TREASURY OFFSET PROGRAM 

Payments Exempt from Offset by Disbursing Officials 

(Non-tax Debt Collection) 

Page 1 of 8 Last Updated – July 25, 2023 

PAYMENTS EXEMPT BY FEDERAL LAW 

Payment Agency Type of Payment Statutory Exemption 

(U.S. Code) 

Department of Agriculture Federal Crop Insurance indemnity payments 7 U.S.C. § 1509 

Department of Defense Survivors benefits (military retirement) payments 10 U.S.C. § 1450(i) 

Department of Education Payments under a program administered by the Secretary of 

Education under Title IV of the Higher Education Act of 1965 

31 U.S.C. 

§ 3716(c)(1)(C) 

Department of Homeland 

Security - Federal Emergency 

Management Agency 

Payments made under the Cerro Grande Fire Assistance Act 

(covering claims resulting from the wildfire in New Mexico in 

May 2000) 

Public Law 106-246 

Department of the Interior Payments under a program administered by the Secretary of 

Education under Title IV of the Higher Education Act of 1965 

31 U.S.C. 

§ 3716(c)(1)(C) 

Department of Labor Longshore and Worker’s Compensation Act payments 

Energy Employees Occupational Illness Compensation Program 

Payments Federal Employees Compensation Program Payments 

33 U.S.C. § 916 

42 U.S.C. § 7385(a) 

 5 U.S.C. § 8130 

Department of Labor/Social 

Security Administration 

Payments under the Black Lung Benefits Act, other than payments 

under Part B 

30 U.S.C. § 932(a) 

[incorporating 

33 U.S.C. § 916] 

Department of the Treasury Payments under the tariff laws 31 U.S.C. § 3701(d) 

Department of Veterans Affairs 

Department of Veterans Affairs 

Payments of benefits under any law administered by the Secretary 

of Veterans Affairs, including: 

* Pension programs 

* Parents’ dependency and indemnity compensation programs 

* Disability and death compensation 

* Dependency and indemnity compensation 

* Monetary educational assistance 

* Monetary benefits under training (including work study 

allowances) and rehabilitation programs 

* Special monetary benefits 

* Life insurance payments 

* Funeral and burial expenses 

* Financial assistance for adapted housing and automobile 

equipment 

* Minimum income widow 

* Special allowance under 38 U.S.C. § 1312 

* Attorney fees withheld from retroactive benefits for 

representation at the Board of Veterans Appeals 

* Clothing allowance 

* Apportionment funds 

38 U.S.C. § 5301(a) 
TREASURY OFFSET PROGRAM 

Payments Exempt from Offset by Disbursing Officials 

(Non-tax Debt Collection) 

Page 2 of 8 Last Updated – July 25, 2023 

PAYMENTS EXEMPT BY FEDERAL LAW 

Payment Agency Type of Payment Statutory Exemption 

(U.S. Code) 

(continued) * Accrued benefits 

* Child support withholdings 

* Reimbursements for travel, medical, rehabilitation, and health 

care related needs and activities 

Railroad Retirement Board Tier 2 Railroad Retirement benefit payments 45 U.S.C. § 231m 

Social Security Administration/ 

Department of Health and 

Human Services 

Payments made under the Social Security Act, except to the extent 

provided under 31 U.S.C. § 3716(c) 

31 U.S.C. § 3701(d) 

 PAYMENTS EXEMPT BY FEDERAL LAW 

FOR COLLECTION OF STATE NONTAX DEBTS AND PAST-DUE SUPPORT OBLIGATIONS

Payment Agency Type of Payment Statutory Exemption 

(U.S. Code) 

See above All payments listed above as “Payments Exempt by Federal 

Law” 

See above 

Department of Labor/Social 

Security Administration 

Payments under the Black Lung Benefits Act 31 U.S.C. § 3716(h), 

30 U.S.C. § 932(a) 

[incorporating 

33 U.S.C. § 916] 

Railroad Retirement Board Railroad Retirement benefit payments 45 U.S.C. § 231m, 

31 U.S.C. § 3716(h) 

Social Security 

Administration 

Payments made under the Social Security Act 31 U.S.C. § 3701(d), 

31 U.S.C. § 3716(h), 

42 U.S.C. § 407 and 

42 U.S.C. § 1383(d)(1) 

PAYMENTS EXEMPT BY ACTION OF THE 

SECRETARY OF THE TREASURY (31 U.S.C. § 3716(c)(3)(B))

Payment Agency Type of Payment 

All Agencies Federal Loan payments other than travel advances, per 31 CFR 285.5 (e)(2)(vii) 
TREASURY OFFSET PROGRAM 

Payments Exempt from Offset by Disbursing Officials 

(Non-tax Debt Collection) 

