(a) Agencies are not authorized by section 10 of the Debt Collection
Act of 1982 (31 U.S.C. 3716) to use administrative offset with respect
to: (1) Debts owed by any State or local Government; (2) debts arising
under or payments made under the Social Security Act, the Internal
Revenue Code of 1954, or the tariff laws of the United States; or (3)
any case in which collection of the type of debt involved by
administrative offset is explicitly provided for or prohibited by
another statute. However, unless otherwise provided by contract or law,
debts or payments which are not subject to administrative offset under
31 U.S.C. 3716 may be collected by administrative offset under the
common law or other applicable statutory authority, pursuant to this
paragraph or agency regulations established pursuant to such other
statutory authority.
(b) This section should not be construed as prohibiting use of these
authorities or requirements when collecting debts owed by persons
employed by agencies administering the laws cited in the preceding
paragraph unless the debt ``arose under'' those laws.
(c) Collection by offset against a judgment obtained by a debtor
against the United States shall be accomplished in accordance with 31
U.S.C. 3728.
