---
kind: "section"
citation: "29 C.F.R. § 100.624"
title: "29"
number: "100.624"
heading: "Discharge of indebtedness; reporting requirements."
url: "https://uscodex.org/cfr/29/100.624"
---

# §100.624. Discharge of indebtedness; reporting requirements.

- (a) Before discharging a delinquent debt (also referred to as close-out of a debt), the NLRB shall take all appropriate steps to collect the debt in accordance with [31 U.S.C. 3711(g)](/usc/31/3711.md?p=g), including, as applicable, administrative offset, tax refund offset, Federal salary offset, referral to Treasury or Treasury-designated collection centers or private collection contractors, credit bureau reporting, wage garnishment, litigation, and foreclosure. Discharge of indebtedness is distinct from termination or suspension of collection activity and is governed by the Internal Revenue Code. When the NLRB determines that it will discharge a debt, it will do so in accordance with the provisions of [31 CFR 903.5](/cfr/31/903.5.md).
- (b) [Reserved]

## Notes

### Source

Source: 72 FR 40070, July 23, 2007, unless otherwise noted.

### Authority

Authority: Section 6, National Labor Relations Act, as amended (29 U.S.C. 141, 156). Subpart A is also issued under 5 U.S.C. 7301. Subpart B is also issued under the Inspector General Act of 1976, as amended by the Inspector General Act Amendments of 1988, 5 U.S.C. ap3; 42 U.S.C. 2000e-16(a). Subpart D is also issued under 28 U.S.C. 2672; 28 CFR part 14. Subpart E is also issued under 29 U.S.C. 794. Subpart F is also issued under 31 U.S.C. 3711 and 3716-3719, as amended, 31 CFR part 285, 31 CFR chapter IX parts 900-904.