priority claim

An unsecured claim (one that is not backed by collateral) that is entitled to receive priority over other unsecured claims in a bankruptcy proceeding. Priority claims may include administrative expenses; claims arising in the ordinary course of the debtor’s business after the filing of an involuntary petition and before the entry of the order for relief; certain wage, salary, or commission claims; certain contributions to an employee benefit plan; certain claims of farmers and fishermen; certain consumer claims of up to $900; and certain unsecured tax claims.