11 U.S.C. § 522 — Exemptions

Section 522 of the House amendment represents a compromise on the issue of exemptions between the position taken in the House bill, and that taken in the Senate amendment. Dollar amounts specified in section 522(d) of the House bill have been reduced from amounts as contained in H.R. 8200 as passed by the House. The States may, by passing a law, determine whether the Federal exemptions will apply as an alternative to State exemptions in bankruptcy cases.

Section 522(c)(1) tracks the House bill and provides that dischargeable tax claims may not be collected out of exempt property.

Section 522(f)(2) is derived from the Senate amendment restricting the debtor to avoidance of nonpossessory, nonpurchase money security interests.

Exemptions: Section 522(c)(1) of the House amendment adopts a provision contained in the House bill that dischargeable taxes cannot be collected from exempt assets. This changes present law, which allows collection of dischargeable taxes from exempt property, a rule followed in the Senate amendment. Nondischargeable taxes, however, will continue to the [be] collectable out of exempt property. It is anticipated that in the next session Congress will review the exemptions from levy currently contained in the Internal Revenue Code [title 26] with a view to increasing the exemptions to more realistic levels.

Subsection (a) of this section defines two terms: "dependent" includes the debtor's spouse, whether or not actually dependent; and "value" means fair market value as of the date of the filing of the petition.

Subsection (b) tracks current law. It permits a debtor the exemptions to which he is entitled under other Federal law and the law of the State of his domicile. Some of the items that may be exempted under Federal laws other than title 11 include:

Foreign Service Retirement and Disability payments, 22 U.S.C. 1104; ¹

Social security payments, 42 U.S.C. 407;

Injury or death compensation payments from war risk hazards, 42 U.S.C. 1717;

Wages of fishermen, seamen, and apprentices, 46 U.S.C. 601; ²

Civil service retirement benefits, 5 U.S.C. 729, 2265; ³

Longshoremen's and Harbor Workers' Compensation Act death and disability benefits, 33 U.S.C. 916;

Railroad Retirement Act annuities and pensions, 45 U.S.C. 228(L); ⁴

Veterans benefits, 45 U.S.C. 352(E); ⁵

Special pensions paid to winners of the Congressional Medal of Honor, 38 U.S.C. 3101; ⁶ and

Federal homestead lands on debts contracted before issuance of the patent, 43 U.S.C. 175.

He may also exempt an interest in property in which the debtor had an interest as a tenant by the entirety or joint tenant to the extent that interest would have been exempt from process under applicable nonbankruptcy law.

Under proposed section 541, all property of the debtor becomes property of the estate, but the debtor is permitted to exempt certain property from property of the estate under this section. Property may be exempted even if it is subject to a lien, but only the unencumbered portion of the property is to be counted in computing the "value" of the property for the purposes of exemption.

As under current law, the debtor will be permitted to convert nonexempt property into exempt property before filing a bankruptcy petition. The practice is not fraudulent as to creditors, and permits the debtor to make full use of the exemptions to which he is entitled under the law.

Subsection (c) insulates exempt property from prepetition claims other than tax claims (whether or not dischargeable), and other than alimony, maintenance, or support claims that are excepted from discharge. The bankruptcy discharge does not prevent enforcement of valid liens. The rule of *Long v. Bullard*, 117 U.S. 617 (1886), is accepted with respect to the enforcement of valid liens on nonexempt property as well as on exempt property. Cf. *Louisville Joint Stock Land Bank v. Radford*, 295 U.S. 555, 583 (1935).

Subsection (c)(3) permits the collection of dischargeable taxes from exempt assets. Only assets exempted from levy under Section 6334 of the Internal Revenue Code [title 26] or under applicable state or local tax law cannot be applied to satisfy these tax claims. This rule applies to prepetition tax claims against the debtor regardless of whether the claims do or do not receive priority and whether they are dischargeable or nondischargeable. Thus, even if a tax is dischargeable vis-a-vis the debtor's after-acquired assets, it may nevertheless be collectible from exempt property held by the estate. (Taxes incurred by the debtor's estate which are collectible as first priority administrative expenses are not collectible from the debtor's estate which are collectible as first priority administrative expenses are not collectible from the debtor's exempt assets.)

Subsection (d) protects the debtor's exemptions, either Federal or State, by making unenforceable in a bankruptcy case a waiver of exemptions or a waiver of the debtor's avoiding powers under the following subsections.

Subsection (e) protects the debtor's exemptions, his discharge, and thus his fresh start by permitting him to avoid certain liens on exempt property. The debtor may avoid a judicial lien on any property to the extent that the property could have been exempted in the absence of the lien, and may similarly avoid a nonpurchase-money security interest in certain household and personal goods. The avoiding power is independent of any waiver of exemptions.

