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Cite as: 546 U. S. 142 (2005)
149
Scalia, J., concurring
APA are “not lightly to be presumed” in light of its express reference requirement, Marcello, supra, at 310; see also Shaughnessy v. Pedreiro, 349 U. S. 48, 51 (1955). That as sertion may add little or nothing to our already-powerful presumption against implied repeals. “We have repeatedly stated . . . that absent a clearly established congressional intention, repeals by implica tion are not favored. An implied repeal will only be found where provisions in two statutes are in irreconcil able conflict, or where the latter Act covers the whole subject of the earlier one and is clearly intended as a substitute.” Branch v. Smith, 538 U. S. 254, 273 (2003) (plurality opinion) (internal quotation marks and cita tions omitted). See also Morton v. Mancari, 417 U. S. 535, 551 (1974). When the plain import of a later statute directly conflicts with an earlier statute, the later enactment governs, regard less of its compliance with any earlier-enacted requirement of an express reference or other “magical password.” For the reasons set forth in the majority opinion, in the Higher Education Technical Amendments and the Debt Col lection Improvement Act, Congress unambiguously au thorized, without exception, the collection of 10-year-old student-loan debt by administrative offset of Government payments. In doing so, it flatly contradicted, and thereby effectively repealed, part of § 207(a) of the Social Security Act. This repeal is effective, regardless of whether the express-reference requirement of § 207(b) is fulfilled. Despite our jurisprudence on this subject, it is regrettably not uncommon for Congress to attempt to burden the future exercise of legislative power with express-reference and express-statement requirements. See, e. g., 1 U. S. C. § 109; 5 U. S. C. § 559; 25 U. S. C. § 1735(b); 42 U. S. C. § 2000bb–3(b); 50 U. S. C. §§ 1547(a)(1), 1621(b). In the present case, it might seem more respectful of Congress to refrain from de
