Pennsylvania and Federal law provide numerous exemptions of property from execution, including the following:
Exemptions under Pennsylvania Law
1. General $300 statutory exemption, 42 Pa.C.S. § 8123.
2. Particular personal property exemption—wearing apparel, bibles and school books, sewing machines, uniforms and equipment, 42 Pa.C.S. § 8124(a).
3. Certain retirement funds and accounts, 42 Pa.C.S. § 8124(b):
Public School Employes’ Retirement Fund, 24 Pa.C.S. § 8533 and 42 Pa.C.S. § 8124(b)(1)(i).
State Employes’ Retirement Fund, 42 Pa.C.S. § 8124(b)(1)(ii) and 71 Pa.C.S. § 5953.
Police Pension Funds, 42 Pa.C.S. § 8124(b)(1)(iii).
Philadelphia Pension Fund, 42 Pa.C.S. § 8124(b)(1)(iv).
Pittsburgh Pension Fund, 42 Pa.C.S. § 8124(b)(1)(v).
Pennsylvania Municipal Retirement Fund, 42 Pa.C.S. § 8124(b)(1)(vi).
Private employes’ pensions or annuity funds, 42 Pa.C.S. § 8124(b)(1)(vii).
Self-employed retirement or annuity funds, 42 Pa.C.S. § 8124(b)(1)(viii).
Retirement or annuity funds provided for under the Internal Revenue Code, 42 Pa.C.S. § 8124(b)(1)(ix).
4. Certain insurance proceeds, 42 Pa.C.S. § 8124(c).
Fraternal society benefits, 42 Pa.C.S. § 8124(c)(1),(8).
Workmen’s compensation, 42 Pa.C.S. § 8124(c)(2).
Group insurance, 42 Pa.C.S. § 8124(c)(5).
Life insurance and annuities, 42 Pa.C.S. § 8124(c)(3), (4), (6).
Accident and disability insurance, 42 Pa.C.S. § 8124(c)(7).
No-fault motor vehicle accident benefits, 42 Pa.C.S. § 8124(c)(9).
5. Personal earnings, subject to the exceptions under 23 Pa.C.S. Pt. IV relating to divorce and for support, board, certain damages arising from a residential lease, and student loan obligations, 42 Pa.C.S. § 8127.
6. Tangible personal property on international exhibition, 42 Pa.C.S. § 8125.
7. Common carrier, property in interstate transit, 42 Pa.C.S. § 8126.
8. Certain veteran benefits.
Veterans’ litigation awards (Vietnam herbicide), 51 Pa.C.S. § 7902(a)
Sums payable under:
the Veterans’ Compensation Act, 51 P. S. § 20012.
the World War II Veterans Compensation Act, 51 P. S. § 20048.
the Korean Conflict Veterans Compensation Act, 51 P. S. § 20098.
the Vietnam Conflict Veterans’ Compensation Act, 51 P. S. § 20127.
Exemptions under Federal Law
1. Certain wages and compensation:
Longshoremen’s and harborworkers’ compensation, 33 U.S.C. § 916.
Injury or death resulting from war-risk hazard, 42 U.S.C. § 1717.
2. Social Security benefits, 42 U.S.C. § 407.
3. Certain retirement funds and accounts:
Civil Service, 5 U.S.C. § 8346(a).
Foreign Service, 22 U.S.C. § 4060(c).
Railroad Retirement, 45 U.S.C. § 231m.
Judges’ widows’ annuities, 28 U.S.C. § 376(n).
4. Certain veteran and armed forces benefits:
Laws administered by the Veterans Administration, 38 U.S.C. § § 1970 and 5301.
Armed Forces Survivor Benefit Plan, 10 U.S.C. § 1450(i).
Savings deposited with armed forces, 10 U.S.C. § 1035(d).
Medal of Honor Roll Special Pension, 38 U.S.C. § 1562(c).
5. Miscellaneous:
Property of a foreign state, 28 U.S.C. § § 1609, 1611.
Rail Fund, 45 U.S.C. § 822(e).
