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Title 42 — The Public Health and Welfare

Chapter 7 — Social Security

§ 407. Assignment of benefits

Statutory text

(a)

In general

The right of any person to any future payment under this subchapter shall not be transferable or assignable, at law or in equity, and none of the moneys paid or payable or rights existing under this subchapter shall be subject to execution, levy, attachment, garnishment, or other legal process, or to the operation of any bankruptcy or insolvency law.

(b)

Amendment of section

No other provision of law, enacted before, on, or after , may be construed to limit, supersede, or otherwise modify the provisions of this section except to the extent that it does so by express reference to this section.

(c)

Withholding of taxes

Nothing in this section shall be construed to prohibit withholding taxes from any benefit under this subchapter, if such withholding is done pursuant to a request made in accordance with section 3402(p)(1) of the Internal Revenue Code of 1986 by the person entitled to such benefit or such person’s representative payee.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

  1. Pub. L. 74–531 · 49 Stat. 620

    Enacted · 42 U.S.C. § 407

    Aug. 14, 1935, ch. 531, title II, § 207, 49 Stat. 624

    Source evidence

    Code source credit
    Aug. 14, 1935, ch. 531, title II, § 207, 49 Stat. 624

  2. Pub. L. 98–21 title III § 335(a) · 97 Stat. 65

    1. Amended · 42 U.S.C. § 407

      Pub. L. 98–21 designated existing provisions as subsec. (a)

    2. Added · 42 U.S.C. § 407

      Pub. L. 98–21 added subsec. (b)

    Source evidence

    Code amendment note
    Pub. L. 98–21 designated existing provisions as subsec. (a) and added subsec. (b).

    Enacted provision · exact public law section
    (a) Section 207 of the Social Security Act is amended— 42 USC 407. (1) by inserting “(a)” before “The right”; and (2) by adding at the end thereof the following new subsection: “(b) No other provision of law, enacted before, on, or after the date of the enactment of this section, may be construed to limit, supersede, or otherwise modify the provisions of this section except to the extent that it does so by express reference to this section.”.

    Effective date note
    Pub. L. 98–21, title III, § 335(c), Apr. 20, 1983, 97 Stat. 130, provided that: “The amendments made by subsection (a) [amending this section] shall apply only with respect to benefits payable or rights existing under the Social Security Act [42 U.S.C. 301 et seq.] on or after the date of the enactment of this Act [Apr. 20, 1983].”

  3. Pub. L. 105–277 div. J title IV § 4005(a) · 112 Stat. 2681

    Added · 42 U.S.C. § 407(c)

    Pub. L. 105–277 added subsec. (c)

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 105–277 added subsec. (c).

    Enacted provision · exact public law section
    (a) Inapplicability of Assignment Prohibition.— Section 207 of the Social Security Act (42 U.S.C. 407) is amended by adding at the end the following new subsection: Nothing in this section shall be construed to prohibit withholding taxes from any benefit under this title, if such withholding is done pursuant to a request made in accordance with section 3402(p)(1) of the Internal Revenue Code of 1986 by the person entitled to such benefit or such person’s representative payee.”.

3 of 4 references resolved to an enrolled provision · 1 partial

Editorial Notes

References in Text

The Internal Revenue Code of 1986, referred to in subsec. (c), is classified generally to Title 26, Internal Revenue Code.

Codification

In subsec. (b), “” substituted for “the date of the enactment of this section”, which was translated as meaning the date of enactment of this subsection, as the probable intent of Congress.

Amendments1939–1998 · 3 rounds

1998

Subsec. (c). Pub. L. 105–277 added subsec. (c).

1983

Pub. L. 98–21 designated existing provisions as subsec. (a) and added subsec. (b).

1939

Act , amended section generally, incorporating provisions of former section 408 of this title.

Statutory Notes and Related Subsidiaries

Effective Date of 1983 Amendment

Pub. L. 98–21, title III, § 335(c), , 97 Stat. 130, provided that: “The amendments made by subsection (a) [amending this section] shall apply only with respect to benefits payable or rights existing under the Social Security Act [42 U.S.C. 301 et seq.] on or after the date of the enactment of this Act [].”

Effective Date of 1939 Amendment

Act Aug. 10, 1939, ch. 666, title II, § 201, 53 Stat. 1362, provided that the amendment made by that section is effective .

Credits

1935–1998 · 4 acts
  1. 1935Aug. 14, 1935, ch. 531, title II, § 207, 49 Stat. 624
  2. 1939Aug. 10, 1939, ch. 666, title II, § 201, 53 Stat. 1362, 1372
  3. 1983Pub. L. 98–21, title III, § 335(a), , 97 Stat. 130
  4. 1998Pub. L. 105–277, div. J, title IV, § 4005(a), , 112 Stat. 2681–911.
Show as published

(Aug. 14, 1935, ch. 531, title II, § 207, 49 Stat. 624; Aug. 10, 1939, ch. 666, title II, § 201, 53 Stat. 1362, 1372; Pub. L. 98–21, title III, § 335(a), , 97 Stat. 130; Pub. L. 105–277, div. J, title IV, § 4005(a), , 112 Stat. 2681–911.)

Parsed from the official OLRC USLM XML in data/usc_all/usc42.xml · release point 119-108 · OLRC build 2026-09-09

USLM identifier /us/usc/t42/s407