41 CFR § 105-56.020 - Priorities.

---
identifier: "/us/cfr/t41/s105-56.020"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "41 CFR § 105-56.020 - Priorities."
title_number: 41
title_name: "Public Contracts and Property Management"
section_number: "105-56.020"
section_name: "Priorities."
chapter_number: 105
chapter_name: "GENERAL SERVICES ADMINISTRATION"
part_number: "105-56"
part_name: "56—SALARY OFFSET FOR INDEBTEDNESS OF FEDERAL EMPLOYEES TO THE UNITED STATES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 5514; 31 U.S.C. 3711; 31 U.S.C. 3716; 5 CFR part 550, subpart K; 31 CFR part 5; 31 CFR 285.7; 31 CFR parts 900-904."
regulatory_source: "68 FR 68752, Dec. 10, 2003, unless otherwise noted."
cfr_part: "105-56"
---


# 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).