covered executive branch official

(5) Covered executive branch official For purposes of this subsection, the term “covered executive branch official” means— (A) the President, (B) the Vice President, (C) any officer or employee of the White House Office of the Executive Office of the President, and the 2 most senior level officers of each of the other agencies in such Executive Office, and (D) (i) any individual serving in a position in level I of the Executive Schedule under section 5312 of title 5 , United States Code, (ii) any other individual designated by the President as having Cabinet level status, and (iii) any immediate deputy of an individual described in clause (i) or (ii).


26 USC § 162(e)(5)

Scoping language

For purposes of this subsection
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