Page:United States Statutes at Large Volume 119.djvu/106

 119 STAT. 88

PUBLIC LAW 109–8—APR. 20, 2005 the definition of household goods, as defined in section 522(f)(4) of title 11, United States Code, as added by subsection (a), with respect to the avoidance of nonpossessory, nonpurchase money security interests in household goods under section 522(f)(1)(B) of title 11, United States Code, and the impact such section 522(f)(4) has had on debtors and on the bankruptcy courts. Such report may include recommendations for amendments to such section 522(f)(4) consistent with the Director’s findings. SEC. 314. DEBT INCURRED TO PAY NONDISCHARGEABLE DEBTS.

(a) IN GENERAL.—Section 523(a) of title 11, United States Code, is amended by inserting after paragraph (14) the following: ‘‘(14A) incurred to pay a tax to a governmental unit, other than the United States, that would be nondischargeable under paragraph (1);’’. (b) DISCHARGE UNDER CHAPTER 13.—Section 1328(a) of title 11, United States Code, is amended by striking paragraphs (1) through (3) and inserting the following: ‘‘(1) provided for under section 1322(b)(5); ‘‘(2) of the kind specified in paragraph (2), (3), (4), (5), (8), or (9) of section 523(a); ‘‘(3) for restitution, or a criminal fine, included in a sentence on the debtor’s conviction of a crime; or ‘‘(4) for restitution, or damages, awarded in a civil action against the debtor as a result of willful or malicious injury by the debtor that caused personal injury to an individual or the death of an individual.’’. SEC. 315. GIVING CREDITORS FAIR NOTICE IN CHAPTERS 7 AND 13 CASES.

(a) NOTICE.—Section 342 of title 11, United States Code, as amended by section 102, is amended— (1) in subsection (c)— (A) by inserting ‘‘(1)’’ after ‘‘(c)’’; (B) by striking ‘‘, but the failure of such notice to contain such information shall not invalidate the legal effect of such notice’’; and (C) by adding at the end the following: ‘‘(2)(A) If, within the 90 days before the commencement of a voluntary case, a creditor supplies the debtor in at least 2 communications sent to the debtor with the current account number of the debtor and the address at which such creditor requests to receive correspondence, then any notice required by this title to be sent by the debtor to such creditor shall be sent to such address and shall include such account number. ‘‘(B) If a creditor would be in violation of applicable nonbankruptcy law by sending any such communication within such 90day period and if such creditor supplies the debtor in the last 2 communications with the current account number of the debtor and the address at which such creditor requests to receive correspondence, then any notice required by this title to be sent by the debtor to such creditor shall be sent to such address and shall include such account number.’’; and (2) by adding at the end the following: ‘‘(e)(1) In a case under chapter 7 or 13 of this title of a debtor who is an individual, a creditor at any time may both file with the court and serve on the debtor a notice of address to be used to provide notice in such case to such creditor.

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