ESTABLISHMENT OF OFFICE.

SEC. 1051. ESTABLISHMENT OF OFFICE. (a) In General.—Section 7802 (relating to Commissioner of Internal Revenue) is amended to read as follows: “SEC. 7802. COMMISSIONER OF INTERNAL REVENUE; ASSISTANT COMMISSIONER (EMPLOYEE PLANS AND EXEMPT ORGANIZATIONS). “(a) Commissioner of Internal Revenue.—There shall be in the Department of the Treasury a Commissioner of Internal Revenue, who shall be appointed by the President, by and with the advice and consent of the Senate. The Commissioner of Internal Revenue shall have such duties and powers as may be prescribed by the Secretary. “(b) Assistant Commissioner for Employee Plans and Exempt Organizations.—There is established within the Internal Revenue Service an office to be known as the ‘Office of Employee Plans and Exempt Organizations’ to be under the supervision and direction of an Assistant Commissioner of Internal Revenue. As head of the Office, the Assistant Commissioner shall be responsible for carrying out such functions as the Secretary or his delegate may prescribe with respect to organizations exempt from tax under section 501(a) and with respect to plans to which part I of subchapter D of chapter 1 applies (and with respect to organizations designed to be exempt under such section and plans designed to be plans to which such part applies).” (b) Salaries.— (1) Assistant commissioner.—Section 5109 of title 5, United States Code, is amended by adding at the end thereof the following new subsection: “(c) The position held by the employee appointed under section 7802(b) of the Internal Revenue Code of 1954 is classified at GS–18, and is in addition to the number of positions authorized by section 5108(a) of this title.” (2) Classification of positions at gs–16 and 17.—Section 5108 of title 5, United States Code, is amended by adding at the end thereof the following new subsection: “(e) In addition to the number of positions authorized by subsection (a), the Commissioner of Internal Revenue is authorized, without regard to any other provision of this section, to place a total of 20 positions in the Internal Revenue Service in GS–16 and 17.”. (c) Clerical Amendments.—The item relating to section 7802 in the table of sections for subchapter A of chapter 80 is amended to read as follows: “Sec. 7802. Commissioner of Internal Revenue; Assistant Commissioner (Employee Plans and Exempt Organizations).” (d) Effective Date.—The amendments made by this section shall take effect on the 90th day after the date of the enactment of this Act.