[Code of Federal Regulations]
[Title 41, Volume 3]
[Revised as of July 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 41CFR105-56.025]

[Page 429-430]
 
           TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT
 
              CHAPTER 105--GENERAL SERVICES ADMINISTRATION
 
PART 105-56_SALARY OFFSET FOR INDEBTEDNESS OF FEDERAL EMPLOYEES TO THE 
UNITED STATES--Table of Contents
 
   Subpart C_Centralized Salary Offset (CSO) Procedures_GSA as Paying 
                                 Agency
 
Sec. 105-56.025  Definitions.

    The following definitions apply to this subpart:
    (a) Administrative offset means withholding funds payable by the 
United States to, or held by the United States for, a person to satisfy 
a debt owed by the payee.
    (b) Agency means a department, agency or sub-agency, court, court 
administrative office, or instrumentality in the executive, judicial, or 
legislative branch of the Federal Government, including Government 
corporations.
    (c) Centralized salary offset computer matching means the 
computerized comparison of Federal employee records with delinquent debt 
records to identify Federal employees who owe such debts.
    (d) Consortium means an interagency group established by the 
Secretary of the Treasury to implement centralized salary offset 
computer matching. The

[[Page 430]]

group includes all agencies that disburse Federal salary payments.
    (e) Creditor agency means any agency that is owed a debt, including 
a debt collection center when acting on behalf of a creditor agency in 
matters pertaining to the collection of a debt.
    (f) Cross-serviced agency means an arrangement between GSA and 
another agency whereby GSA provides financial support services to the 
other agency on a reimbursable basis. Financial support services can 
range from simply providing computer and software timesharing services 
to full-service administrative processing.
    (g) Debt means any amount of money, funds, or property that has been 
determined by an appropriate official of the Federal Government to be 
owed to the United States by a person, including debt administered by a 
third party acting as an agent for the Federal Government. For purposes 
of this subpart, the term ``debt'' does not include debts arising under 
the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.).
    (h) Delinquent debt record means information about a past-due, 
legally enforceable debt, submitted to GSA by FMS for purposes of 
administrative offset (including salary offset) in accordance with the 
provisions of 31 U.S.C. 3716(c)(6) and applicable regulations. Debt 
information includes the amount and type of debt and the debtor's name, 
address, and taxpayer identifying number.
    (i) Disbursing official means an officer or employee designated to 
disburse Federal salary payments. This includes all disbursing officials 
of Federal salary payments, including but not limited to, disbursing 
officials of the Department of the Treasury, the Department of Defense, 
the United States Postal Service, any government corporation, and any 
disbursing official of the United States designated by the Secretary.
    (j) Disposable pay means the amount that remains from an employee's 
Federal pay after required deductions for Federal, State and local 
income taxes; Social Security taxes, including Medicare taxes; Federal 
retirement programs, including contributions to the Thrift Savings Plan 
(TSP); premiums for life (excluding amounts deducted for supplemental 
coverage) and health insurance benefits; Internal Revenue Service (IRS) 
tax levies; and such other deductions that are required by law to be 
withheld.
    (k) Employee means any individual employed by GSA or a cross-
serviced agency of the executive, legislative, or judicial branches of 
the Federal Government, including Government corporations.
    (l) Federal employee records means records of Federal salary 
payments that a paying agency has certified to a disbursing official for 
disbursement.
    (m) FMS means the Financial Management Service, a bureau of the 
Department of the Treasury.
    (n) Pay means basic pay, special pay, incentive pay, retired pay, 
retainer pay, or in the case of an individual not entitled to basic pay, 
other authorized pay.
    (o) Paying agency means the agency that employs the Federal employee 
who owes the debt and authorizes the payment of his or her current pay. 
A paying agency also includes an agency that performs payroll services 
on behalf of the employing agency.
    (p) Salary offset means administrative offset to collect a debt owed 
by a Federal employee from the current pay account of the employee.
    (q) Secretary means the Secretary of the Treasury or his or her 
delegate.
    (r) Taxpayer identifying number means the identifying number 
described under section 6109 of the Internal Revenue Code of 1986 (26 
U.S.C. 6109). For an individual, the taxpayer identifying number is the 
individual's social security number.