title amendment which is at the desk be considered and 
agreed to, and that any statements relating to the measure be printed 
in the Record.
  The PRESIDING OFFICER. Without objection, it is so ordered.
  The amendment (No. 4834) was agreed to as follows:

                (Purpose: In the nature of a substitute)

       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,

[[Page S10444]]

       ``(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.

  The amendment (No. 4835) was agreed to, as follows:

       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.''.

  The amendments were ordered to be engrossed and the bill, as amended, 
to be read a third time.
  The bill (H.R. 5901), as amended, was read the third time and passed.

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