Pub. L. 106-58, tit. I, sec. 116

Sec. 116. (a) Voluntary Separation Incentive Payments for Employees of the Office of the Treasury Inspector General for Tax Administration.—During the period from October 1, 1999 through January 1, 2003, the Treasury Inspector General for Tax Administration is authorized to offer voluntary separation incentives in order to provide the necessary flexibility to carry out the plan to establish and reorganize the Office of the Treasury Inspector General for Tax Administration (referred to in this section as the “Office”). (b) Definition.—In this section, the term “employee” means an employee (as defined by 5 U.S.C. 2105) who is employed by the Office serving under an appointment without time limitation, and has been currently employed by the Office or the Internal Revenue Service or the Office of Inspector General of the Department of the Treasury for a continuous period of at least 3 years, but does not include— (1) a reemployed annuitant under subchapter III of chapter 83 or chapter 84 of title 5, United States Code, or another retirement system; (2) an employee having a disability on the basis of which such employee is or would be eligible for disability retirement under the applicable retirement system referred to in paragraph (1); (3) an employee who is in receipt of a specific notice of involuntary separation for misconduct or unacceptable performance; (4) an employee who has previously received any voluntary separation incentive payment by the Federal Government under this section or any other authority and has not repaid such payment; (5) an employee covered by statutory reemployment rights who is on transfer to another organization; or (6) any employee who, during the 24-month period preceding the date of separation, has received a recruitment or relocation bonus under 5 U.S.C. 5753 or who, within the 12-month period preceding the date of separation, received a retention allowance under 5 U.S.C. 5754. (c) Authority To Provide Voluntary Separation Incentive Payments.—113 STAT. 440(1) In general.—The Treasury Inspector General for Tax Administration may pay voluntary separation incentive payments under this section to any employee to the extent necessary to organize the Office so as to perform the duties specified in the Internal Revenue Service Restructuring and Reform Act of 1998 (Public Law 105–206). (2) Amount and treatment of payments.—A voluntary separation incentive payment—(A) shall be paid in a lump sum after the employee’s separation; (B) shall be paid from appropriations available for the payment of the basic pay of the employees of the Office; (C) shall be equal to the lesser of—(i) an amount equal to the amount the employee would be entitled to receive under 5 U.S.C. 5595(c); or (ii) an amount determined by the Treasury Inspector General for Tax Administration, not to exceed $25,000; (D) may not be made except in the case of any qualifying employee who voluntarily separates (whether by retirement or resignation) before January 1, 2003; (E) shall not be a basis for payment, and shall not be included in the computation, of any other type of Government benefit; and (F) not be taken into account in determining the amount of any severance pay to which the employee may be entitled under 5 U.S.C. 5595 based on any other separation. (d) Additional Office of the Treasury Inspector General for Tax Administration Contributions to the Retirement Fund.—(1) In general.—In addition to any other payments which it is required to make under subchapter III of chapter 83 or chapter 84 of title 5, United States Code, the Office shall remit to the Office of Personnel Management for deposit in the Treasury of the United States to the credit of the Civil Service Retirement and Disability Fund an amount equal to 15 percent of the final basic pay of each employee who is covered under subchapter III of chapter 83 or chapter 84 of title 5, United States Code, to whom a voluntary separation incentive has been paid under this section. (2) Definition.—In paragraph (1), the term “final basic pay”, with respect to an employee, means the total amount of basic pay which would be payable for a year of service by such employee, computed using the employee’s final rate of basic pay, and, if last serving on other than a full-time basis, with appropriate adjustment therefor. (e) Effect of Subsequent Employment With the Government.—An individual who has received a voluntary separation incentive payment under this section and accepts any employment for compensation with the United States Government, or who works for any agency of the United States Government through a personal services contract, within 5 years after the date of the separation on which the payment is based, shall be required to pay, prior 113 STAT. 441to the individual’s first day of employment, the entire amount of the incentive payment to the Office. (f) Effect on Office of the Treasury Inspector General for Tax Administration Employment Levels.—(1) Intended effect.—Voluntary separations under this section are not intended to necessarily reduce the total number of full-time equivalent positions in the Office. (2) Use of voluntary separations.—The Office may redeploy or use the full-time equivalent positions vacated by voluntary separations under this section to make other positions available to more critical locations or more critical occupations.