Bill

Bill > HB1100


VA HB1100

VA HB1100
Wage garnishments; treasurers' liens for unpaid taxes and charges.


summary

Introduced
01/14/2026
In Committee
02/11/2026
Crossed Over
02/09/2026
Passed
Dead

Introduced Session

Potential new amendment
2026 Regular Regular Session

Bill Summary

Wage garnishments; treasurers' liens for unpaid taxes and charges. Limits a treasurer's lien issued with respect to wages or salary to 25 percent of the disposable earnings in a single pay period. The 25 percent limitation shall not apply (i) if the lien issuer determines that the adjusted gross income of the delinquent taxpayer exceeds 250 percent of the poverty guideline amount adjusted for household size, (ii) if a court of appropriate jurisdiction determines, by clear and convincing evidence, that the delinquent taxpayer may flee or attempt to flee the jurisdiction or is improperly disposing of assets with the intent to hinder or delay the collection of the delinquent obligations, or (iii) to any portion of the delinquent obligation collected by the delinquent taxpayer and held in trust to remit to the local governing authority.

AI Summary

This bill modifies existing laws regarding wage garnishments and treasurer's liens for unpaid taxes and charges in Virginia. Primarily, it limits a treasurer's lien on wages or salary to 25 percent of an individual's disposable earnings (earnings after legally required deductions) per pay period. However, this 25 percent limit does not apply if the treasurer determines the delinquent taxpayer's adjusted gross income is more than 250 percent of the federal poverty guideline for their household size, or if a court or the treasurer finds clear evidence that the taxpayer is attempting to flee the jurisdiction or is improperly disposing of assets to avoid paying debts. Additionally, the limitation does not apply to funds the taxpayer has collected and is holding in trust to pay local authorities. The bill also makes conforming changes to other sections of the Code of Virginia related to wage garnishments and the recovery of improper payments to state employees, ensuring consistency in the application of the 25 percent disposable earnings limitation.

Committee Categories

Justice

Sponsors (7)

Last Action

Rereferred from Courts of Justice to General Laws and Technology (12-Y 0-N) (on 02/18/2026)

bill text


bill summary

Loading...

bill summary

Loading...

bill summary

Document Type Source Location
State Bill Page https://lis.virginia.gov/bill-details/20261/HB1100
Fiscal Note/Analysis - Fiscal Impact statement From TAX (2/17/2026 8:07 pm) https://lis.blob.core.windows.net/files/1169106.PDF
BillText https://lis.virginia.gov/bill-details/20261/HB1100/text/HB1100E
Courts of Justice Amendment https://lis.virginia.gov/bill-details/20261/HB1100/text/HB1100AH1
Civil Subcommittee Amendment https://lis.virginia.gov/bill-details/20261/HB1100/text/HB1100AHC1
Fiscal Note/Analysis - Fiscal Impact statement From TAX (1/23/2026 2:13 pm) https://lis.blob.core.windows.net/files/1095653.PDF
BillText https://lis.virginia.gov/bill-details/20261/HB1100/text/HB1100
Loading...