Page 3 of 8 Last Updated – July 25, 2023 

PAYMENTS EXEMPT BY ACTION OF THE 

SECRETARY OF THE TREASURY (31 U.S.C. § 3716(c)(3)(B))

Payment Agency Type of Payment 

Administrative Office 

of the U.S. Courts * Jury entitlement and reimbursement payments made to citizens for their participation in federal 

jury service pursuant to the Jury Selection and Service Act 

Department of 

Agriculture 

Department of Agriculture, Food and Nutrition Service benefit payments made under the following 

programs: 

* Food stamp program 

* Nutrition assistance program for Puerto Rico 

* Special supplemental nutrition program for women, infants, and children (WIC) 

* WIC farmers market nutrition program 

* National school lunch program 

* Summer food service program 

* Child and adult care food program 

* Special milk program for children 

* School breakfast program 

Payments made by the Farm Service Agency under section 1005 of the American Rescue Plan Act 

of 2021, P.L. 117-2 to provide debt relief to socially disadvantaged farmers and ranchers 

Payments made under the following Rural Development programs: 

* Multi-Family Rental Assistance program 

* Community Facilities direct loans and grants 

* Single Family Housing-Homeownership direct loans and grants 

* Single Family Housing-Technical Assistance grants 

* Multi-Family Housing direct loans and grants 

* Multi-Family Housing Preservation grants 

* Business and Industry direct loans 

* Intermediary Relending direct loans 

* Rural Business Opportunity grants 

* Rural Business Enterprise grants 

* Rural Economic Development direct loans 

* Water and Waste Disposal direct loans and grants 

Payments made by the Farm Service Agency under the USDA Pandemic Assistance for Producers 

initiative to support the operations of agricultural producers, growers, and processors impacted by 

coronavirus. 

Payments made by the Farm Service Agency under the USDA Farm Loan Borrower Relief 

Program, under section 22006 of the Inflation Reduction Act of 2022, to pay down the accounts of 

distressed borrowers with at-risk agricultural operations. 

Payments made by the USDA under section 22006 of the Inflation Reduction Act of 2022, Public 

Law 117-169, to direct and guaranteed borrowers who took extraordinary measures to pay Farm 

Service Agency farm loan debt installments between February 2020 and September 2022. 

 
TREASURY OFFSET PROGRAM 

Payments Exempt from Offset by Disbursing Officials 

(Non-tax Debt Collection) 

Page 4 of 8 Last Updated – July 25, 2023 

PAYMENTS EXEMPT BY ACTION OF THE 

SECRETARY OF THE TREASURY (31 U.S.C. § 3716(c)(3)(B))

Payment Agency Type of Payment 

Department of 

Education 

Payments representing refunds of funds collected in violation of an order issued in Manriquez v. 

DeVos, No. 17-cv-07210 (N.D. Cal.) 

Department of Health 

and Human Services 

 

Payments under the following: 

* Vaccine Injury Compensation Program (other than death benefits) 

* Tribal Law 93-638 Contracts/Compacts 

* National Institutes of Health Clinical Center patients 

* Ricky Ray Hemophilia Relief Fund Act of 1998 (Ricky Ray Fund) 

Payments to small, non-profit organizations and/or Indian Tribes/Tribal organizations serving areas 

for which no alternative organization is available to provide the grant-specific services under the 

following programs:

* Head Start 

* Abandoned Infants 

* Native American 

* Transitional Living 

* Refugee Assistance-Voluntary Agency 

* Community Services Block Grant 

* Refugee and Entrant Assistance 

* Family Support Center and Gateway Demonstration 

* Runaway and Homeless Youth 

* Drug Education and Prevention for Homeless Youth 

* Youth Initiative and Youth Gangs 

* Older American Grants for Native Americans 

* Coverage Gap rebate payments for eligible Medicare Part D enrollees (temporary) 

World Trade Center Health Program payments made under the James Zadroga 9/11 Health and 

Compensation Act of 2010 to provide medical monitoring and treatment to responders and survivors 

of the September 11, 2001 terrorist attacks. 

Department of 

Homeland Security - 

Federal Emergency 

Management Agency 

Federal Emergency Management Agency payments under the following disaster relief and 

emergency assistance programs: 

* Assistance to Firefighters Grant Program 

* Cora Brown Fund (disaster aid) (CBF) 

* Community Disaster Loan (CDL) 

* Crisis Counseling Program (formerly known as Crisis Counseling Assistance and Training) 

* Disaster Case Management Program (DCMP) 

* Disaster Legal Services (DLS) 

* Fire Suppression Assistance/Fire Management Assistance Grant (FMAG) (formerly known as Fire 

Suppression Assistance) 

*Individual and Households Program (IHP), to include Housing Assistance (formerly known as 

Individual and Family Grant program) 

* Public Assistance (formerly known as Public Assistance to State and Local Governments) 

