Money in the United States of America is essentially a debt of: the Federal Reserve System and the banks.
The Federal Reserve System is also referred to as the "Fed" and it was enacted into law by the Federal Reserve Act on the 23rd of December, 1913 by the U.S Congress. Also, it is just like all central banks and as such, it's considered as a United States government agency.
Basically, all the money in the economy of the United States of America is essentially a debt of the Federal Reserve System and all the chartered banks.
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