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NOTES:


Source

(Aug. 16, 1954, ch. 736, 68A Stat. 784; , title IV, § 406, Aug. 28, 1958, ; , title VIII, § 812(a), June 21, 1965, ; , title I, § 104(c), Nov. 2, 1966, ; , title IX, § 945(a), Dec. 30, 1969, ; , title XII, § 1209(a)–(c), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, , 1710, 1834; , title III, § 347(a), Sept. 3, 1982, ; , div. B, title VI, § 2661(o)(5), July 18, 1984, ; , title XV, § 1565(a), Oct. 22, 1986, ; , title I, § 1015(o), title VI, § 6236(c), Nov. 10, 1988, , 3738; , § 5(c)(2), Aug. 6, 1991, ; , title V, § 502(a)–(c), July 30, 1996, ; , title I, § 110(l)(3), formerly § 110(l)(6), Aug. 22, 1996, , renumbered and amended , title V, § 5514(a)(2), (3), Aug. 5, 1997, ; , title III, § 312(d)(1), title X, § 1025(a), Aug. 5, 1997, , 924; , title III, §§ 3431(a)–(c), 3445(a), (b), July 22, 1998, , 762, 763.)

Adjustment of Applicable Dollar Value Amounts for Property Exempt From Levy for Calendar Year 2004
For adjustment of applicable dollar value amounts under subsection (a)(2), (3) of this section for property exempt from levy for calendar year 2004, see section .31 of Revenue Procedure 2003–85, set out as a note under section of this title.

References in Text
The Railroad Retirement Act, referred to in subsec. (a)(6), is act Aug. 29, 1935, ch. 812, as amended generally by , title I, § 101, Oct. 16, 1974, , known as the Railroad Retirement Act of 1974, which is classified generally to subchapter IV (§ 231 et seq.) of chapter of Title , Railroads. For further details and complete classification of this Act to the Code, see Codification note set out preceding section 231 of Title , section of Title 45, and Tables. The Railroad Unemployment Insurance Act, referred to in subsec. (a)(6), is act June 25, 1938, ch. 680, , as amended, which is classified principally to chapter 11 (§ 351 et seq.) of Title 45. For complete classification of this Act to the Code, see section of Title and Tables. The Social Security Act, referred to in subsecs. (a)(11)(A) and (c), is act Aug. 14, 1935, ch. 531, , as amended. Titles IV and XVI of the Social Security Act are classified generally to subchapters IV (§ 601 et seq.) and XVI (§ 1381 et seq.), respectively, of chapter of Title , The Public Health and Welfare. Section 207 of the Social Security Act is classified to section of Title . For complete classification of this Act to the Code, see section of Title and Tables. The Job Training Partnership Act, referred to in subsec. (a)(12), is , Oct. 13, 1982, , as amended, which was classified generally to chapter 19 (§ 1501 et seq.) of Title 29, Labor, and was repealed by , title I, § 199(b)(2), (c)(2)(B), Aug. 7, 1998, , effective July 1, 2000. Pursuant to section of Title , references to a provision of the Job Training Partnership Act, effective Aug. 7, 1998, are deemed to refer to that provision or the corresponding provision of the Workforce Investment Act of 1998, , Aug. 7, 1998, , and effective July 1, 2000, are deemed to refer to the corresponding provision of the Workforce Investment Act of 1998. For complete classification of the Job Training Partnership Act to the Code, see Tables. For complete classification of the Workforce Investment Act of 1998 to the Code, see Short Title note set out under section of Title , Education, and Tables.