* Urban Search and Rescue 

 
TREASURY OFFSET PROGRAM 

Payments Exempt from Offset by Disbursing Officials 

(Non-tax Debt Collection) 

Page 5 of 8 Last Updated – July 25, 2023 

PAYMENTS EXEMPT BY ACTION OF THE 

SECRETARY OF THE TREASURY (31 U.S.C. § 3716(c)(3)(B))

Payment Agency Type of Payment 

Department of 

Housing and Urban 

Development 

Payments under the following programs: 

* Annual Contributions for Operation of Low-Income Housing Projects 

* Contributions for Low-Income Housing Projects (Development) 

* Public Housing Modernization Program (Modernization) 

* Lease Adjustments 

* Section 8 Low-Income Housing Assistance (Rental Voucher Program) 

* Section 8 Counseling; Family Self Sufficiency (excluding payments for administrative costs) 

* Revitalization of Severely Distressed Public Housing (Hope VI) 

* Public and Assisted Housing Drug Elimination 

* Family Investment Centers 

* Indian Homeownership Program (Mutual Help Homeownership) grants 

* Hope 3 Program (HOPE for Homeownership of Single Family Homes) 

* Home Program (HOME Investment Partnerships) 

* Section 8 Payment 

* Rental Assistance Section 236 

* Direct Loans for the Elderly or Handicapped Section 202 

* Rental Supplements (Section 101) 

* Safe Neighborhood Grants 

* Drug Elimination Grants 

* Homeless Assistance Programs (Supportive Housing, Emergency Shelter Grants, Shelter Plus 

Care Program and Section 8 Moderate Rehabilitation Single Room Occupancy Program) 

* Home Equity Conversion Mortgage Program 

* Flexible Subsidy Program 

* Mark-to-Market Portfolio Reengineering Demonstration Program 

* Community Development Block Grants to municipal governments, counties and townships 

* Housing Opportunities for Persons with Acquired Immune Deficiency Syndrome (HOPWA) 

* Grants to Historically Black Colleges and Universities 

* Service Coordinator and Congregate Housing Services Programs 

Department of the 

Interior 

* Payments made to Indian tribes and tribal organizations under the provisions of the Indian SelfDetermination and Education Assistance Act. 

* Payment made under Bureau of Indian Affairs Welfare Assistance Program 

* Payments made by the Office of the Special Trustee for American Indians to individual Indians 

from the Individual Indian Money accounts 

* Payments made from the Natural Resource Damage Assessment and Restoration Fund to states 

and federally recognized Indian tribes and their entities 

Department of Justice * Payments to eligible claimants pursuant to the September 11th Victims Compensation Fund 

* Attorney fee payments made under prevailing party fee-shifting statutes to satisfy court judgments 

or settlements in actions certified as class actions pursuant to Federal Rule of Civil Procedure 

23(b)(2) 

* Payments made by the U.S. Marshals Service for the purpose of providing awards to confidential 

sources who have provided information or assistance directly related to violations of the criminal 

drug laws of the United States pursuant to 28 U.S.C. § 524(c)(1)(B) 

* Payments made by the Office of Justice Programs through the International Victim Expense 
TREASURY OFFSET PROGRAM 

Payments Exempt from Offset by Disbursing Officials 

(Non-tax Debt Collection) 

Page 6 of 8 Last Updated – July 25, 2023 

PAYMENTS EXEMPT BY ACTION OF THE 

SECRETARY OF THE TREASURY (31 U.S.C. § 3716(c)(3)(B))

Payment Agency Type of Payment 

Reimbursement Program for the purpose of providing funding for critical and ongoing medical 

treatment for victims of international terrorism 

* Payments associated with settlements of class actions certified under Federal Rule of Civil 

Procedure 23(b)(3) for attorney’s fees and litigation costs for class counsel paid under prevailing 

party fee statutes and administrative costs of distributing settlements through the use of an 

administrator 

Department of 

Transportation 

* Payments made to Indian tribes and tribal organizations for the Indian Reservation Road program 

under the provisions of the Indian Self-Determination and Education Assistance Act (ISDEAA). 

*Tribal Transit Program payments made to Indian Tribes to provide public transportation on Indian 

reservations under the provisions of the Safe, Accountable, Flexible, Efficient, Transportation 

Equity Act: a Legacy of Users. 

* Federal Highway Administration and other Federal agencies authorized to make payments under 

the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 for 

displaced individuals and businesses. 

