tax that was made within 240 days after such assessment was pending, before the date of the filing of the petition; or".
Subsec. (a)(8)(B). Pub. L. 109-8, § 706, substituted "incurred" for "assessed".
Subsec. (a)(8)(D). Pub. L. 109-8, § 1502(a)(1)(A)(ii), substituted "paragraph (4)" for "paragraph (3)".
Subsec. (a)(10). Pub. L. 109-8, § 223, added par. (10).
Subsec. (b). Pub. L. 109-8, § 1502(a)(1)(B), substituted "subsection (a)(2)" for "subsection (a)(1)".
Subsec. (d). Pub. L. 109-8, § 1502(a)(1)(C), substituted "subsection (a)(1)" for "subsection (a)(3)".
1994 - Subsec. (a)(3). Pub. L. 103-394, § 207, amended par. (3) generally. Prior to amendment, par. (3) read as follows: "Third, allowed unsecured claims for wages, salaries, or commissions, including vacation, severance, and sick leave pay -
"(A) earned by an individual within 90 days before the date of the filing of the petition or the date of the cessation of the debtor's business, whichever occurs first; but only
"(B) to the extent of $2,000 for each such individual."
Subsec. (a)(4)(B)(i). Pub. L. 103-394, § 108(c)(1), substituted "$4,000" for "$2,000".
Subsec. (a)(5). Pub. L. 103-394, §§ 108(c)(2), 501(b)(3), substituted "section 557(b)" for "section 557(b)(1)" after "grain, as defined in" and "section 557(b)" for "section 557(b)(2)" after "facility, as defined in" in subpar. (A) and "$4,000" for "$2,000" in concluding provisions.
Subsec. (a)(6). Pub. L. 103-394, § 108(c)(3), substituted "$1,800" for "$900".
Subsec. (a)(7). Pub. L. 103-394, § 304(c)(3), added par. (7). Former par. (7) redesignated (8).
Subsec. (a)(8). Pub. L. 103-394, § 304(c)(2), redesignated par. (7) as (8) and substituted "Eighth" for "Seventh". Former par. (8) redesignated (9).
Subsec. (a)(9). Pub. L. 103-394, §§ 304(c)(1), 501(d)(11)(A), redesignated par. (8) as (9) and substituted "Ninth" for "Eighth" and "a Federal depository institutions regulatory agency (or predecessor to such agency)" for "the Federal Deposit Insurance Corporation, the Resolution Trust Corporation, the Director of the Office of Thrift Supervision, the Comptroller of the Currency, or the Board of Governors of the Federal Reserve System, or their predecessors or successors,".
Subsec. (d). Pub. L. 103-394, § 501(d)(11)(B), substituted "(a)(6), (a)(7), (a)(8), or (a)(9)" for "or (a)(6)".
1990 - Subsec. (a)(8). Pub. L. 101-647 added par. (8).
1984 - Subsec. (a)(3). Pub. L. 98-353, § 449(a)(1), inserted a comma after "severance".
Subsec. (a)(4). Pub. L. 98-353, § 449(a)(2), substituted "an employee benefit plan" for "employee benefit plans" in provisions preceding subpar. (A).
Subsec. (a)(4)(B)(i). Pub. L. 98-353, § 449(a)(3), inserted "each" after "covered by".
Subsec. (a)(5). Pub. L. 98-353, § 350(3), added par. (5). Former par. (5) redesignated (6).
Subsec. (a)(6). Pub. L. 98-353, § 350(1), redesignated former par. (5) as (6) and substituted "Sixth" for "Fifth". Former par. (6) redesignated (7).
Subsec. (a)(7). Pub. L. 98-353, §§ 350(2), 449(a)(4), redesignated former par. (6) as (7), substituted "Seventh" for "Sixth", and inserted "only" after "units,".
Subsec. (c). Pub. L. 98-353, § 449(b), substituted "has the same priority" for "shall be treated the same".
Statutory Notes and Related Subsidiaries
Effective Date of 2020 AmendmentPub. L. 116-260, div. FF, title X, § 1001(i)(2), Dec. 27, 2020, 134 Stat. 3221, provided that