U.S. Code » Title 11 » Chapter CHAPTER 1— GENERAL PROVISIONS

11 U.S.C. § 104

Adjustment of dollar amounts

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(a) On April 1, 1998, and at each 3-year interval ending on April 1 thereafter, each dollar amount in effect under sections 101(3), 101(18), 101(19A), 101(51D), 109(e), 303(b), 507(a), 522(d), 522(f)(3) and 522(f)(4), 522(n), 522(p), 522(q), 523(a)(2)(C), 541(b), 547(c)(9), 707(b), 1182(1), 1322(d), 1325(b), and 1326(b)(3) of this title and section 1409(b) of title 28 immediately before such April 1 shall be adjusted—(1) to reflect the change in the Consumer Price Index for All Urban Consumers, published by the Department of Labor, for the most recent 3-year period ending immediately before January 1 preceding such April 1, and(2) to round to the nearest $25 the dollar amount that represents such change.(b) Not later than March 1, 1998, and at each 3-year interval ending on March 1 thereafter, the Judicial Conference of the United States shall publish in the Federal Register the dollar amounts that will become effective on such April 1 under sections 101(3), 101(18), 101(19A), 101(51D), 109(e), 303(b), 507(a), 522(d), 522(f)(3) and 522(f)(4), 522(n), 522(p), 522(q), 523(a)(2)(C), 541(b), 547(c)(9), 707(b), 1182(1), 1322(d), 1325(b), and 1326(b)(3) of this title and section 1409(b) of title 28.(c) Adjustments made in accordance with subsection (a) shall not apply with respect to cases commenced before the date of such adjustments.(Pub. L. 95–598, Nov. 6, 1978, 92 Stat. 2555; Pub. L. 103–394, title I, § 108(e), Oct. 22, 1994, 108 Stat. 4112; Pub. L. 109–8, title I, § 102(j), title II, §§ 224(e)(2), 226(b), title III, § 322(b), title IV, § 432(c), title X, § 1002, title XII, § 1202, Apr. 20, 2005, 119 Stat. 35, 65, 67, 97, 110, 186, 193; Pub. L. 110–406, § 7, Oct. 13, 2008, 122 Stat. 4293; Pub. L. 117–151, § 2(b), June 21, 2022, 136 Stat. 1298.)Historical and Revision Noteslegislative statements

Section 104 represents a compromise between the House bill and the Senate amendment with respect to the adjustment of dollar amounts in title 11. The House amendment authorizes the Judicial Conference of the United States to transmit a recommendation for the uniform percentage of adjustment for each dollar amount in title 11 and in 28 U.S.C. 1930 to the Congress and to the President before May 1, 1985, and before May 1 of every sixth year thereafter. The requirement in the House bill that each such recommendation be based only on any change in the cost-of-living increase during the period immediately preceding the recommendation is deleted.

senate report no. 95–989

This section requires that the Director of the Administrative Office of the U. S. Courts report to Congress and the President before Oct. 1, 1985, and before May 1 every 6 years thereafter a recommendation for adjustment in dollar amounts found in this title. The Committee feels that regular adjustment of the dollar amounts by the Director will conserve congressional time and yet assure that the relative dollar amounts used in the bill are maintained. Changes in the cost of living should be a significant, but not necessarily the only, factor considered by the Director. The fact that there has been an increase in the cost of living does not necessarily mean that an adjustment of dollar amounts would be needed or warranted.

house report no. 95–595

This section requires the Judicial Conference to report to the Congress every four years after the effective date of the bankruptcy code any changes that have occurred in the cost of living during the preceding four years, and the appropriate adjustments to the dollar amounts in the bill. The dollar amounts are found primarily in the exemption section (11 U.S.C. 522), the wage priority (11 U.S.C. 507), and the eligibility for chapter 13 (11 U.S.C. 109). This section requires that the Conference recommend uniform percentage changes in these amounts based solely on cost of living changes. The dollar amounts in the bill would not change on that recommendation, absent Congressional veto. Instead, Congress is required to take affirmative action, by passing a law amending the appropriate section, if it wishes to accomplish the change.

