11 U.S.C. 507: Priorities

2024

• Pub. L. 118–42 inserted "excluding subparagraph (F)" after "(a)(8)". (Consolidated Appropriations Act, 2024) Law text · (d)

2020

• Pub. L. 116–260, §1001(i)(2), inserted ", (a)(8)" after "(a)(7)" and struck out "or subparagraphs (A) through (E) and (G) of subsection (a)(8)" after "(a)(9)" and "or subparagraph" after "such subsection". (Consolidated Appropriations Act, 2021) Law text · (d)
• Pub. L. 116–260, §1001(i)(1), struck out ", (a)(8)" after "(a)(7)" and inserted "or subparagraphs (A) through (E) and (G) of subsection (a)(8)" after "(a)(9)" and "or subparagraph" after "such subsection". (Consolidated Appropriations Act, 2021) Law text · (d)

2010

• Pub. L. 111–203 inserted "unsecured claims of any Federal reserve bank related to loans made through programs or facilities authorized under section 13(3) of the Federal Reserve Act (12 U.S.C. 343)," after "this title,". (Dodd-Frank Wall Street Reform and Consumer Protection Act) Law text · (a)
• Pub. L. 111–327 substituted "; or" for period at end. (Bankruptcy Technical Corrections Act of 2010) Law text · (a)

2005

• Pub. L. 109–8, §212(9), added par. (1). Former par. (1) redesignated (2). (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (a)
• Pub. L. 109–8, §212(2), (3), redesignated par. (1) as (2) and substituted "Second" for "First". Former par. (2) redesignated (3). (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (a)
• Pub. L. 109–8, §212(2), (4), redesignated par. (2) as (3) and substituted "Third" for "Second". Former par. (3) redesignated (4). (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (a)
• Pub. L. 109–8, §1401, which directed amendment of par. (4), "as amended by section 212", by substituting "$10,000" for "$4,000" and "180" for "90" in introductory provisions, effective Apr. 20, 2005, was executed to this par., which was par. (3), to reflect the probable intent of Co… (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (a)
• Pub. L. 109–8, §212(2), (5), redesignated par. (3) as (4) and substituted "Fourth" for "Third" in introductory provisions and a period for semicolon at end. Former par. (4) redesignated (5). (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (a)
• Pub. L. 109–8, §212(2), (6), redesignated par. (4) as (5) and substituted "Fifth" for "Fourth" in introductory provisions. Former par. (5) redesignated (6). (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (a)
• Pub. L. 109–8, §1401(2), which directed amendment of par. (5), "as amended by section 212", by substituting "$10,000" for "$4,000", effective Apr. 20, 2005, was executed to this par., which was par. (4), to reflect the probable intent of Congress, notwithstanding that the rede… (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (a)
• Pub. L. 109–8, §1502(a)(1)(A)(i), substituted "paragraph (4)" for "paragraph (3)". (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (a)
• Pub. L. 109–8, §212(2), (7), redesignated par. (5) as (6) and substituted "Sixth" for "Fifth" in introductory provisions. Former par. (6) redesignated (7). (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (a)
• Pub. L. 109–8, §212(1), (2), (8), redesignated par. (6) as (7), substituted "Seventh" for "Sixth", and struck out former par. (7) which read as follows: "Seventh, allowed claims for debts to a spouse, former spouse, or child of the debtor, for alimony to, maintenance for, or support… (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (a)
• Pub. L. 109–8, §705(2), inserted at end "An otherwise applicable time period specified in this paragraph shall be suspended for any period during which a governmental unit is prohibited under applicable nonbankruptcy law from collecting a tax as a result of a request by the debtor f… (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (a)
• Pub. L. 109–8, §705(1)(A), inserted "for a taxable year ending on or before the date of the filing of the petition" after "gross receipts" in introductory provisions. (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (a)
• Pub. L. 109–8, §705(1)(B), struck out "for a taxable year ending on or before the date of the filing of the petition" before "for which a return". (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (a)
• Pub. L. 109–8, §705(1)(C), added cl. (ii) and struck out former cl. (ii) which read as follows: "assessed within 240 days, plus any time plus 30 days during which an offer in compromise with respect to such tax that was made within 240 days after such assessment was pending, … (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (a)
• Pub. L. 109–8, §706, substituted "incurred" for "assessed". (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (a)
• Pub. L. 109–8, §1502(a)(1)(A)(ii), substituted "paragraph (4)" for "paragraph (3)". (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (a)
• Pub. L. 109–8, §223, added par. (10). (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (a)
• Pub. L. 109–8, §1502(a)(1)(B), substituted "subsection (a)(2)" for "subsection (a)(1)". (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (b)
• Pub. L. 109–8, §1502(a)(1)(C), substituted "subsection (a)(1)" for "subsection (a)(3)". (Bankruptcy Abuse Prevention and Consumer Protection Act of 2005) Law text · (d)

1994

• Pub. L. 103–394, §207, amended par. (3) generally. Prior to amendment, par. (3) read as follows: "Third, allowed unsecured claims for wages, salaries, or commissions, including vacation, severance, and sick leave pay— · (a)
• Pub. L. 103–394, §108(c)(1), substituted "$4,000" for "$2,000". · (a)
• Pub. L. 103–394, §§108(c)(2), 501(b)(3), substituted "section 557(b)" for "section 557(b)(1)" after "grain, as defined in" and "section 557(b)" for "section 557(b)(2)" after "facility, as defined in" in subpar. (A) and "$4,000" for "$2,000" in concluding provisions. · (a)
• Pub. L. 103–394, §108(c)(3), substituted "$1,800" for "$900". · (a)
• Pub. L. 103–394, §304(c)(3), added par. (7). Former par. (7) redesignated (8). · (a)
• Pub. L. 103–394, §304(c)(2), redesignated par. (7) as (8) and substituted "Eighth" for "Seventh". Former par. (8) redesignated (9). · (a)
• Pub. L. 103–394, §§304(c)(1), 501(d)(11)(A), redesignated par. (8) as (9) and substituted "Ninth" for "Eighth" and "a Federal depository institutions regulatory agency (or predecessor to such agency)" for "the Federal Deposit Insurance Corporation, the Resolution Trust Corporation, … · (a)
• Pub. L. 103–394, §501(d)(11)(B), substituted "(a)(6), (a)(7), (a)(8), or (a)(9)" for "or (a)(6)". · (d)

1990

• Pub. L. 101–647 added par. (8). · (a)

1984

• Pub. L. 98–353, §449(a)(1), inserted a comma after "severance". · (a)
• Pub. L. 98–353, §449(a)(2), substituted "an employee benefit plan" for "employee benefit plans" in provisions preceding subpar. (A). · (a)
• Pub. L. 98–353, §449(a)(3), inserted "each" after "covered by". · (a)
• Pub. L. 98–353, §350(3), added par. (5). Former par. (5) redesignated (6). · (a)
• Pub. L. 98–353, §350(1), redesignated former par. (5) as (6) and substituted "Sixth" for "Fifth". Former par. (6) redesignated (7). · (a)
• Pub. L. 98–353, §§350(2), 449(a)(4), redesignated former par. (6) as (7), substituted "Seventh" for "Sixth", and inserted "only" after "units,". · (a)
• Pub. L. 98–353, §449(b), substituted "has the same priority" for "shall be treated the same". · (c)