Subsection (f) gives the debtor the ability to exempt property that the trustee recovers under one of the trustee's avoiding powers if the property was involuntarily transferred away from the debtor (such as by the fixing of a judicial lien) and if the debtor did not conceal the property. The debtor is also permitted to exempt property that the trustee recovers as the result of the avoiding of the fixing of certain security interests to the extent that the debtor could otherwise have exempted the property.

Subsection (g) provides that if the trustee does not exercise an avoiding power to recover a transfer of property that would be exempt, the debtor may exercise it and exempt the property, if the transfer was involuntary and the debtor did not conceal the property. If the debtor wishes to preserve his right to pursue any action under this provision, then he must intervene in any action brought by the trustee based on the same cause of action. It is not intended that the debtor be given an additional opportunity to avoid a transfer or that the transferee should have to defend the same action twice. Rather, the section is primarily designed to give the debtor the rights the trustee could have, but has not, pursued. The debtor is given no greater rights under this provision than the trustee, and thus, the debtor's avoiding powers under proposed sections 544, 545, 547, and 548, are subject to proposed 546, as are the trustee's powers.

These subsections are cumulative. The debtor is not required to choose which he will use to gain an exemption. Instead, he may use more than one in any particular instance, just as the trustee's avoiding powers are cumulative.

Subsection (h) permits recovery by the debtor of property transferred by an avoided transfer from either the initial or subsequent transferees. It also permits preserving a transfer for the benefit of the debtor. In either event, the debtor may exempt the property recovered or preserved.

Subsection (i) makes clear that the debtor may exempt property under the avoiding subsections (f) and (h) only to the extent he has exempted less property than allowed under subsection (b).

Subsection (j) makes clear that the liability of the debtor's exempt property is limited to the debtor's aliquot share of the costs and expenses recovery of property that the trustee recovers and the debtor later exempts, and any costs and expenses of avoiding a transfer by the debtor that the debtor has not already paid.

Subsection (k) requires the debtor to file a list of property that he claims as exempt from property of the estate. Absent an objection to the list, the property is exempted. A dependent of the debtor may file it and thus be protected if the debtor fails to file the list.

Subsection (l) provides the rule for a joint case.

Subsection (a) of this section defines two terms: "dependent" includes the debtor's spouse, whether or not actually dependent; and "value" means fair market value as of the date of the filing of the petition.

Subsection (b), the operative subsection of this section, is a significant departure from present law. It permits an individual debtor in a bankruptcy case a choice between exemption systems. The debtor may choose the Federal exemptions prescribed in subsection (d), or he may choose the exemptions to which he is entitled under other Federal law and the law of the State of his domicile. If the debtor chooses the latter, some of the items that may be exempted under other Federal laws include:

—Foreign Service Retirement and Disability payments, 22 U.S.C. 1104; ⁷

—Social security payments, 42 U.S.C. 407;

—Injury or death compensation payments from war risk hazards, 42 U.S.C. 1717;

—Wages of fishermen, seamen, and apprentices, 46 U.S.C. 601; ⁸

—Civil service retirement benefits, 5 U.S.C. 729, 2265; ⁹

—Longshoremen's and Harbor Workers' Compensation Act death and disability benefits, 33 U.S.C. 916;

—Railroad Retirement Act annuities and pensions, 45 U.S.C. 228(l); ¹⁰

—Veterans benefits, 45 U.S.C. 352(E); ¹¹

—Special pensions paid to winners of the Congressional Medal of Honor, 38 U.S.C. 3101; ¹² and

—Federal homestead lands on debts contracted before issuance of the patent, 43 U.S.C. 175.

He may also exempt an interest in property in which the debtor had an interest as a tenant by the entirety or joint tenant to the extent that interest would have been exempt from process under applicable nonbankruptcy law. The Rules will provide for the situation where the debtor's choice of exemption, Federal or State, was improvident and should be changed, for example, where the court has ruled against the debtor with respect to a major exemption.

Under proposed 11 U.S.C. 541, all property of the debtor becomes property of the estate, but the debtor is permitted to exempt certain property from property of the estate under this section. Property may be exempted even if it is subject to a lien, but only the unencumbered portion of the property is to be counted in computing the "value" of the property for the purposes of exemption. Thus, for example, a residence worth $30,000 with a mortgage of $25,000 will be exemptable [sic] to the extent of $5,000. This follows current law. The remaining value of the property will be dealt with in the bankruptcy case as is any interest in property that is subject to a lien.

As under current law, the debtor will be permitted to convert nonexempt property into exempt property before filing a bankruptcy petition. See Hearings, pt. 3, at 1355–58. The practice is not fraudulent as to creditors and permits the debtor to make full use of the exemptions to which he is entitled under the law.

Subsection (c) insulates exempt property from prepetition claims, except tax and alimony, maintenance, or support claims that are excepted from discharge. The bankruptcy discharge will not prevent enforcement of valid liens. The rule of *Long v. Bullard*, 117 U.S. 617 (1886) [6 S.Ct. 917, 29 L.Ed. 1004], is accepted with respect to the enforcement of valid liens on nonexempt property as well as on exempt property. Cf. *Louisville Joint Stock Land Bank v. Radford*, 295 U.S. 555, 583 (1935) [55 S.Ct. 854].

