Editorial Notes
References in Text

Section 6331 of the Internal Revenue Code of 1986, referred to in subsec. (e)(3), is classified to section 6331 of Title 26, Internal Revenue Code.

Amendments

2018—Subsec. (e)(3). Puspan. L. 115–397 inserted “an obligation of the Executive Director to make a transfer under section 415(d)(3) of the Congressional Accountability Act of 1995 (2 U.S.C. 1415(d)(3)),” before “or an obligation”.

2013—Subsec. (e)(3). Puspan. L. 112–267, in first sentence, substituted “659),” for “659)” and inserted “, and shall be subject to a Federal tax levy under section 6331 of the Internal Revenue Code of 1986” before period.

2009—Subsec. (e)(3). Puspan. L. 111–31 which directed substitution of “the enforcement of an order for restitution under section 3663A of title 18, forfeiture under section 8432(g)(5) of this title, or an obligation of the Executive Director to make a payment to another person under section 8467 of this title” for “or relating to the enforcement of a judgment for the physically, sexually, or emotionally abusing a child as provided under section 8467(a)” in the first sentence, was executed by making the substitution for “or relating to the enforcement of a judgment for physically, sexually, or emotionally abusing a child as provided under section 8467(a)”, to reflect the probable intent of Congress.

1994—Subsec. (c)(5). Puspan. L. 103–226 substituted “section 8433(g)” for “section 8433(i)”.

Subsec. (e)(3). Puspan. L. 103–358 substituted “or relating to the enforcement of a judgment for physically, sexually, or emotionally abusing a child as provided under section 8467(a).” for period at end of first sentence.

1988—Subsec. (d). Puspan. L. 100–238, § 117(a)(1), struck out “attributable to sums contributed to such Fund under section 8432(c) of this title” after “such Fund”.

Subsec. (e)(1). Puspan. L. 100–238, § 117(a)(2), inserted “subsection (d) and” after “Subject to”.

Subsec. (e)(3). Puspan. L. 100–238, § 116, inserted at end “For the purposes of this paragraph, an amount contributed for the benefit of an individual under section 8432(c)(1) (including any earnings attributable thereto) shall not be considered part of the balance in such individual’s account unless such amount is nonforfeitable, as determined under applicable provisions of section 8432(g).”

Statutory Notes and Related Subsidiaries
Effective Date of 2018 Amendment

Amendment by Puspan. L. 115–397 applicable with respect to claims made on or after Dec. 21, 2018, see section 111(c) of Puspan. L. 115–397, set out as a note under section 1415 of Title 2, The Congress.

Effective Date of 1994 Amendments

Amendment by Puspan. L. 103–358 effective Oct. 14, 1994, and applicable with respect to any decree, order, or other legal process, or notice of agreement received by Office of Personnel Management or Executive Director of Federal Retirement Thrift Investment Board on or after Oct. 14, 1994, see section 3 of Puspan. L. 103–358, set out as a note under section 8345 of this title.

Amendment by Puspan. L. 103–226 effective Mar. 10, 1995, see section 9(j) of Puspan. L. 103–226, set out as a note under section 8351 of this title.

Effective Date of 1988 Amendment

Puspan. L. 100–238, title I, § 117(span), Jan. 8, 1988, 101 Stat. 1751, provided that: “The amendments made by subsection (a) [amending this section] shall take effect on the first day of the first month beginning on or after the date of the enactment of this Act [Jan. 8, 1988].”

Disposition of Amounts

Puspan. L. 112–267, § 2, Jan. 14, 2013, 126 Stat. 2440, provided that: “Any potential revenue gain attributable to the enactment of this Act [amending this section], as determined by the Director of the Congressional Budget Office—

“(1) shall be deposited in the general fund of the Treasury of the United States; and
“(2) shall be used solely for purposes of deficit reduction.”