Amendments
1998—Subsec. (a)(2). , § 3431(a), substituted “$6,250” for “$2,500”. Subsec. (a)(3). , § 3431(b), substituted “$3,125” for “$1,250”. Subsec. (a)(13). , § 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 ).” Subsec. (e). , § 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— “(1) a district director or assistant district director of the Internal Revenue Service personally approves (in writing) the levy of such property, or “(2) the Secretary finds that the collection of tax is in jeopardy.” Subsec. (g)(1). , § 3431(c)(1), substituted “1999” for “1997” in introductory provisions. Subsec. (g)(1)(B). , § 3431(c)(2), substituted “1998” for “1996”. 1997—Subsec. (a)(11)(A). , § 5514(a)(3), made technical amendment to directory language of , § 110(l)(3). See 1996 Amendment note below. Subsec. (a)(13). , § 312(d)(1), substituted “section ” for “section ”. Subsecs. (f), (g). added subsec. (f) and redesignated former subsec. (f) as (g). 1996—Subsec. (a)(2). , § 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)”. Subsec. (a)(3). , § 502(b), substituted “$1,250” for “$1,100 ($1,050 in the case of levies issued during 1989)”. Subsec. (a)(11)(A). , § 110(l)(3), formerly § 110(l)(6), as renumbered and amended by , struck out “(relating to aid to families with dependent children)” after “title IV”. Subsec. (f). , § 502(c), added subsec. (f). 1991—Subsec. (a)(6). substituted “1562” for “562”. 1988—Subsec. (a)(2). , § 6236(c)(1), substituted “$1,650 ($1,550 in the case of levies issued during 1989)” for “$1,500”. Subsec. (a)(3). , § 6236(c)(2), substituted “$1,100 ($1,050 in the case of levies issued during 1989)” for “$1,000”. Subsec. (a)(10)(A). , § 1015(o)(1), substituted “III, IV, V,” for “IV” and added “or” at end. Subsec. (a)(10)(B), (C). , § 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”. Subsec. (a)(11) to (13). , § 6236(c)(4)(A), added pars. (11) to (13). Subsec. (d)(1). , § 6236(c)(3)(A), amended par. (1) generally, striking out after introductory provisions the following definition of exempt amount: “(A) $75, plus “(B) $25 for each individual who is specified in a written statement which is submitted to the person on whom notice of levy is served and which is verified in such manner as the Secretary shall prescribe by regulations and— “(i) over half of whose support for the payroll period was received from the taxpayer, “(ii) who is the spouse of the taxpayer, or who bears a relationship to the taxpayer specified in paragraphs (1) through (9) of section (relating to definition of dependents), and “(iii) who is not a minor child of the taxpayer with respect to whom amounts are exempt from levy under subsection (a)(8) for the payroll period. For purposes of subparagraph (B)(ii) of the preceding sentence, ‘payroll period’ shall be substituted for ‘taxable year’ each place it appears in paragraph (9) of section .” Subsec. (d)(2), (3). , § 6236(c)(3)(B), added par. (2) and redesignated former par. (2) as (3). Subsec. (e). , § 6236(c)(4)(B), added subsec. (e). 1986—Subsec. (a)(10). added par. (10). 1984—Subsec. (c). inserted “(including section 207 of the Social Security Act)”. 1982—Subsec. (a)(2). , § 347(a)(1), substituted “$1,500” for “$500”. Subsec. (a)(3). , § 347(a)(2), substituted “$1,000” for “$250”. Subsec. (d)(1)(A). , § 347(a)(3)(A), substituted “$75” for “$50”. Subsec. (d)(1)(B). , § 347(a)(3)(B), substituted “$25” for “$15”. 1976—Subsec. (a)(8). , § 1209(c), substituted “Judgments for support of minor children” for “Salary, wages, or other income” in heading. Subsec. (a)(9). , § 1209(a), added par. (9). Subsec. (b). , § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”. Subsec. (d). , § 1209(b), added subsec. (d). 1969—Subsec. (a)(8). added par. (8). 1966—Subsec. (a)(4). , § 104(c)(1), struck out “or Territory” after “of any State”. Subsec. (a)(6), (7). , § 104(c)(2), added pars. (6) and (7). 1965—Subsec. (a)(5). added par. (5). 1958—Subsec. (a)(4). added par. (4).