Subsection (d) specifies the Federal exemptions to which the debtor is entitled. They are derived in large part from the Uniform Exemptions Act, promulgated by the Commissioners of Uniform State Laws in August, 1976. Eleven categories of property are exempted. First is a homestead to the extent of $10,000, which may be claimed in real or personal property that the debtor or a dependent of the debtor uses as a residence. Second, the debtor may exempt a motor vehicle to the extent of $1500. Third, the debtor may exempt household goods, furnishings, clothing, and similar household items, held primarily for the personal, family, or household use of the debtor or a dependent of the debtor. "Animals" includes all animals, such as pets, livestock, poultry, and fish, if they are held primarily for personal, family or household use. The limitation for third category items is $300 on any particular item. The debtor may also exempt up to $750 of personal jewelry.

Paragraph (5) permits the exemption of $500, plus any unused amount of the homestead exemption, in any property, in order not to discriminate against the nonhomeowner. Paragraph (6) grants the debtor up to $1000 in implements, professional books, or tools, of the trade of the debtor or a dependent. Paragraph (7) exempts a life insurance contract, other than a credit life insurance contract, owned by the debtor. This paragraph refers to the life insurance contract itself. It does not encompass any other rights under the contract, such as the right to borrow out the loan value. Because of this provision, the trustee may not surrender a life insurance contract, which remains property of the debtor if he chooses the Federal exemptions. Paragraph (8) permits the debtor to exempt up to $5000 in loan value in a life insurance policy owned by the debtor under which the debtor or an individual of whom the debtor is a dependent is the insured. The exemption provided by this paragraph and paragraph (7) will also include the debtor's rights in a group insurance certificate under which the insured is an individual of whom the debtor is a dependent (assuming the debtor has rights in the policy that could be exempted) or the debtor. A trustee is authorized to collect the entire loan value on every life insurance policy owned by the debtor as property of the estate. First, however, the debtor will choose which policy or policies under which the loan value will be exempted. The $5000 figure is reduced by the amount of any automatic premium loan authorized after the date of the filing of the petition under section 542(d). Paragraph (9) exempts professionally prescribed health aids.

Paragraph (10) exempts certain benefits that are akin to future earnings of the debtor. These include social security, unemployment compensation, or public assistance benefits, veteran's benefits, disability, illness, or unemployment benefits, alimony, support, or separate maintenance (but only to the extent reasonably necessary for the support of the debtor and any dependents of the debtor), and benefits under a certain stock bonus, pension, profitsharing, annuity or similar plan based on illness, disability, death, age or length of service. Paragraph (11) allows the debtor to exempt certain compensation for losses. These include crime victim's reparation benefits, wrongful death benefits (with a reasonably necessary for support limitation), life insurance proceeds (same limitation), compensation for bodily injury, not including pain and suffering ($10,000 limitation), and loss of future earnings payments (support limitation). This provision in subparagraph (D)(11) is designed to cover payments in compensation of actual bodily injury, such as the loss of a limb, and is not intended to include the attendant costs that accompany such a loss, such as medical payments, pain and suffering, or loss of earnings. Those items are handled separately by the bill.

Subsection (e) protects the debtor's exemptions, either Federal or State, by making unenforceable in a bankruptcy case a waiver of exemptions or a waiver of the debtor's avoiding powers under the following subsections.

Subsection (f) protects the debtor's exemptions, his discharge, and thus his fresh start by permitting him to avoid certain liens on exempt property. The debtor may avoid a judicial lien on any property to the extent that the property could have been exempted in the absence of the lien, and may similarly avoid a nonpurchase-money security interest in certain household and personal goods. The avoiding power is independent of any waiver of exemptions.

Subsection (g) gives the debtor the ability to exempt property that the trustee recovers under one of the trustee's avoiding powers if the property was involuntarily transferred away from the debtor (such as by the fixing of a judicial lien) and if the debtor did not conceal the property. The debtor is also permitted to exempt property that the trustee recovers as the result of the avoiding of the fixing of certain security interests to the extent that the debtor could otherwise have exempted the property.

If the trustee does not pursue an avoiding power to recover a transfer of property that would be exempt, the debtor may pursue it and exempt the property, if the transfer was involuntary and the debtor did not conceal the property. If the debtor wishes to preserve his right to pursue an action under this provision, then he must intervene in any action brought by the trustee based on the same cause of action. It is not intended that the debtor be given an additional opportunity to avoid a transfer or that the transferee have to defend the same action twice. Rather, the section is primarily designed to give the debtor the rights the trustee could have pursued if the trustee chooses not to pursue them. The debtor is given no greater rights under this provision than the trustee, and thus the debtor's avoiding powers under proposed 11 U.S.C. 544, 545, 547, and 548, are subject to proposed 11 U.S.C. 546, as are the trustee's powers.