If the Judicial Conference has policy recommendations concerning the appropriate dollar amounts in the bankruptcy code based other than on cost of living considerations there are adequate channels through which it may communicate its views. This section is solely for the housekeeping function of maintaining the dollar amounts in the code at fairly constant real dollar levels.

Editorial NotesAmendments

2022—Subsec. (a). Pub. L. 117–151, § 2(b)(1), inserted “1182(1),” after “707(b),” in introductory provisions.

Subsec. (b). Pub. L. 117–151, § 2(b)(2), inserted “1182(1),” after “707(b),”.

2008—Pub. L. 110–406 redesignated subsec. (b)(1) as (a), subpars. (A) and (B) of subsec. (b)(1) as pars. (1) and (2), respectively, of subsec. (a), and pars. (2) and (3) of subsec. (b) as subsecs. (b) and (c), respectively, substituted “subsection (a)” for “paragraph (1)” in subsec. (c), and struck out former subsec. (a) which read as follows: “The Judicial Conference of the United States shall transmit to the Congress and to the President before May 1, 1985, and before May 1 of every sixth year after May 1, 1985, a recommendation for the uniform percentage adjustment of each dollar amount in this title and in section 1930 of title 28.”

2005—Subsec. (b)(1). Pub. L. 109–8, § 1202(1)–(4), in introductory provisions, inserted “101(19A),” after “101(18),”, “522(f)(3) and 522(f)(4),” after “522(d),”, and “541(b), 547(c)(9),” after “523(a)(2)(C),” and substituted “1322(d), 1325(b), and 1326(b)(3) of this title and section 1409(b) of title 28” for “and 1325(b)(3)”.

Pub. L. 109–8, § 1002, inserted “101(18),” after “101(3),” in introductory provisions.

Pub. L. 109–8, § 432(c), inserted “101(51D),” after “101(3),” in introductory provisions.

Pub. L. 109–8, § 322(b), inserted “522(p), 522(q),” after “522(n),” in introductory provisions.

Pub. L. 109–8, § 226(b), inserted “101(3),” after “sections” in introductory provisions.

Pub. L. 109–8, § 224(e)(2), inserted “522(n),” after “522(d),” in introductory provisions.

Pub. L. 109–8, § 102(j), substituted “523(a)(2)(C), 707(b), and 1325(b)(3)” for “and 523(a)(2)(C)” in introductory provisions.

Subsec. (b)(2). Pub. L. 109–8, § 1202(1)–(3), (5), inserted “101(19A),” after “101(18),”, “522(f)(3) and 522(f)(4),” after “522(d),”, and “541(b), 547(c)(9),” after “523(a)(2)(C),” and substituted “1322(d), 1325(b), and 1326(b)(3) of this title and section 1409(b) of title 28” for “and 1325(b)(3) of this title”.

Pub. L. 109–8, § 1002, inserted “101(18),” after “101(3),”.

Pub. L. 109–8, § 432(c), inserted “101(51D),” after “101(3),”.

Pub. L. 109–8, § 322(b), inserted “522(p), 522(q),” after “522(n),”.

Pub. L. 109–8, § 226(b), inserted “101(3),” after “sections”.

Pub. L. 109–8, § 224(e)(2), inserted “522(n),” after “522(d),”.

Pub. L. 109–8, § 102(j), substituted “523(a)(2)(C), 707(b), and 1325(b)(3)” for “and 523(a)(2)(C)”.

1994—Pub. L. 103–394 designated existing provisions as subsec. (a) and added subsec. (b).

Statutory Notes and Related SubsidiariesEffective Date of 2022 Amendment

Pub. L. 117–151, § 2(h)(1), June 21, 2022, 136 Stat. 1299, provided that: “Subsections (b) and (c) [amending this section and section 109 of this title] and the amendments made by subsections (b) and (c) shall take effect on the date of enactment of this Act [June 21, 2022].”

