of a magistrate judge of the Tax Court during the term for which such magistrate judge is appointed shall be only for incompetency, misconduct, neglect of duty, or physical or mental disability. Removal shall not occur unless a majority of all the judges of the Tax Court concur in the order of removal. Before any order of removal shall be entered, a full specification of the charges shall be furnished to the magistrate judge of the Tax Court, and such magistrate judge shall be accorded by the judges of the Tax Court an opportunity to be heard on the charges. (B) Termination of office The office of a magistrate judge of the Tax Court shall be terminated if the judges of the Tax Court determine that the services performed by such magistrate judge of the Tax Court are no longer needed. . (c) Salary Subsection (d) of section 7443A of the Internal Revenue Code of 1986 is amended to read as follows: (d) Salary Each magistrate judge of the Tax Court shall receive salary— (1) at a rate equal to 92 percent of the rate for judges of the Tax Court, and (2) in the same installments as such judges. . (d) Exemption from Federal leave provisions Section 7443A of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (f) Exemption from Federal leave provisions (1) In general A magistrate judge of the Tax Court shall be exempt from the provisions of subchapter I of chapter 63 of title 5, United States Code. (2) Treatment of unused leave (A) After service as magistrate judge of the Tax Court If an individual who is exempted under paragraph (1) from the subchapter referred to in such paragraph was previously subject to such subchapter and, without a break in service, again becomes subject to such subchapter on completion of the individual’s service as a magistrate judge of the Tax Court, the unused annual leave and sick leave standing to the individual’s credit at the time such individual became a magistrate judge of the Tax Court is deemed to have remained to the individual’s credit. (B)