96–465 ) for such time as that election is in effect. (i) Notwithstanding subsections (b) through (e), an employee in a covered position may receive a pay rate increase upon an authorized movement to a different covered position only if that new position has higher-level duties and a pre-established level or range of pay higher than the level or range for the position held immediately before the movement. Any such increase must be based on the rates of pay and applicable limitations on payable rates of pay in effect on December 31, 2023, by operation of section 747 of division E of Public Law 117–328 . (j) Notwithstanding any other provision of law, for an individual who is newly appointed to a covered position during the period of time subject to this section, the initial pay rate shall be based on the rates of pay and applicable limitations on payable rates of pay in effect on December 31, 2023, by operation of section 747 of division E of Public Law 117–328 . (k) If an employee affected by this section is subject to a biweekly pay period that begins in calendar year 2024 but ends in calendar year 2025, the bar on the employee’s receipt of pay rate increases shall apply through the end of that pay period. (l) For the purpose of this section, the term covered position means a position occupied by an employee whose pay is restricted under this section. (m) This section takes effect on the first day of the first applicable pay period beginning on or after January 1, 2024. 748. In the event of a violation of the Impoundment Control Act of 1974, the President or the head of the relevant department or agency, as the case may be, shall report immediately to the Congress all relevant facts and a statement of actions taken: Provided, That a copy of each report shall also be transmitted to the Committees on Appropriations of the House of Representatives and the Senate and the Comptroller General on the same date the report is transmitted to the Congress. 749. (a) Each department or agency of the executive branch of the