Bill
Bill > HB1100
summary
Introduced
01/14/2026
01/14/2026
In Committee
03/04/2026
03/04/2026
Crossed Over
03/10/2026
03/10/2026
Passed
04/22/2026
04/22/2026
Dead
Signed/Enacted/Adopted
04/22/2026
04/22/2026
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 delinquent taxpayer's 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. This bill is identical to SB 597.
AI Summary
This bill modifies existing laws regarding wage garnishments and treasurer's liens for unpaid taxes and charges. Primarily, it limits a treasurer's lien on wages or salary to 25 percent of a delinquent taxpayer's disposable earnings (earnings remaining after legally required deductions) per pay period. However, this 25 percent limit does not apply if the treasurer determines the taxpayer's adjusted gross income exceeds 250 percent of the federal poverty guideline for their household size, or if there's clear evidence the taxpayer is fleeing or hiding assets to avoid paying taxes, or if the funds are held in trust for remittance to the local government. The bill also makes conforming changes to other sections of the code, including updating references to subsections and clarifying language related to garnishment and liens.
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
Acts of Assembly Chapter text (CHAP1090) (on 04/22/2026)
Bill Topics
Government Operations
- ‐ Tax Administration and Collection of Revenue
Law, Crime, and Family Issues
- ‐ Civil Law and Procedure
Official Document
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