Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 41 - Public Contracts and Property Management |
Subtitle C - Federal Property Management Regulations System |
Chapter 105 - General Services Administration |
Part 105-56 - Salary Offset for Indebtedness of Federal Employees to the United States |
Subpart B - Centralized Salary Offset (CSO) Procedures - GSA as Creditor Agency |
§ 105-56.020 - Priorities.
Latest version.
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§ 105-56.020 Priorities.
(a) A levy pursuant to the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.) takes precedence over other deductions under this subpart.
(b) When a salary payment may be reduced to collect more than one debt, amounts offset under this subpart will be applied to a debt only after amounts offset have been applied to satisfy past due child support debts assigned to a State pursuant to the Social Security Act under 42 U.S.C. 602(a)(26) or 671(a)(17).