These subsections are cumulative. The debtor is not required to choose which he will use to gain an exemption. Instead, he may use more than one in any particular instance, just as the trustee's avoiding powers are cumulative.

Subsection (i) permits recovery by the debtor of property transferred in an avoided transfer from either the initial or subsequent transferees. It also permits preserving a transfer for the benefit of the debtor. Under either case the debtor may exempt the property recovered or preserved.

Subsection (k) makes clear that the debtor's aliquot share of the costs and expenses [for] recovery of property that the trustee recovers and the debtor later exempts, and any costs and expenses of avoiding a transfer by the debtor that the debtor has not already paid.

Subsection (l) requires the debtor to file a list of property that he claims as exempt from property of the estate. Absent an objection to the list, the property is exempted. A dependent of the debtor may file it and thus be protected if the debtor fails to file the list.

Subsection (m) requires the clerk of the bankruptcy court to give notice of any exemptions claimed under subsection (l), in order that parties in interest may have an opportunity to object to the claim.

Subsection (n) provides the rule for a joint case: each debtor is entitled to the Federal exemptions provided under this section or to the State exemptions, whichever the debtor chooses.

The Federal Rules of Bankruptcy Procedure, referred to in subsec. (b)(1), are set out in the Appendix to this title.

The Internal Revenue Code of 1986, referred to in subsecs. (b)(3)(C), (4), (d)(10)(E)(iii), (12), and (n), is classified generally to Title 26, Internal Revenue Code.

Sections 3(a)(47), 12, and 15(d) of the Securities Exchange Act of 1934, referred to in subsec. (q)(1)(B)(i), (ii), are classified to sections 78c(a)(47), 78l, and 78o(d), respectively, of Title 15, Commerce and Trade.

Section 6 of the Securities Exchange Act of 1933, referred to in subsec. (q)(1)(B)(ii), is classified to section 77f of Title 15, Commerce and Trade.

**2010**—Subsec. (b)(3)(A). Pub. L. 111–327, §2(a)(17)(A), substituted "petition to the place" for "petition at the place" and "located in a single State" for "located at a single State".

Subsec. (c)(1). Pub. L. 111–327, §2(a)(17)(B), substituted "such paragraph" for "section 523(a)(5)".

**2005**—Subsec. (b). Pub. L. 109–8, §224(a)(1)(B)–(F), designated introductory provisions of subsec. (b) as par. (1), substituted "paragraph (3)" for "paragraph (2)" in two places and "paragraph (2)" for "paragraph (1)" wherever appearing, struck out "Such property is—" after "case is filed.", and struck out former par. (1) which read: "property that is specified under subsection (d) of this section, unless the State law that is applicable to the debtor under paragraph (2)(A) of this subsection specifically does not so authorize; or, in the alternative,".

Subsec. (b)(2). Pub. L. 109–8, §224(a)(1)(B), added par. (2). Former par. (2) redesignated (3).

Subsec. (b)(2)(C). Pub. L. 109–8, §224(a)(1)(A)(i)–(iii), added subpar. (C).

Subsec. (b)(3). Pub. L. 109–8, §307(2), inserted "If the effect of the domiciliary requirement under subparagraph (A) is to render the debtor ineligible for any exemption, the debtor may elect to exempt property that is specified under subsection (d)." at end.

Pub. L. 109–8, §224(a)(1)(A)(iv), redesignated par. (2) as (3) and inserted introductory provisions.

Subsec. (b)(3)(A). Pub. L. 109–8, §308(1), inserted "subject to subsections (o) and (p)," before "any property".

Pub. L. 109–8, §307(1), substituted "730 days" for "180 days" and "or if the debtor's domicile has not been located at a single State for such 730-day period, the place in which the debtor's domicile was located for 180 days immediately preceding the 730-day period or for a longer portion of such 180-day period than in any other place" for ", or for a longer portion of such 180-day period than in any other place".

Subsec. (b)(4). Pub. L. 109–8, §224(a)(1)(G), added par. (4).

Subsec. (c)(1). Pub. L. 109–8, §216(1), added par. (1) and struck out former par. (1) which read as follows: "a debt of a kind specified in section 523(a)(1) or 523(a)(5) of this title;".

Subsec. (d). Pub. L. 109–8, §224(a)(2)(A), substituted "subsection (b)(2)" for "subsection (b)(1)" in introductory provisions.

Subsec. (d)(12). Pub. L. 109–8, §224(a)(2)(B), added par. (12).

