§5514 Installment Deduction for Indebtedness to the United States

The Internal Revenue Code of 1986, referred to in subsecs. (a)(1) and (d), is classified generally to Title 26, Internal Revenue Code. section 4837(d) and 9837(d) of title 10, referred to in subsec. (c), probably refer to the subsecs. (d) of those sections as originally enacted by act Aug. 10, 1956, ch. 1041, 70A Stat. 274, 594. section 4837 and 9837 were subsequently amended, and provisions similar to those in the original subsecs. (d) of those sections are now contained in respective subsecs. (a).

2018—Subsec. (c). Pub. L. 115–232 substituted “section 7837(d) or 9837(d) of title 10” for “section 4837(d) or 9837(d) of title 10”. 2008—Subsec. (a)(5)(B). Pub. L. 110–181, § 652(1), inserted “any nonappropriated fund instrumentality described in section 2105(c) of this title,” after “Commission,”. Subsec. (e). Pub. L. 110–181, § 652(2), added subsec. (e). 2006—Subsec. (a)(5)(B). Pub. L. 109–435 substituted “Postal Regulatory Commission” for “Postal Rate Commission”. 1996—Subsec. (a)(1). Pub. L. 104–134, § 31001(h)(A)(i), inserted at end “All Federal agencies to which debts are owed and which have outstanding delinquent debts shall participate in a computer match at least annually of their delinquent debt records with records of Federal employees to identify those employees who are delinquent in repayment of those debts. The preceding sentence shall not apply to any debt under the Internal Revenue Code of 1986. Matched Federal employee records shall include, but shall not be limited to, records of active Civil Service employees government-wide, military active duty personnel, military reservists, United States Postal Service employees, employees of other government corporations, and seasonal and temporary employees. The Secretary of the Treasury shall establish and maintain an interagency consortium to implement centralized salary offset computer matching, and promulgate

for this program. Agencies that perform centralized salary offset computer matching services under this subsection are authorized to charge a fee sufficient to cover the full cost for such services.” Subsec. (a)(3), (4). Pub. L. 104–134, § 31001(h)(A)(ii), (iii), added par. (3) and redesignated former pars. (3) and (4) as (4) and (5), respectively. Subsec. (a)(5). Pub. L. 104–134, § 31001(h)((A)(ii), redesignated par. (4) as (5). Subsec. (a)(5)(B). Pub. L. 104–134, § 31001(h)(A)(iv), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “ ‘agency’ includes the United States Postal Service and the Postal Rate Commission.” Subsec. (d). Pub. L. 104–134, § 31001(h)(B), added subsec. (d). 1984—Subsec. (c). Pub. L. 98–216 substituted “section 3530(d)” for “section 581d”. 1983—Subsec. (a)(3). Pub. L. 97–452 substituted “section 3711 and 3716–3718 of title 31” for “the Federal Claims Collection Act of 1966 (31 U.S.C. 951 et seq.)”. 1982—Pub. L. 97–365, § 5(c), substituted “indebtedness to the United States” for “indebtedness because of erroneous payment” in section catchline. Subsec. (a). Pub. L. 97–365, § 5(a), designated existing provisions as par. (1), in par. (1) as so designated substituted provisions relating to debts to which the United States is entitled to be repaid for provisions which had related to an indebtedness to the United States because of an erroneous payment made by an agency to or on behalf of an individual, inserted provisions relating to the notification of a debt by the head of another agency or his designee, substituted provisions authorizing the deduction of not to exceed 15 percent of disposable pay for provisions which had authorized the deduction of not to exceed two-thirds of the pay from which the deduction was made, and added pars. (2), (3), and (4). Subsec. (b). Pub. L. 97–365, § 5(b), designated existing provisions as par. (1) and added par. (2). Pub. L. 97–258 substituted “section 3530(d)” for “section 581d”. 1979—Subsec. (b). Pub. L. 96–54 substituted “President” for “Director of the Bureau of the Budget”.

of 2018 AmendmentAmendment by Pub. L. 115–232 effective Feb. 1, 2019, with provision for the coordination of

and special rule for certain redesignations, see section 800 of Pub. L. 115–232, set out as a note preceding section 3001 of Title 10, Armed Forces.

of 1979 AmendmentAmendment by Pub. L. 96–54 effective July 12, 1979, see section 2(b) of Pub. L. 96–54, set out as a note under section 305 of this title.

of 1982 Amendment Pub. L. 97–365, § 1, Oct. 25, 1982, 96 Stat. 1749, provided: “That this Act [enacting section 954 and 955 of former Title 31, Money and Finance, amending this section and section 552a of this title, section 1114 of Title 18, Crimes and Criminal Procedure, section 6103 and 7213 of Title 26, Internal Revenue Code, section 2415 of Title 28, Judiciary and Judicial Procedure, and section 484, 951, and 952 of former Title 31, and enacting provisions set out as notes under this section and section 6103 of Title 26] may be cited as the ‘Debt Collection Act of 1982’.” Improvements in Debt Collection Procedures Under 1982

as Contained in Debt Collection Act of 1982 Inapplicable to Claims or Indebtedness Under Internal Revenue Code, Social Security Act, or Tariff Laws Pub. L. 97–365, § 8(e), Oct. 25, 1982, 96 Stat. 1754, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “Except as otherwise provided in section 4 or 7 or the foregoing provisions of this section [amending section 6103 and 7213 of Title 26, Internal Revenue Code, and enacting provisions set out as notes under section 6103 of Title 26], nothing in this Act (or in the

made by this Act) [see

of 1982 Amendment note above] shall apply to claims or indebtedness arising under, or amounts payable under, the Internal Revenue Code of 1986 [Title 26], the Social Security Act [section 301 et seq. of Title 42, The Public Health and Welfare], or the tariff laws of the United States [Title 19, Customs Duties].” Collection of Indebtedness of Employees of Federal Government Resulting From Action or Suit Brought Against Employee by United States Pub. L. 97–276, § 124, Oct. 2, 1982, 96 Stat. 1195, provided that: “Notwithstanding any other provision of this joint resolution [Pub. L. 97–276], in the case of any employee of the Federal Government who is indebted to the United States, as determined by a court of the United States in an action or suit brought against such employee by the United States, the amount of the indebtedness may be collected in monthly installments, or at officially established regular pay period intervals, by deduction in reasonable amounts from the current pay account of the individual. The deductions may be made only from basic pay, special pay, incentive pay, or, in the case of an individual not entitled to basic pay, other authorized pay. Collection shall be made over a period not greater than the anticipated period of employment. The amount deducted for any period may not exceed one-fourth of the pay from which the deduction is made, unless the deduction of a greater amount is necessary to make the collection within the period of anticipated employment. If the individual retires or resigns, or if his employment otherwise ends, before collection of the amount of the indebtedness is completed, deduction shall be made from later payments of any nature due to the individual from the United States Treasury.”

Delegation of Functions Authority of President under subsec. (b) of this section to approve

prescribed by head of each agency to carry out this section and section 581d of Title 31, Money and Finance [31 U.S.C. 3530(d)], relating to installment deductions from pay for indebtedness because of erroneous payment, delegated to Office of Personnel Management, see section 8(1) of Ex. Ord. No. 11609, July 22, 1971, 36 F.R. 13747, set out as a note under section 301 of Title 3, The President.