(b) This part does not apply to debts or claims arising under:
- (1) The Internal Revenue Code of 1954, as amended, 26 U.S.C. 1 et seq.;
- (2) The Social Security Act, 42 U.S.C. 301 et seq.;
- (3) The tariff laws of the United States; or
- (4) Any case where a collection of a debt by salary offset is explicitly provided for or prohibited by another statute.