Effective Date of 2005 Amendment

Amendment by Pub. L. 109–8 effective 180 days after Apr. 20, 2005, with amendments by sections 102(j), 224(e)(2), 226(b), 432(c), 1002, and 1202 of Pub. L. 109–8 not applicable with respect to cases commenced under this title before such effective date, except as otherwise provided, and amendment by section 322(b) of Pub. L. 109–8 applicable with respect to cases commenced under this title on or after Apr. 20, 2005, see section 1501 of Pub. L. 109–8, set out as a note under section 101 of this title.

Effective Date of 1994 Amendment

Amendment by Pub. L. 103–394 effective Oct. 22, 1994, and not applicable with respect to cases commenced under this title before Oct. 22, 1994, see section 702 of Pub. L. 103–394, set out as a note under section 101 of this title.

Court Rules and Judicial DocumentsAdjustment of Dollar Amounts

By notice dated Jan. 30, 2025, 90 F.R. 8941, and corrected at 90 F.R. 10643, the Judicial Conference of the United States adjusted the dollar amounts in provisions specified in subsec. (a) of this section, effective Apr. 1, 2025, as follows:

Affected sections of Titles 11 and 28 U.S.C.

Dollar amount to be adjusted

New (adjusted) dollar amount 1

1 The New (Adjusted) Dollar Amounts reflect a 13.2004 percent increase, rounded to the nearest $25.

2 There is no dollar amount currently set forth in 11 U.S.C. 1182(1). Most recently, the Bankruptcy Threshold Adjustment and Technical Corrections Act (BTATCA) (Pub. L. 117–151, 136 Stat. 1298) added a dollar amount to that section, but the BTATCA provision that included the dollar amount sunset on June 21, 2024.

11 U.S.C.:

Section 101(3)

$226,850

$256,800.

Section 101(18)

$11,097,350 (each time it appears)

$12,562,250 (each time it appears).

Section 101(19A)

$2,268,550 (each time it appears)

$2,568,000 (each time it appears).

Section 101(51D)

$3,024,725 (each time it appears)

$3,424,000 (each time it appears).

Section 109(e)

$465,275 (each time it appears)

$1,395,875 (each time it appears)

$526,700 (each time it appears).

$1,580,125 (each time it appears).

Section 303(b)

$18,600 (each time it appears)

$21,050 (each time it appears).

Section 507(a)

paragraph (4)

$15,150

$17,150.

paragraph (5)(B)(i)

$15,150

$17,150.

paragraph (6)

$7,475

$8,450.

paragraph (7)

$3,350

$3,800.

Section 522(d)

paragraph (1)

$27,900

$31,575.

paragraph (2)

$4,450

$5,025.

paragraph (3)

$700

$14,875

$800.

$16,850.

paragraph (4)

$1,875

$2,125.

paragraph (5)

$1,475

$13,950

$1,675.

$15,800.

paragraph (6)

$2,800

$3,175.

paragraph (8)

$14,875

$16,850.

paragraph (11)(D)

$27,900

$31,575.

Section 522(f)(3)

$7,575

$8,575.

Section 522(f)(4)

$800 (each time it appears)

$900 (each time it appears).

Section 522(n)

$1,512,350

$1,711,975.

Section 522(p)

$189,050

$214,000.

Section 522(q)

$189,050

$214,000.

Section 523(a)(2)(C)

paragraph (i)(I)

$800

$900.

(2)—in paragraph (i)(II)

$1,100

$1,250.

Section 541(b)

$7,575 (each time it appears)

$8,575 (each time it appears).

Section 547(c)(9)

$7,575

$8,575.

Section 707(b)

paragraph (2)(A)(i)(I)

$9,075

$10,275.

paragraph (2)(A)(i)(II)

$15,150

$17,150.

paragraph (2)(A)(ii)(IV)

$2,275

$2,575.

paragraph (2)(B)(iv)(I)

$9,075

$10,275.

paragraph (2)(B)(iv)(II)

$15,150

$17,150.

paragraph (5)(B)

$1,525

$1,725.

paragraph (6)(C)

$825

$925.

paragraph (7)(A)(iii)

$825

$925.

Section 1182(1)

\(2)\

Section 1322(d)

$825 (each time it appears)

$925 (each time it appears).

Section 1325(b)

$825 (each time it appears)

$925 (each time it appears).