Subsec. (f)(1)(A). Pub. L. 109–8, §216(2), substituted "a debt of a kind that is specified in section 523(a)(5); or" for "a debt—

"(i) to a spouse, former spouse, or child of the debtor, for alimony to, maintenance for, or support of such spouse or child, in connection with a separation agreement, divorce decree or other order of a court of record, determination made in accordance with State or territorial law by a governmental unit, or property settlement agreement; and

"(ii) to the extent that such debt—

"(I) is not assigned to another entity, voluntarily, by operation of law, or otherwise; and

"(II) includes a liability designated as alimony, maintenance, or support, unless such liability is actually in the nature of alimony, maintenance or support.; or".

Subsec. (f)(4). Pub. L. 109–8, §313(a), added par. (4).

Subsec. (g)(2). Pub. L. 109–8, §216(3), substituted "subsection (f)(1)(B)" for "subsection (f)(2)".

Subsec. (n). Pub. L. 109–8, §224(e)(1), added subsec. (n).

Subsec. (o). Pub. L. 109–8, §308(2), added subsec. (o).

Subsecs. (p), (q). Pub. L. 109–8, §322(a), added subsecs. (p) and (q).

**2000**—Subsec. (c)(4). Pub. L. 106–420 added par. (4).

**1994**—Subsec. (b). Pub. L. 103–394, §501(d)(12)(A), substituted "Federal Rules of Bankruptcy Procedure" for "Bankruptcy Rules".

Subsec. (d)(1) to (6). Pub. L. 103–394, §108(d)(1)–(6), substituted "$15,000" for "$7,500" in par. (1), "$2,400" for "$1,200" in par. (2), "$400" and "$8,000" for "$200" and "$4,000", respectively, in par. (3), "$1,000" for "$500" in par. (4), "$800" and "$7,500" for "$400" and "$3,750", respectively, in par. (5), and "$1,500" for "$750" in par. (6).

Subsec. (d)(8). Pub. L. 103–394, §108(d)(7), substituted "$8,000" for "$4,000".

Subsec. (d)(10)(E)(iii). Pub. L. 103–394, §501(d)(12)(B), substituted "or 408" for "408, or 409" and "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954 (26 U.S.C. 401(a), 403(a), 403(b), 408, or 409)".

Subsec. (d)(11)(D). Pub. L. 103–394, §108(d)(8), substituted "$15,000" for "$7,500".

Subsec. (f)(1). Pub. L. 103–394, §§303(3), 310(1), designated existing provisions as par. (1) and inserted "but subject to paragraph (3)" after "waiver of exemptions" in introductory provisions. Former par. (1) redesignated subpar. (A) of par. (1).

Subsec. (f)(1)(A). Pub. L. 103–394, §§303(2), 304(d), redesignated par. (1) as subpar. (A) of par. (1) and inserted ", other than a judicial lien that secures a debt—

"(i) to a spouse, former spouse, or child of the debtor, for alimony to, maintenance for, or support of such spouse or child, in connection with a separation agreement, divorce decree or other order of a court of record, determination made in accordance with State or territorial law by a governmental unit, or property settlement agreement; and

"(ii) to the extent that such debt—

"(I) is not assigned to another entity, voluntarily, by operation of law, or otherwise; and

"(II) includes a liability designated as alimony, maintenance, or support, unless such liability is actually in the nature of alimony, maintenance or support."

Subsec. (f)(1)(B). Pub. L. 103–394, §303(1), redesignated par. (2) as subpar. (B) of par. (1) and subpars. (A) to (C) of par. (2) as cls. (i) to (iii), respectively, of subpar. (B) of par. (1).

Subsec. (f)(2). Pub. L. 103–394, §303(4), added par. (2). Former par. (2) redesignated subpar. (B) of par. (1).

Subsec. (f)(3). Pub. L. 103–394, §310(2), added par. (3).

**1990**—Subsec. (c)(3). Pub. L. 101–647 added par. (3).

**1986**—Subsec. (h)(1). Pub. L. 99–554, §283(i)(1), substituted "553 of this title" for "553 of this tittle".

Subsec. (i)(2). Pub. L. 99–554, §283(i)(2), substituted "this" for "his" after "subsection (g) of".

**1984**—Subsec. (a)(2). Pub. L. 98–353, §453(a), inserted "or, with respect to property that becomes property of an estate after such date, as of the date such property becomes property of the estate".

Subsec. (b). Pub. L. 98–353, §306(a), inserted provision that in joint cases filed under section 302 of this title and individual cases filed under section 301 or 303 of this title by or against debtors who are husband and wife, and whose estates are ordered to be jointly administered under Rule 1015(b) of the Bankruptcy Rules, one debtor may not elect to exempt property listed in paragraph (1) and the other debtor elect to exempt property listed in paragraph (2) of this subsection, but that if the parties cannot agree on the alternative to be elected, they shall be deemed to elect paragraph (1), where such election is permitted under the law of the jurisdiction where the case is filed.

