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 New Hampshire, 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. This means that even after filing for bankruptcy, the debtor is still legally obligated to pay these specific debts. The non-dischargeable debts include, but are not limited to, certain tax obligations, child support, alimony, debts arising from willful and malicious injuries, certain fines and penalties owed to government entities, student loans in many cases, personal injury debts caused by DUI incidents, and certain fees related to housing such as condominium or cooperative fees. The list of non-dischargeable debts is more extensive in Chapter 7, 11, and 12 bankruptcies, while Chapter 13 typically involves a more limited range of exceptions. These exceptions to discharge generally do not require a court hearing; they apply automatically if the debt falls within the categories specified by the law. It is important for debtors to understand that the discharge of debts in bankruptcy is subject to these exceptions, and they may still be responsible for repayment of certain obligations after the bankruptcy process is completed.