[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