Type of Payment Offset
(or levy) |
Type of Debt Collected |
Statutory Authority |
Regulatory Authority |
Amount Deducted |
Federal tax refund |
Federal non-tax debts |
26 U.S.C. 6402(d)
31 U.S.C. 3720A |
31 CFR 285.2
Creditor agency
regulations |
100% |
Child support debts |
26 U.S.C. 6402(c)
42 U.S.C. 664 |
31 CFR 285.3
45 CFR 303.72
HHS procedures |
State income tax debts |
26 U.S.C. 6402(e) |
31 CFR 285.8 |
Social Security
Black Lung
Railroad Retirement
(benefit payments) |
Federal non-tax debts
(may not be offset to collect child support or other debts owed to States) |
31 U.S.C. 3716 |
31 CFR 285.4 |
Lesser of 15%
or amount over
$750.00 |
Federal tax debts (levy) |
26 U.S.C. 6331(h) |
26 CFR 301.6331-1 |
15% |
Federal salary |
Federal non-tax debts |
5 U.S.C. 5514
31 U.S.C. 3716 |
5 CFR 550.1101
31 CFR 285.7
Creditor agency
regulations |
15% |
Child support debts |
31 U.S.C. 3716(h) |
31 CFR 285.1
State law & regulations
HHS procedures |
50%-65% |
Federal tax debts (levy) |
26 U.S.C. 6331(h) |
26 CFR 301.6331-1 |
15% |
Federal non-tax
non-salary
non-benefit
(includes civil service retirement, travel,
vendor, etc.) |
Federal non-tax debts |
31 U.S.C. 3716 |
Federal Claims
Collection Standards
(31 CFR Parts 900-904)
31 CFR 285.5
Creditor agency
regulations |
100%, except as
otherwise provided
by law (25% for retirement) |
Child support debts |
31 U.S.C. 3716(h) |
31 CFR 285.1
State law & regulations
HHS procedures
Exec. Order 13019 |
Federal tax debts (levy) |
26 U.S.C. 6331(h) |
26 CFR 301.6331-1 |
15%
100% for certain vendor payments |
State debts (other than support) |
31 U.S.C. 3716(h) |
31 CFR 285.6 |
100%, except as
otherwise provided
by law |
State payments
(tax refunds, vendor, etc.) |
Federal non-tax debts |
State statutes |
State regulations
31 CFR 285.6 |
100% |
| *Benefit payments may not be offset to collect child support or other debts owed to states. |
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