Not all debts are discharged in bankruptcy. The debts discharged vary under each chapter of the Bankruptcy Code. Section 523(a) of the Bankruptcy Code specifically excepts various categories of debts from the discharge granted to individual debtors.

Therefore, the debtor must still repay those debts after bankruptcy. Congress has determined that these types of debts are not dischargeable for public policy reasons (based either on the nature of the debt or the fact that the debts were incurred due to improper behavior of the debtor, such as the debtor's drunken driving).

There are 19 categories of debt excepted from discharge under chapters 7, 11, and 12. A more limited list of exceptions applies to cases under chapter 13.

Generally speaking, the exceptions to discharge apply automatically if the language prescribed by section 523(a) applies. The most common types of nondischargeable debts are:

• certain types of tax claims

• debts not set forth by the debtor on the lists and schedules the debtor must file with the court

• debts for spousal or child support or alimony

• debts for willful and malicious injuries to person or property

• debts to governmental units for fines and penalties

• debts for most government funded or guaranteed educational loans or benefit overpayments

• debts for personal injury caused by the debtor's operation of a motor vehicle while intoxicated

• debts owed to certain tax-advantaged retirement plans

• debts for certain condominium or cooperative housing fees.

In Alaska, as in all states, bankruptcy proceedings are governed by federal law, specifically the Bankruptcy Code. Under Section 523(a) of the Bankruptcy Code, there are certain types of debts that are not discharged in a bankruptcy case, meaning the debtor is still responsible for paying them after the bankruptcy process is completed. These exceptions to discharge are based on public policy considerations and often involve debts arising from the debtor's misconduct or obligations that serve important family or governmental interests. The most common types of nondischargeable debts include certain tax obligations, debts not listed by the debtor in bankruptcy filings, family support such as alimony and child support, debts from willful and malicious injuries, fines and penalties owed to government entities, certain student loans or educational benefit overpayments, debts from personal injury caused by driving under the influence, and certain fees related to housing such as condominium or cooperative fees. While these exceptions generally apply in chapters 7, 11, and 12 bankruptcies, chapter 13 bankruptcy has a more limited list of nondischargeable debts. It's important for debtors in Alaska to understand that these exceptions are automatic if they meet the criteria set out in the Bankruptcy Code, and they will remain responsible for these debts after other debts have been discharged.