11 U.S.C. § 507
Priorities
United States · Title 11 — BANKRUPTCY · Status: effective
Cite this
- Citation
- 11 U.S.C. § 507, Priorities, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/436794
- Permanent ID
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Full text
The following expenses and claims have priority in the following order:
First:
Fourth, allowed unsecured claims, but only to the extent of $10,000 22 See Adjustment of Dollar Amounts notes below. for each individual or corporation, as the case may be, earned within 180 days before the date of the filing of the petition or the date of the cessation of the debtor’s business, whichever occurs first, for—
Fifth, allowed unsecured claims for contributions to an employee benefit plan—
for each such plan, to the extent of—
Sixth, allowed unsecured claims of persons—
Eighth, allowed unsecured claims of governmental units, only to the extent that such claims are for—
a tax on or measured by income or gross receipts for a taxable year ending on or before the date of the filing of the petition—
assessed within 240 days before the date of the filing of the petition, exclusive of—
an excise tax on—
a customs duty arising out of the importation of merchandise—
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- A bill to establish a uniform law on the subject of bankruptcies.House: no recorded tallySenate: no recorded tally
- Bankruptcy Amendments and Federal Judgeship Act of 1983House: no recorded tallySenate: no recorded tally
- Crime Control Act of 1990House: 313–1Senate: no recorded tally
- Bankruptcy Reform Act of 1994House: no recorded tallySenate: no recorded tally
- Bankruptcy Abuse Prevention and Consumer Protection Act of 2005
- Dodd-Frank Wall Street Reform and Consumer Protection Act
- Bankruptcy Technical Corrections Act of 2010House: no recorded tallySenate: no recorded tally
- Consolidated Appropriations Act, 2021House: no recorded tallySenate: no recorded tally
- Consolidated Appropriations Act, 2024
- GENIUS Act