Definitions for "Priority Claims"
Priority debts, which are largely debts such as income tax, back child support, or any type of governmental debt are classified as priority debts and are paid after administrative claims and before any unsecured claims.
The following claims have priority over unsecured claims: administrative expenses, unsecured claims arriving in the ordinary course of business after the filing, wage, salary and compensation claims earned within 90 days but not to exceed $2,000 for each individual, claims for contributions to employee benefit plans within 180 days before the filing, claims by individuals not to exceed $900, and claims of government units for taxes.
certain debts, such as unpaid wages, spousal or child support, and taxes that are elevated in the payment of hierarchy of the bankruptcy code.