US Code

Public Law 119-87 (04/30/2026)

42 U.S.C. § 407

Assignment of benefits

(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.

Aug. 14, 1935, ch. 531 49 Stat. 624 Aug. 10, 1939, ch. 666 53 Stat. 1362 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 (, title II, § 207, ; , title II, § 201, , 1372; , , ; , , .)

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.

Amendments

Pub. L. 105–2771998—Subsec. (c). added subsec. (c).

Pub. L. 98–211983— designated existing provisions as subsec. (a) and added subsec. (b).

section 408 of this title1939—Act , amended section generally, incorporating provisions of former .

Statutory Notes and Related Subsidiaries

Effective Date of 1983 Amendment

Pub. L. 98–21, title III, § 335(c)97 Stat. 130

42 U.S.C. 301“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 [ et seq.] on or after the date of the enactment of this Act [].”
, , , provided that:

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 .