; and (C) for which the pay is or was less than the pay of the previous Federal position of the impacted Federal employee. (c) Payment (1) In general The former employing agency of an impacted Federal employee shall begin making any payment to which such impacted Federal employee is entitled under this section not later than 90 days after the pay for each relevant position is determined in accordance with section 7. (2) Method A payment described in subsection (a) or (b) shall be paid either in one lump sum or in 12 equal, monthly payments. (3) Taxation For purposes of the Internal Revenue Code of 1986, any payment to an individual under subsection (a) or (b) shall be treated as wages paid with respect to the employment of such individual. (4) Pay limits A payment to an impacted Federal employee under this section shall be disregarding with respect to any limit on the pay of employees that is applicable to the impacted Federal employee. (d) Reinstatement impracticable If the head of the relevant employing agency determines that an appointment in accordance with subsection (a)(1) is impracticable for an impacted Federal employee not entitled to a payment under subsection (b), such impacted Federal employee shall only be entitled to select payment under subsection (a)(2). (e) Reinstatement An appointment under subsection (a)(1) to a position in the competitive service (as defined in section 2102 of title 5, United States Code) shall be made without regard to the provisions of subchapter I of chapter 33 of title 5, United States Code. 3. Notice and selection (a) Notice Not later than 90 days after the date of the enactment of this Act, the head of each Executive agency shall notify each individual that was voluntarily or involuntarily separated from such Executive employing agency during the period beginning on September 9, 2021, and ending on January 24, 2022, of the rights of impacted Federal employees under this Act. (b) Selection (1) In general An impacted Federal employee entitled to make a selection under