{"data":{"id":"us/41-cfr-105-56.020","jurisdiction":"us","citation":"41 CFR 105-56.020","heading":"-56.020 Priorities.","body":"(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.\n(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).","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-41.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:05Z","sha256":"f5534caf013e864f39b1d790d6e48b9fe83dbd87b28abc794e6402b4808e2eda","source_id":"us-cfr","stale":true,"prev":"us/41-cfr-105-56.019","next":"us/41-cfr-105-56.021"},"notice":"GroundRules: Original legal text. Not legal advice."}