Change of Name
Reference to United States magistrate or to magistrate deemed to refer to United States magistrate judge pursuant to section 321 of , set out as a note under section of Title , Judiciary and Judicial Procedure.

Effective Date of 1998 Amendment
, title III, § 3431(d), July 22, 1998, , provided that: “The amendments made by this section [amending this section] shall take effect with respect to levies issued after the date of the enactment of this Act [July 22, 1998].” , title III, § 3445(d), July 22, 1998, , provided that: “The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [July 22, 1998].”

Effective Date of 1997 Amendments
Amendment by section 312(d)(1) of applicable to sales and exchanges after May 6, 1997, with certain exceptions, see section 312(d) of , set out as a note under section of this title. Section 1025(b) of provided that: “The amendment made by subsection (a) [amending this section] shall apply to levies issued after the date of the enactment of this Act [Aug. 5, 1997].” Amendment by effective as if included in section 110 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, , at the time such section became law, see section 5518(c) of , set out as a note under section of this title.

Effective Date of 1996 Amendments
Amendment by section 110(l)(3) of effective July 1, 1997, with transition rules relating to State options to accelerate such date, rules relating to claims, actions, and proceedings commenced before such date, rules relating to closing out of accounts for terminated or substantially modified programs and continuance in office of Assistant Secretary for Family Support, and provisions relating to termination of entitlement under AFDC program, see section 116 of , as amended, set out as an Effective Date note under section of Title , The Public Health and Welfare. Section 502(d) of provided that: “The amendments made by this section [amending this section] shall take effect with respect to levies issued after December 31, 1996.”

Effective Date of 1988 Amendment
Section 1015(o) of provided that the amendment made by that section is effective with respect to levies made after Dec. 31, 1988. Amendment by section 6236(c) of applicable to levies issued on or after July 1, 1989, see section 6236(h)(1) of , set out as a note under section of this title.

Effective Date of 1986 Amendment
Section 1565(b) of provided that: “The amendment made by this section [amending this section] shall apply to amounts payable after December 31, 1986.”

Effective Date of 1984 Amendment
Amendment by effective as though included in the enactment of the Social Security Amendments of 1983, , see section 2664(a) of , set out as a note under section of Title , The Public Health and Welfare.

Effective Date of 1982 Amendment
Section 347(b) of provided that: “The amendments made by subsection (a) [amending this section] shall apply to levies made after December 31, 1982.”

Effective Date of 1976 Amendment
Section 1209(e) of , as amended by , § 2(c), Oct. 17, 1976, , provided that: “The amendments made by this section [amending this section and sections and of this title] shall apply only with respect to levies made after February 28, 1977.”

Effective Date of 1969 Amendment
Section 945(b) of provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to levies made 30 days or more after the date of the enactment of this Act [Dec. 30, 1969].”

Effective Date of 1966 Amendment
Amendment by applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section –(c) of , set out as a note under section of this title.

Effective Date of 1965 Amendment
Section 812(b) of provided that: “The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [June 21, 1965].”

Transfer of Functions
For transfer of authorities, functions, personnel, and assets of the Coast Guard, including the authorities and functions of the Secretary of Transportation relating thereto, to the Department of Homeland Security, and for treatment of related references, see sections , , , and of Title , Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section of Title .

State Fish and Wildlife Permits
, title III, § 3445(c), July 22, 1998, , provided that: “(1) In general.—With respect to permits issued by a State and required under State law for the harvest of fish or wildlife in the trade or business of an individual taxpayer, the term ‘other assets’ as used in section 6334(e)(2) of the Internal Revenue Code of 1986 shall include future income which may be derived by such taxpayer from the commercial sale of fish or wildlife under such permit. “(2) Construction.—Paragraph (1) shall not be construed to invalidate or in any way prejudice any assertion that the privilege embodied in permits described in paragraph (1) is not property or a right to property under the Internal Revenue Code of 1986.”

Section Referred to in Other Sections
This section is referred to in sections , , of this title; title section .

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