Department of the 

Treasury 

Payroll assistance payments to air carriers and their contractors for pandemic relief under the 

Coronavirus Aid, Relief, and Economic Security Act 

Payments to States, Tribal governments, and units of local government under Title V of the 

Coronavirus Aid, Relief, and Economic Security Act 

Payroll assistance payments to air carriers and their contractors for pandemic relief under Section 

402 of the Consolidated Appropriations Act, 2021 

Payroll assistance payments to air carriers and their contractors for pandemic relief under section 

7301 of the American Rescue Plan Act of 2021 

Payments to States, Tribal governments, and units of local government under Division N, Title V, 

Subtitle A of the Consolidated Appropriations Act, 2021 for emergency rental assistance 

Coronavirus State Fiscal Recovery Fund and Coronavirus Local Fiscal Recovery Fund payments 

made to eligible grantees authorized under section 9901 of the American Rescue Plan Act of 2021 

Homeowner Assistance Fund payments authorized under section 3206 of the American Rescue Plan 

Act of 2021 

Payments to States, U.S. territories, and certain local governments with more than 200,000 residents 

for emergency rental assistance authorized under section 3201 of the American Rescue Plan Act of 

2021 

State Small Business Credit Initiative (SSCBCI) payments, which represent transfers of SSBCI 

capital program allocation amounts and technical assistant grant program award amounts to 

participating jurisdictions for SSBCI under the Small Business Jobs Act of 2010, as amended by 

section 3301 of the American Rescue Plan Act of 2021 
TREASURY OFFSET PROGRAM 

Payments Exempt from Offset by Disbursing Officials 

(Non-tax Debt Collection) 

Page 7 of 8 Last Updated – July 25, 2023 

PAYMENTS EXEMPT BY ACTION OF THE 

SECRETARY OF THE TREASURY (31 U.S.C. § 3716(c)(3)(B))

Payment Agency Type of Payment 

Department of the 

Treasury, Bureau of 

the Fiscal Service 

State and Local Government Securities payments 

 

Payments for attorney’s fees for class counsel made under prevailing party fee-shifting statutes to 

satisfy court judgments or settlements in actions certified as class actions pursuant to Federal Rule 

of Civil Procedure 23(b)(2) when the members of the class are not ascertainable 

Payments for attorney’s fees and litigation costs for class counsel and administrative costs for 

distributing settlements made under prevailing party fee-shifting statutes to satisfy settlements in 

actions certified as class actions pursuant to Federal Rule of Civil Procedure 23(b)(3) 

Department of the 

Treasury, Office of 

District of Columbia 

Pensions 

Payments made under the District of Columbia’s Judges’ Retirement Plan and the District of 

Columbia’s Teachers’ Retirement Plan and Police Officers’ and Firefighters’ Retirement Plan 

Federal 

Communications 

Commission 

Payments made under Title V of Division B of the Coronavirus Aid, Relief, and Economic Security 

Act through the COVID-19 Telehealth Program 

Emergency Connectivity Fund (ECF) Payments issued under Title VII, section 7402, of the 

American Rescue Plan Act of 2021 

Federal Retirement 

Thrift Investment 

Board

Thrift Savings Pan (TSP) payments representing disbursements from an employee or former 

employee’s TSP plan 

Institute of Museum 

and Library Services Advance payments for the IMLS Grants to States Library Program and the IMLS Library and 

Museum Programs for Native Americans and Native Hawaiians 

National Science 

Foundation Payments of awards to non-governmental parties for scientific and engineering research and 

education pursuant to the National Science Foundation Act of 1950 

Pension Benefit 

Guaranty Corporation 

Pension Benefit Guaranty payments as follows: 

* Premium refunds to pension plans and plan sponsors 

* Financial assistance to multiemployer plans 

* Contractor bank payments to participants and beneficiaries 

Public Defender 

Service for the 

District of Columbia 

85% of disposable pay from salary payments paid to employees of the Public Defender Service for 

the District of Columbia 
TREASURY OFFSET PROGRAM 

Payments Exempt from Offset by Disbursing Officials 

(Non-tax Debt Collection) 

Page 8 of 8 Last Updated – July 25, 2023 

PAYMENTS EXEMPT BY ACTION OF THE 

SECRETARY OF THE TREASURY (31 U.S.C. § 3716(c)(3)(B))

Payment Agency Type of Payment 

Small Business 

Administration 

Economic Injury Disaster Loan payments issued under section 1110 of the Coronavirus Aid, Relief, 

and Economic Security Act (CARES Act) 

 

CARES Act loan payments issued under section 1112 of the CARES Act 

Shuttered Venue Operators Grant payments pursuant to section 324 of the Economic Aid to HardHit Small Businesses, Nonprofits and Venues Act (“Economic Aid Act”), as part of H.R. 133 

Consolidated Appropriations Act, 2021. Section 324 of the Economic Aid Act was amended by 

section 5005 of the American Rescue Plan Act 

Restaurant Revitalization Fund payments pursuant to section 5003 of the American Rescue Plan Act

Social Security 

Administration 

Supplemental Security Income benefits made to individuals with limited income and resources who 

are disabled, blind, or age 65 or older