Subsec. (c). Pub. L. 98–353, §453(b), amended subsec. (c) generally. Prior to amendment, subsec. (c) read as follows: "Unless the case is dismissed, property exempted under this section is not liable during or after the case for any debt of the debtor that arose, or that is determined under section 502 of this title as if such claim had arisen before the commencement of the case, except—

"(1) a debt of a kind specified in section 523(a)(1) or section 523(a)(5) of this title; or

"(2) a lien that is—

"(A) not avoided under section 544, 545, 547, 548, 549, or 724(a) of this title;

"(B) not voided under section 506(d) of this title; or

"(C)(i) a tax lien, notice of which is properly filed; and

"(ii) avoided under section 545(2) of this title."

Subsec. (d)(3). Pub. L. 98–353, §306(b), inserted "or $4,000 in aggregate value".

Subsec. (d)(5). Pub. L. 98–353, §306(c), amended par. (5) generally. Prior to amendment, par. (5) read as follows: "The debtor's aggregate interest, not to exceed in value $400 plus any unused amount of the exemption provided under paragraph (1) of this subsection, in any property."

Subsec. (e). Pub. L. 98–353, §453(c), substituted "an exemption" for "exemptions".

Subsec. (m). Pub. L. 98–353, §306(d), substituted "Subject to the limitation in subsection (b), this section shall apply separately with respect to each debtor in a joint case" for "This section shall apply separately with respect to each debtor in a joint case".

Amendment by Pub. L. 109–8 effective 180 days after Apr. 20, 2005, with amendments by sections 216, 224(a), (e)(1), 307, and 313(a) of Pub. L. 109–8 not applicable with respect to cases commenced under this title before such effective date, except as otherwise provided, and amendments by sections 308 and 322(a) of Pub. L. 109–8 applicable with respect to cases commenced under this title on or after Apr. 20, 2005, see section 1501 of Pub. L. 109–8, set out as a note under section 101 of this title.

Amendment by Pub. L. 103–394 effective Oct. 22, 1994, and not applicable with respect to cases commenced under this title before Oct. 22, 1994, see section 702 of Pub. L. 103–394, set out as a note under section 101 of this title.

Amendment by Pub. L. 99–554 effective 30 days after Oct. 27, 1986, see section 302(a) of Pub. L. 99–554, set out as a note under section 581 of Title 28, Judiciary and Judicial Procedure.

Amendment by Pub. L. 98–353 effective with respect to cases filed 90 days after July 10, 1984, see section 552(a) of Pub. L. 98–353, set out as a note under section 101 of this title.

The dollar amounts specified in this section were adjusted by notices of the Judicial Conference of the United States pursuant to section 104 of this title as follows:

By notice dated Jan. 30, 2025, 90 F.R. 8941, effective Apr. 1, 2025, in subsec. (d)(1), dollar amount "27,900" was adjusted to "31,575"; in subsec. (d)(2), dollar amount "4,450" was adjusted to "5,025"; in subsec. (d)(3), dollar amounts "700" and "14,875" were adjusted to "800" and "16,850", respectively; in subsec. (d)(4), dollar amount "1,875" was adjusted to "2,125"; in subsec. (d)(5), dollar amounts "1,475" and "13,950" were adjusted to "1,675" and "15,800", respectively; in subsec. (d)(6), dollar amount "2,800" was adjusted to "3,175"; in subsec. (d)(8), dollar amount "14,875" was adjusted to "16,850"; in subsec. (d)(11)(D), dollar amount "27,900" was adjusted to "31,575"; in subsec. (f)(3), dollar amount "7,575" was adjusted to "8,575"; in subsec. (f)(4), dollar amount "800" was adjusted to "900" each time it appeared; in subsec. (n), dollar amount "1,512,350" was adjusted to "1,711,975"; in subsec. (p), dollar amount "189,050" was adjusted to "214,000"; and, in subsec. (q), dollar amount "189,050" was adjusted to "214,000". See notice of the Judicial Conference of the United States set out as a note under section 104 of this title.

By notice dated Jan. 31, 2022, 87 F.R. 6625, effective Apr. 1, 2022, in subsec. (d)(1), dollar amount "25,150" was adjusted to "27,900"; in subsec. (d)(2), dollar amount "4,000" was adjusted to "4,450"; in subsec. (d)(3), dollar amounts "625" and "13,400" were adjusted to "700" and "14,875", respectively; in subsec. (d)(4), dollar amount "1,700" was adjusted to "1,875"; in subsec. (d)(5), dollar amounts "1,325" and "12,575" were adjusted to "1,475" and "13,950", respectively; in subsec. (d)(6), dollar amount "2,525" was adjusted to "2,800"; in subsec. (d)(8), dollar amount "13,400" was adjusted to "14,875"; in subsec. (d)(11)(D), dollar amount "25,150" was adjusted to "27,900"; in subsec. (f)(3), dollar amount "6,825" was adjusted to "7,575"; in subsec. (f)(4), dollar amount "725" was adjusted to "800" each time it appeared; in subsec. (n), dollar amount "1,362,800" was adjusted to "1,512,350"; in subsec. (p), dollar amount "170,350" was adjusted to "189,050"; and, in subsec. (q), dollar amount "170,350" was adjusted to "189,050".

