26 U.S.C. 6334: Property exempt from levy

2018

• Pub. L. 115–141 substituted "V, or VI" for "V,, or VI". (Consolidated Appropriations Act, 2018) Law text · (a)

2017

• Pub. L. 115–97, §11041(d), added par. (4). Law text · (d)
• Pub. L. 115–97, §11002(d)(1)(II), substituted "for 'calendar year 2016' in subparagraph (A)(ii)" for "for 'calendar year 1992' in subparagraph (B)". Law text · (g)

1998

• Pub. L. 105–206, §3431(a), substituted "$6,250" for "$2,500". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (a)
• Pub. L. 105–206, §3431(b), substituted "$3,125" for "$1,250". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (a)
• Pub. L. 105–206, §3445(a), amended heading and text of par. (13) generally. Prior to amendment, text read as follows: "Except to the extent provided in subsection (e), the principal residence of the taxpayer (within the meaning of section 121)." (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (a)
• Pub. L. 105–206, §3445(b), amended heading and text of subsec. (e) generally. Prior to amendment, text read as follows: "Property described in subsection (a)(13) shall not be exempt from levy if— (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (e)
• Pub. L. 105–206, §3431(c)(1), substituted "1999" for "1997" in introductory provisions. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (g)
• Pub. L. 105–206, §3431(c)(2), substituted "1998" for "1996". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (g)

1997

• Pub. L. 105–33, §5514(a)(3), made technical amendment to directory language of Pub. L. 104–193, §110(l)(3). See 1996 Amendment note below. (Balanced Budget Act of 1997) Law text · (a)
• Pub. L. 105–34, §312(d)(1), substituted "section 121" for "section 1034". (Taxpayer Relief Act of 1997) Law text · (a)
• Pub. L. 105–34 added subsec. (f) and redesignated former subsec. (f) as (g). (Taxpayer Relief Act of 1997) Law text · (f), (g)

1996

• Pub. L. 104–168, §502(a), substituted "So" for "If the taxpayer is the head of a family, so", "the taxpayer's household" for "his household", and "$2,500" for "$1,650 ($1,550 in the case of levies issued during 1989)". (Taxpayer Bill of Rights 2) Law text · (a)
• Pub. L. 104–168, §502(b), substituted "$1,250" for "$1,100 ($1,050 in the case of levies issued during 1989)". (Taxpayer Bill of Rights 2) Law text · (a)
• Pub. L. 104–193, §110(l)(3), formerly §110(l)(6), as renumbered and amended by Pub. L. 105–33, struck out "(relating to aid to families with dependent children)" after "title IV". (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (a)
• Pub. L. 104–168, §502(c), added subsec. (f). (Taxpayer Bill of Rights 2) Law text · (f)

1991

• Pub. L. 102–83 substituted "1562" for "562". · (a)

1988

• Pub. L. 100–647, §6236(c)(1), substituted "$1,650 ($1,550 in the case of levies issued during 1989)" for "$1,500". · (a)
• Pub. L. 100–647, §6236(c)(2), substituted "$1,100 ($1,050 in the case of levies issued during 1989)" for "$1,000". · (a)
• Pub. L. 100–647, §1015(o)(1), substituted "III, IV, V," for "IV" and added "or" at end. · (a)
• Pub. L. 100–647, §1015(o)(2), (3), redesignated subpar. (C) as (B) and substituted "13, 21, 23" for "21", and struck out former subpar. (B), which read as follows: "subchapter I, II, or III of chapter 19 of such title 38, or". · (a), (C)
• Pub. L. 100–647, §6236(c)(4)(A), added pars. (11) to (13). · (a)
• Pub. L. 100–647, §6236(c)(3)(A), amended par. (1) generally, striking out after introductory provisions the following definition of exempt amount: · (d)
• Pub. L. 100–647, §6236(c)(3)(B), added par. (2) and redesignated former par. (2) as (3). · (d), (3)
• Pub. L. 100–647, §6236(c)(4)(B), added subsec. (e). · (e)

1986

• Pub. L. 99–514 added par. (10). · (a)

1984

• Pub. L. 98–369 inserted "(including section 207 of the Social Security Act)". · (c)

1982

• Pub. L. 97–248, §347(a)(1), substituted "$1,500" for "$500". · (a)
• Pub. L. 97–248, §347(a)(2), substituted "$1,000" for "$250". · (a)
• Pub. L. 97–248, §347(a)(3)(A), substituted "$75" for "$50". · (d)
• Pub. L. 97–248, §347(a)(3)(B), substituted "$25" for "$15". · (d)

1976

• Pub. L. 94–455, §1209(c), substituted "Judgments for support of minor children" for "Salary, wages, or other income" in heading. · (a)
• Pub. L. 94–455, §1209(a), added par. (9). · (a)
• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (b)
• Pub. L. 94–455, §1209(b), added subsec. (d). · (d)

1969

• Pub. L. 91–172 added par. (8). · (a)

1966

• Pub. L. 89–719, §104(c)(1), struck out "or Territory" after "of any State". · (a)
• Pub. L. 89–719, §104(c)(2), added pars. (6) and (7). · (a), (7)

1965

• Pub. L. 89–44 added par. (5). · (a)

1958

• Pub. L. 85–840 added par. (4). · (a)