118 STAT. 3950 PUBLIC LAW 108–487—DEC. 23, 2004 ‘‘(A) shall file a Federal or State tax return as if that employee is not a Federal employee and may claim and receive the benefit of any exclusion, deduction, tax credit, or other tax treatment that would otherwise apply if that employee was not a Federal employee, if the Director of the Central Intelligence Agency determines that taking any action under this paragraph is necessary to— ‘‘(i) protect from unauthorized disclosure— ‘‘(I) intelligence operations; ‘‘(II) the identities of undercover intelligence officers; ‘‘(III) intelligence sources and methods; or ‘‘(IV) intelligence cover mechanisms; and ‘‘(ii) meet the special requirements of work related to collection of foreign intelligence or other authorized activities of the Agency; and ‘‘(B) shall receive social security benefits based on the social security contributions made. ‘‘(2) INTERNAL REVENUE SERVICE REVIEW.—The Director of the Central Intelligence Agency shall establish procedures to carry out this subsection. The procedures shall be subject to periodic review by the Internal Revenue Service. ‘‘(i) REGULATIONS.—The Director of the Central Intelligence Agency shall prescribe regulations to carry out this section. The regulations shall ensure that the combination of salary, allowances, and benefits that an employee designated under this section may retain does not significantly exceed, except to the extent determined by the Director of the Central Intelligence Agency to be necessary to exercise the authority in subsection (b), the combination of salary, allowances, and benefits otherwise received by Federal employees not designated under this section. ‘‘(j) FINALITY OF DECISIONS.—Any determinations authorized by this section to be made by the Director of the Central Intelligence Agency or the Director’s designee shall be final and conclusive and shall not be subject to review by any court. ‘‘(k) SUBSEQUENTLY ENACTED LAWS.—No law enacted after the effective date of this section shall affect the authorities and provi- sions of this section unless such law specifically refers to this section.’’. TITLE V—DEPARTMENT OF DEFENSE INTELLIGENCE MATTERS SEC. 501. NATIONAL SECURITY AGENCY EMERGING TECHNOLOGIES PANEL. The National Security Agency Act of 1959 (50 U.S.C. 402 note) is amended by adding at the end the following new section: ‘‘SEC. 19. (a) There is established the National Security Agency Emerging Technologies Panel. The Panel is a standing panel of the National Security Agency. The Panel shall be appointed by, and shall report directly to, the Director of the National Security Agency. ‘‘(b) The Panel shall study and assess, and periodically advise the Director on, the research, development, and application of existing and emerging science and technology advances, advances in encryption, and other topics. Establishment. Procedures. VerDate 11-MAY-2000 13:54 Nov 10, 2005 Jkt 029194 PO 00000 Frm 00484 Fmt 6580 Sfmt 6581 C:\STATUTES\2004\29194PT4.001 APPS10 PsN: 29194PT4
�
