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 |
|
100% |
Child support debts |
26 U.S.C. 6402(c)
42 U.S.C. 664 |
|
State income tax debts |
26 U.S.C. 6402(e) |
|
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 |
|
Lesser of 15%
or amount over
$750.00 |
Federal salary |
Federal non-tax debts |
5 U.S.C. 5514
31 U.S.C. 3716
|
|
15% |
Child support debts |
31 U.S.C. 3716(h) |
|
50%-65% |
Federal non-tax
non-salary
non-benefit (includes civil service retirement) |
Federal non-tax debts |
31 U.S.C. 3716
|
|
100%, except as
otherwise provided
by law (25% for retirement) |
Child support debts |
31 U.S.C. 3716(h) |
|
Federal non-tax,
non-benefit |
State debts |
31 U.S.C. 3716(h) |
|
100%, except as
otherwise provided
by law |
Tax levy of
non-tax Federal payments |
Federal tax debts |
26 U.S.C. 6331(h)
|
|
15%
100% for certain vendor payments |
*Benefit payments may not be offset to collect child support or other debts owed to states. |