Section 1326(b)(3)

$25

$25.

28 U.S.C.:

Section 1409(b)

$1,525

$22,700

$27,750

$1,725

$25,700

$31,425.

Similar notices by the Judicial Conference of the United States adjusting the dollar amounts in provisions specified in subsec. (a) of this section were contained in the following:

Jan. 31, 2022, 87 F.R. 6625, effective Apr. 1, 2022.

Feb. 5, 2019, 84 F.R. 3488, effective Apr. 1, 2019.

Feb. 16, 2016, 81 F.R. 8748, effective Apr. 1, 2016.

Feb. 12, 2013, 78 F.R. 12089, effective Apr. 1, 2013.

Feb. 19, 2010, 75 F.R. 8747, effective Apr. 1, 2010.

Feb. 7, 2007, 72 F.R. 7082, effective Apr. 1, 2007.

Feb. 18, 2004, 69 F.R. 8482, effective Apr. 1, 2004.

Feb. 13, 2001, 66 F.R. 10910, effective Apr. 1, 2001.

Feb. 3, 1998, 63 F.R. 7179, effective Apr. 1, 1998.

Notes of Decisions
Cited in 1,020 cases (19 in the last 5 years), 1922–2026 · leading case: Howard Delivery Serv., Inc. v. Zurich Am. Ins., 547 U.S. 651 (2006).
Sort: Relevance Newest Treatment
Howard Delivery Serv., Inc. v. Zurich Am. Ins., 547 U.S. 651 (2006). · cites it 4× “11 U. S. C. § 104 (a)(2) (1952 ed., Supp.”
In Re: Bdc 56 Llc, Debtor. Key Mech. Inc. v. Bdc 56 Llc, Dwf Inc., Mesta Constr., Inc., 330 F.3d 111 (2d Cir. 2003). · cites it 2× “; 11 U.S.C. § 104 (Supp.2002). In June 2001, six additional creditors sought to join the petition, asserting claims for plumbing materials, metal supplies, or other construction-related services.”
Matter of Ryan, 82 B.R. 929 (N.D. Ill. 1987). · cites it 5× “The pre-1979 1 cases which held that attorneys may recover fees from the estate only if the attorney’s services actually ben-efitted the estate reached this result by interpreting § 330’s predecessor statute, § 64(b)(3) of the Bankruptcy Act (originally codified at 11 U.S.C. §…”
Reading Co. v. Brown, 391 U.S. 471 (1968). · cites it 4× “The claims of petitioner and others thus became claims for administration *474 expenses in bankruptcy which are given first priority under § 64a (1) of the Bankruptcy Act, 11 U. S. C. § 104 (a) (1). [1] The trustee moved to expunge the claims on the ground that they were not for…”
United States v. Speers, 382 U.S. 266 (1966). · cites it 8× “This position, if sustained, would reduce the Government's claim for unpaid taxes to the status of an unsecured *269 claim, sharing fourth-class priority with unsecured state and local tax claims under § 64a (4) of the Bankruptcy Act, 11 U. S. C. § 104 (a) (4) (1964 ed.), and…”
In Re Mammoth Mart, Inc., Debtor. Stanley Cramer v. Mammoth Mart, Inc., 536 F.2d 950 (1st Cir. 1976). · cites it 2× “The sole issue in this appeal is whether a severance pay claim, which is determined by the length of a former employee’s service with a bankrupt company and which arises from a discharge during a Chapter XI proceeding, is entitled to priority as a “cost and expense of…”
Nicholas v. United States, 384 U.S. 678 (1966). · cites it 4× “874 , 11 U. S. C. § 104 (a) (1964 ed.), and by requiring tax claims to be proved in the bankruptcy proceeding like ordinary debts, 52 Stat.”