By notice dated Feb. 5, 2019, 84 F.R. 3488, effective Apr. 1, 2019, in subsec. (d)(1), dollar amount "23,675" was adjusted to "25,150"; in subsec. (d)(2), dollar amount "3,775" was adjusted to "4,000"; in subsec. (d)(3), dollar amounts "600" and "12,625" were adjusted to "625" and "13,400", respectively; in subsec. (d)(4), dollar amount "1,600" was adjusted to "1,700"; in subsec. (d)(5), dollar amounts "1,250" and "11,850" were adjusted to "1,325" and "12,575", respectively; in subsec. (d)(6), dollar amount "2,375" was adjusted to "2,525"; in subsec. (d)(8), dollar amount "12,625" was adjusted to "13,400"; in subsec. (d)(11)(D), dollar amount "23,675" was adjusted to "25,150"; in subsec. (f)(3), dollar amount "6,425" was adjusted to "6,825"; in subsec. (f)(4), dollar amount "675" was adjusted to "725" each time it appeared; in subsec. (n), dollar amount "1,283,025" was adjusted to "1,362,800"; in subsec. (p), dollar amount "160,375" was adjusted to "170,350"; and, in subsec. (q), dollar amount "160,375" was adjusted to "170,350".

By notice dated Feb. 16, 2016, 81 F.R. 8748, effective Apr. 1, 2016, in subsec. (d)(1), dollar amount "22,975" was adjusted to "23,675"; in subsec. (d)(2), dollar amount "3,675" was adjusted to "3,775"; in subsec. (d)(3), dollar amounts "575" and "12,250" were adjusted to "600" and "12,625", respectively; in subsec. (d)(4), dollar amount "1,550" was adjusted to "1,600"; in subsec. (d)(5), dollar amounts "1,225" and "11,500" were adjusted to "1,250" and "11,850", respectively; in subsec. (d)(6), dollar amount "2,300" was adjusted to "2,375"; in subsec. (d)(8), dollar amount "12,250" was adjusted to "12,625"; in subsec. (d)(11)(D), dollar amount "22,975" was adjusted to "23,675"; in subsec. (f)(3), dollar amount "6,225" was adjusted to "6,425"; in subsec. (f)(4), dollar amount "650" was adjusted to "675" each time it appeared; in subsec. (n), dollar amount "1,245,475" was adjusted to "1,283,025"; in subsec. (p), dollar amount "155,675" was adjusted to "160,375"; and, in subsec. (q), dollar amount "155,675" was adjusted to "160,375".

By notice dated Feb. 12, 2013, 78 F.R. 12089, effective Apr. 1, 2013, in subsec. (d)(1), dollar amount "21,625" was adjusted to "22,975"; in subsec. (d)(2), dollar amount "3,450" was adjusted to "3,675"; in subsec. (d)(3), dollar amounts "550" and "11,525" were adjusted to "575" and "12,250", respectively; in subsec. (d)(4), dollar amount "1,450" was adjusted to "1,550"; in subsec. (d)(5), dollar amounts "1,150" and "10,825" were adjusted to "1,225" and "11,500", respectively; in subsec. (d)(6), dollar amount "2,175" was adjusted to "2,300"; in subsec. (d)(8), dollar amount "11,525" was adjusted to "12,250"; in subsec. (d)(11)(D), dollar amount "21,625" was adjusted to "22,975"; in subsec. (f)(3), dollar amount "5,850" was adjusted to "6,225"; in subsec. (f)(4), dollar amount "600" was adjusted to "650" each time it appeared; in subsec. (n), dollar amount "1,171,650" was adjusted to "1,245,475"; in subsec. (p), dollar amount "146,450" was adjusted to "155,675"; and, in subsec. (q), dollar amount "146,450" was adjusted to "155,675".

By notice dated Feb. 19, 2010, 75 F.R. 8747, effective Apr. 1, 2010, in subsec. (d)(1), dollar amount "20,200" was adjusted to "21,625"; in subsec. (d)(2), dollar amount "3,225" was adjusted to "3,450"; in subsec. (d)(3), dollar amounts "525" and "10,775" were adjusted to "550" and "11,525", respectively; in subsec. (d)(4), dollar amount "1,350" was adjusted to "1,450"; in subsec. (d)(5), dollar amounts "1,075" and "10,125" were adjusted to "1,150" and "10,825", respectively; in subsec. (d)(6), dollar amount "2,025" was adjusted to "2,175"; in subsec. (d)(8), dollar amount "10,775" was adjusted to "11,525"; in subsec. (d)(11)(D), dollar amount "20,200" was adjusted to "21,625"; in subsec. (f)(3)(B), dollar amount "5,475" was adjusted to "5,850"; in subsec. (f)(4)(B), dollar amount "550" was adjusted to "600" each time it appeared; in subsec. (n), dollar amount "1,095,000" was adjusted to "1,171,650"; in subsec. (p)(1), dollar amount "136,875" was adjusted to "146,450"; and, in subsec. (q)(1), dollar amount "136,875" was adjusted to "146,450".

