These debts are not discharged by bankruptcy:
- Income taxes for the three years prior to filing and property taxes for the prior year
- Money obtained fraudulently
- Any loan of more than $600 that a consumer uses to purchase luxury goods within 90 days before the order for relief is granted
- Cash advances on a credit card totaling more than $875 that an individual debtor takes out within 70 days before the order of relief
- Debts omitted from the Schedule of Assets and Liabilities that was filed with the petition, if the creditor did not know about the bankruptcy and therefore did not file a proof of claim
- Money that the debtor stole or obtained through a violation of fiduciary duty
- Money owed for alimony, maintenance, or child support
- Debts stemming from intentional and malicious injury
- Fines and penalties owed to the government
- Liability for injuries caused by the debtor while operating an automobile under the influence of drugs or alcohol
- Liability for breach of duty to a bank
- Debts stemming from a violation of securities laws.
- Student loans can be discharged only if repayment would cause undue hardship
What is the logic behind making these debts non-dischargeable?