Nat'l Labor Relations Bd. v. Nash-Finch Co., 404 U.S. 138 (1971). · cites it 4× “[2] The basis of our decision in Nathanson was that "[t]he priority granted by [§ 64 (a) (5), 11 U. S. C. § 104 (a) (5)] . . . was designed `to secure an adequate revenue to sustain the public burthens and discharge the public debts.”
Nat'l Labor Relations Bd. v. Killoren, 122 F.2d 609 (8th Cir. 1941). · cites it 8× “874 , 11 U.S.C.A. § 104 . The Hamilton-Brown Shoe Company, on complaint and hearing, was found to have engaged in unfair labor practices under the National Labor Relations Act, 29 U.”
Trs. of the Amalgamated Ins. Fund v. McFarlin's, Inc., 789 F.2d 98 (2d Cir. 1986). · cites it 2× “Bankruptcy Act § 64a(1); 11 U.S.C. § 104 (a)(1). Title 11 U.S.C. § 503 (b)(1)(A), which defines administrative expense as including the actual necessary expenses of preserving the estate, is derived from § 64a(1), Senate Report (Judiciary Committee) No.”
United States v. Embassy Restaurant, Inc., 359 U.S. 29 (1959). · cites it 4× “874 , 11 U. S. C. § 104 . [7] E. g., Act of June 15, 1906, c.”
Hyundai Translead, Inc. v. Jackson Truck & Trailer Repair, Inc. (In Re Trailer Source, Inc.), 555 F.3d 231 (6th Cir. 2009). · cites it 2× “797 , 800 (codified as amended at 11 U.S.C. § 104 (a)(1)) (repealed 1978). "The ostensible purpose of the amendment was presumably to make explicit what had already *241 been determined to be implicit: that creditors acting for the benefit of the estate were allowed to sue…”
Show all 1,020 citing cases →
— 11 U.S.C. § 104(a) — 21 cases
In Re Alamac Operating Corp., 42 F.2d 120 (2d Cir. 1930).
McDowell v. City of Barberton, Ohio, 38 F.2d 786 (6th Cir. 1930).
Henderson Cnty., NC v. Wilkins, 43 F.2d 670 (4th Cir. 1930).
In Re 168 Adams Bldg. Corp., 105 F.2d 704 (7th Cir. 1939).
In Re Kopf, 299 F. Supp. 182 (E.D.N.Y 1969).
— 11 U.S.C. § 104(a)(1) — 3 cases
In Re Amfesco Indus., Inc., 81 B.R. 777 (Bankr. E.D.N.Y. 1988).
In Re Universal Med. Servs., Inc., 357 F. Supp. 1137 (E.D. Pa. 1973).
In Re Buttonwood Sec., Inc., 349 F. Supp. 273 (S.D. Cal. 1972).
— 11 U.S.C. § 104(a)(4) — 2 cases
United States v. Feinblatt, 403 F. Supp. 974 (D. Maryland 1975).
In Re Harrison, 387 B.R. 759 (Bankr. N.D. Ind. 2008).
— 11 U.S.C. § 104(a)(5) — 2 cases
In Re Universal Med. Servs., Inc., 357 F. Supp. 1137 (E.D. Pa. 1973).
In Re Jonker Corp., 385 F. Supp. 327 (D. Maryland 1974).
— 11 U.S.C. § 104(b) — 20 cases
In Re Owl Drug Co., 16 F. Supp. 139 (D. Nev. 1936).
Lane v. Indus. Com'r of State of New York, 54 F.2d 338 (2d Cir. 1931).
In Re Hansen Bakeries, Inc., 103 F.2d 665 (3rd Cir. 1939).
In Re White, 58 F.2d 203 (2d Cir. 1932).
In Re Associated Gas & Elec. Co., 53 F. Supp. 107 (S.D.N.Y. 1943).
— 11 U.S.C. § 104(b)(5) — 1 case
In re Bush Terminal Printing Corp., 32 F.2d 264 (E.D.N.Y 1929).
— 11 U.S.C. § 104(b)(7) — 1 case
In Re Alamac Operating Corp., 42 F.2d 120 (2d Cir. 1930).
— 11 U.S.C. § 104(h) — 1 case
In re Wilton's Pharmacy, Inc., 1 F. Supp. 717 (D.N.J. 1932).
— 11 U.S.C. § 104(h)(2) — 1 case
Erie Transfer Co. v. J. Cutler Iron Works, Inc., 47 F.2d 1078 (2d Cir. 1931).
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