2.3 Health Benefits

• Jurisdiction: United States

2.3 STATUTES AFFECTING DISCHARGEABILITY

There are no bankruptcy code sections stating affirmatively that a particular category of tax is dischargeable. Instead, certain sections state that described categories of taxes are nondischargeable. Accordingly, dischargeability is found by restating the text in an affirmative way. In other words, any tax that meets criteria that take the tax out of the described relevant statutes is dischargeable.

For example, Section 523(a) states, among other things, that a tax...