Pub. L. 109-8, tit. II, subtit. B, sec. 212
PRIORITIES FOR CLAIMS FOR DOMESTIC SUPPORT OBLIGATIONS.
SEC. 212. PRIORITIES FOR CLAIMS FOR DOMESTIC SUPPORT OBLIGATIONS. Section 507(a) of title 11, United States Code, is amended—(1) by striking paragraph (7);(2) by redesignating paragraphs (1) through (6) as paragraphs (2) through (7), respectively;(3) in paragraph (2), as so redesignated, by striking “First” and inserting “Second”;(4) in paragraph (3), as so redesignated, by striking “Second” and inserting “Third”;(5) in paragraph (4), as so redesignated—(A) by striking “Third” and inserting “Fourth”; and(B) by striking the semicolon at the end and inserting a period;(6) in paragraph (5), as so redesignated, by striking “Fourth” and inserting “Fifth”; (7) in paragraph (6), as so redesignated, by striking “Fifth” and inserting “Sixth”; (8) in paragraph (7), as so redesignated, by striking “Sixth” and inserting “Seventh”; and(9) by inserting before paragraph (2), as so redesignated, the following:“(1) First:“(A) Allowed unsecured claims for domestic support obligations that, as of the date of the filing of the petition in a case under this title, are owed to or recoverable by a spouse, former spouse, or child of the debtor, or such child’s parent, legal guardian, or responsible relative, without regard to whether the claim is filed by such person or is filed by a governmental unit on behalf of such person, on the condition that funds received under this paragraph by a governmental unit under this title after the date of the filing of the petition shall be applied and distributed in accordance with applicable nonbankruptcy law.“(B) Subject to claims under subparagraph (A), allowed unsecured claims for domestic support obligations that, as of the date of the filing of the petition, are assigned by a spouse, former spouse, child of the debtor, or such child’s parent, legal guardian, or responsible relative to a governmental unit (unless such obligation is assigned voluntarily by the spouse, former spouse, child, parent, legal guardian, or responsible relative of the child for the purpose of collecting the debt) or are owed directly to or recoverable by a governmental unit under applicable nonbankruptcy law, on the condition that funds received 119 STAT. 52 under this paragraph by a governmental unit under this title after the date of the filing of the petition be applied and distributed in accordance with applicable nonbankruptcy law.“(C) If a trustee is appointed or elected under section 701, 702, 703, 1104, 1202, or 1302, the administrative expenses of the trustee allowed under paragraphs (1)(A), (2), and (6) of section 503(b) shall be paid before payment of claims under subparagraphs (A) and (B), to the extent that the trustee administers assets that are otherwise available for the payment of such claims.”.