112 STAT. 714 PUBLIC LAW 105-206-JULY 22, 1998 "(b) In evaluating an executive's performance for purposes of an award under this section, the Secretary of the Treasury shall take into account the executive's contributions toward the successful accomplishment of goals and objectives established under the Government Performance and Results Act of 1993, division E of the Clinger-Cohen Act of 1996 (Public Law 104-106; 110 Stat. 679), Revenue Procedure 64-22 (as in effect on July 30, 1997), taxpayer service surveys, and other performance metrics or plans established in consultation with the Internal Revenue Service Oversight Board. "(c) Any award in excess of 20 percent of an executive's rate of basic pay shall be approved by the Secretary of the Treasury. "(d) Notwithstanding section 5384(b)(3), the Secretary of the Treasury shall determine the aggregate amount of performance awards available to be paid during any fiscal year under this section and section 5384 to career senior executives in the Internal Revenue Service. Such amount may not exceed an amount equal to 5 percent of the aggregate amount of basic pay paid to career senior executives in the Internal Revenue Service during the preceding fiscal year. The Internal Revenue Service shall not be included in the determination under section 5384(b)(3) of the aggregate amount of performance awards payable to career senior executives in the Department of the Treasury other than the Internal Revenue Service, "(e) Notwithstanding section 5307, a performance bonus award may not be paid to an executive in a calendar year if, or to the extent that, the executive's total annual compensation will exceed the maximum amount of total annual compensation payable at the rate determined under section 104 of title 3. ^'§9506. Limited appointments to career reserved Senior Executive Service positions "(a) In the application of section 3132, a 'career reserved position' in the Internal Revenue Service means a position designated under section 3132(b) which may be filled only by— "(1) a career appointee; or "(2) a limited emergency appointee or a limited term appointee— "(A) who, immediately upon entering the career reserved position, was serving under a career or careerconditional appointment outside the Senior Executive Service; or "(B) whose limited emergency or limited term appointment is approved in advance by the Office of Personnel Management, "(b)(1) The number of positions described under subsection (a) which are filled by an appointee as described under paragraph (2) of such subsection may not exceed 10 percent of the total number of Senior Executive Service positions in the Internal Revenue Service. "(2) Notwithstanding section 3132— "(A) the term of an appointee described under subsection (a)(2) may be for any period not to exceed 3 years; and "(B) such an appointee may serve— "(i) two such terms; or "(ii) two such terms in addition to any unexpired term applicable at the time of appointment.
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