§ 9502. Pay authority for critical positions
(a)
When the Secretary of the Treasury seeks a grant of authority under section
5377 for critical pay for 1 or more positions at the Internal Revenue Service, the Office of Personnel Management may fix the rate of basic pay, notwithstanding sections
5377
(d)(2) and
5307, at any rate up to the salary set in accordance with section
104 of title
3.
(b)
Notwithstanding section
5307, no allowance, differential, bonus, award, or similar cash payment may be paid to any employee receiving critical pay at a rate fixed under subsection (a), in any calendar year if, or to the extent that, the employee’s total annual compensation will exceed the maximum amount of total annual compensation payable at the salary set in accordance with section
104 of title
3.