What debts are considered priority debts?

A priority debt is a creditor that is entitled to receive payment before other creditors. They “stand in line first,” so to speak, when money is being distributed. The Bankruptcy Code 11 U.S.C. §507 defines priority debt as follows:

1. Unsecured claims for domestic support obligations.
2. Wages, salaries, or commissions, vacation, severance, and sick leave pay earned by an individual.
3. Tax on income or gross receipts for a taxable year ending on or before the date of the filing of the petition for which a return, if required, is last due.
4. A property tax incurred before the commencement of the case and last payable without penalty after one year before the date of the filing of the petition.
5. A tax required to be collected or withheld and for which the debtor is liable in whatever capacity.
6. An employment tax on a wage, salary, or commission of a kind specified in paragraph
7. Claims for death or personal injury resulting from the operation of a motor vehicle or vessel if such operation was unlawful because the debtor was intoxicated from using alcohol, a drug, or another substance.