Bill
Bill > HB1100
summary
Introduced
01/14/2026
01/14/2026
In Committee
02/11/2026
02/11/2026
Crossed Over
02/09/2026
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)
Phil Hernandez (D)*,
Bonita Anthony (D),
Katrina Callsen (D),
Rae Cousins (D),
Adele McClure (D),
Marcia Price (D),
Kathy Tran (D),
Last Action
Rereferred from Courts of Justice to General Laws and Technology (12-Y 0-N) (on 02/18/2026)
Official Document
bill text
bill summary
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bill summary
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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 |
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