11 U.S.C. § 523
Exceptions to discharge
United States · Title 11 — BANKRUPTCY · Status: effective
Cite this
- Citation
- 11 U.S.C. § 523, Exceptions to discharge, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/436802
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Full text
A discharge under section 727, 1141, 1192 11 So in original. Probably should be followed by a comma. 1228(a), 1228(b), or 1328(b) of this title does not discharge an individual debtor from any debt—
for a tax or a customs duty—
with respect to which a return, or equivalent report or notice, if required—
for money, property, services, or an extension, renewal, or refinancing of credit, to the extent obtained by—
use of a statement in writing—
for purposes of subparagraph (A)—
for purposes of this subparagraph—
neither listed nor scheduled under section 521(a)(1) of this title, with the name, if known to the debtor, of the creditor to whom such debt is owed, in time to permit—
to the extent such debt is for a fine, penalty, or forfeiture payable to and for the benefit of a governmental unit, and is not compensation for actual pecuniary loss, other than a tax penalty—
unless excepting such debt from discharge under this paragraph would impose an undue hardship on the debtor and the debtor’s dependents, for—
owed to a pension, profit-sharing, stock bonus, or other plan established under section 401, 403, 408, 408A, 414, 457, or 501(c) of the Internal Revenue Code of 1986, under—
that—
is for—
results, before, on, or after the date on which the petition was filed, from—
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
- A bill to amend the Bankruptcy Act to provide for the nondischargeability of certain student loan debts guaranteed or insured by the United States.House: no recorded tallySenate: no recorded tally
- Omnibus Budget Reconciliation Act of 1981House: no recorded tallySenate: no recorded tally
- Bankruptcy Amendments and Federal Judgeship Act of 1983House: no recorded tallySenate: no recorded tally
- Bankruptcy Judges, United States Trustees, and Family Farmer Bankruptcy Act of 1986House: no recorded tallySenate: no recorded tally
- Criminal Victims Protection Act of 1990House: no recorded tallySenate: no recorded tally
- Crime Control Act of 1990House: 313–1Senate: no recorded tally
- Violent Crime Control and Law Enforcement Act of 1994
- Bankruptcy Reform Act of 1994House: no recorded tallySenate: no recorded tally
- Omnibus Consolidated Rescissions and Appropriations Act of 1996
- A joint resolution making corrections to Public Law 104-134.House: no recorded tallySenate: no recorded tally
- Personal Responsibility and Work Opportunity Reconciliation Act of 1996
- Higher Education Amendments of 1998
- Sarbanes-Oxley Act of 2002
- Bankruptcy Abuse Prevention and Consumer Protection Act of 2005
- Bankruptcy Technical Corrections Act of 2010House: no recorded tallySenate: no recorded tally
- Small Business Reorganization Act of 2019House: no recorded tallySenate: no recorded tally
- Abolish Trafficking Reauthorization Act of 2022House: no recorded tallySenate: no recorded tally