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11 U.S.C. § 724

Treatment of certain liens

United States · Title 11 — BANKRUPTCY · Status: effective

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11 U.S.C. § 724, Treatment of certain liens, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/436844
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Full text

Property in which the estate has an interest and that is subject to a lien that is not avoidable under this title (other than to the extent that there is a properly perfected unavoidable tax lien arising in connection with an ad valorem tax on real or personal property of the estate) and that secures an allowed claim for a tax, or proceeds of such property, shall be distributed— Before subordinating a tax lien on real or personal property of the estate, the trustee shall— Notwithstanding the exclusion of ad valorem tax liens under this section and subject to the requirements of subsection (e), the following may be paid from property of the estate which secures a tax lien, or the proceeds of such property:

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.

  • Enacted byPub. L. 95-598(H.R. 8200)1978-11-06
    A bill to establish a uniform law on the subject of bankruptcies.
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 98-353(H.R. 5174)1984-07-10
    Bankruptcy Amendments and Federal Judgeship Act of 1983
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 99-554(H.R. 5316)1986-10-27
    Bankruptcy Judges, United States Trustees, and Family Farmer Bankruptcy Act of 1986
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 103-394(H.R. 5116)1994-10-22
    Bankruptcy Reform Act of 1994
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 109-8(S. 256)2005-04-20
    Bankruptcy Abuse Prevention and Consumer Protection Act of 2005
    House: 302–126Senate: 74–25
  • Amended byPub. L. 111-327(H.R. 6198)2010-12-22
    Bankruptcy Technical Corrections Act of 2010
    House: no recorded tallySenate: no recorded tally