By notice dated Feb. 7, 2007, 72 F.R. 7082, effective Apr. 1, 2007, in subsec. (d)(1), dollar amount "18,450" was adjusted to "20,200"; in subsec. (d)(2), dollar amount "2,950" was adjusted to "3,225"; in subsec. (d)(3), dollar amounts "475" and "9,850" were adjusted to "525" and "10,775", respectively; in subsec. (d)(4), dollar amount "1,225" was adjusted to "1,350"; in subsec. (d)(5), dollar amounts "975" and "9,250" were adjusted to "1,075" and "10,125", respectively; in subsec. (d)(6), dollar amount "1,850" was adjusted to "2,025"; in subsec. (d)(8), dollar amount "9,850" was adjusted to "10,775"; in subsec. (d)(11)(D), dollar amount "18,450" was adjusted to "20,200"; in subsec. (f)(3), dollar amount "5,000" was adjusted to "5,475"; in subsec. (f)(4), dollar amount "500" was adjusted to "550" each time it appeared; in subsec. (n), dollar amount "1,000,000" was adjusted to "1,095,000"; in subsec. (p), dollar amount "125,000" was adjusted to "136,875"; and, in subsec. (q), dollar amount "125,000" was adjusted to "136,875".

By notice dated Feb. 18, 2004, 69 F.R. 8482, effective Apr. 1, 2004, in subsec. (d)(1), dollar amount "17,425" was adjusted to "18,450"; in subsec. (d)(2), dollar amount "2,775" was adjusted to "2,950"; in subsec. (d)(3), dollar amounts "450" and "9,300" were adjusted to "475" and "9,850", respectively; in subsec. (d)(4), dollar amount "1,150" was adjusted to "1,225"; in subsec. (d)(5), dollar amounts "925" and "8,725" were adjusted to "975" and "9,250", respectively; in subsec. (d)(6), dollar amount "1,750" was adjusted to "1,850"; in subsec. (d)(8), dollar amount "9,300" was adjusted to "9,850"; and, in subsec. (d)(11)(D), dollar amount "17,425" was adjusted to "18,450".

By notice dated Feb. 13, 2001, 66 F.R. 10910, effective Apr. 1, 2001, in subsec. (d)(1), dollar amount "16,150" was adjusted to "17,425"; in subsec. (d)(2), dollar amount "2,575" was adjusted to "2,775"; in subsec. (d)(3), dollar amounts "425" and "8,625" were adjusted to "450" and "9,300", respectively; in subsec. (d)(4), dollar amount "1,075" was adjusted to "1,150"; in subsec. (d)(5), dollar amounts "850" and "8,075" were adjusted to "925" and "8,725", respectively; in subsec. (d)(6), dollar amount "1,625" was adjusted to "1,750"; in subsec. (d)(8), dollar amount "8,625" was adjusted to "9,300"; and, in subsec. (d)(11)(D), dollar amount "16,150" was adjusted to "17,425".

By notice dated Feb. 3, 1998, 63 F.R. 7179, effective Apr. 1, 1998, in subsec. (d)(1), dollar amount "15,000" was adjusted to "16,150"; in subsec. (d)(2), dollar amount "2,400" was adjusted to "2,575"; in subsec. (d)(3), dollar amounts "400" and "8,000" were adjusted to "425" and "8,625", respectively; in subsec. (d)(4), dollar amount "1,000" was adjusted to "1,075"; in subsec. (d)(5), dollar amounts "800" and "7,500" were adjusted to "850" and "8,075", respectively; in subsec. (d)(6), dollar amount "1,500" was adjusted to "1,625"; in subsec. (d)(8), dollar amount "8,000" was adjusted to "8,625"; and, in subsec. (d)(11)(D), dollar amount "15,000" was adjusted to "16,150".

¹ See Adjustment of Dollar Amounts notes below.

¹ Replaced by 22 U.S.C. 4060(c).

² Replaced by 46 U.S.C. 11108, 11109.

³ Replaced by 5 U.S.C. 8346.

⁴ Replaced by 45 U.S.C. 231m.

⁵ Railroad unemployment benefits are covered by 45 U.S.C. 352(e).

⁶ Veterans benefits generally are covered by 38 U.S.C. 3101 [now 5301].

⁷ Replaced by 22 U.S.C. 4060(c).

⁸ Replaced by 46 U.S.C. 11108, 11109.

⁹ Replaced by 5 U.S.C. 8346.

¹⁰ Replaced by 45 U.S.C. 231m.

¹¹ Railroad unemployment benefits are covered by 45 U.S.C. 352(e).

¹² Veterans benefits generally are covered by 38 U.S.C. 3101 [now 5301].