VirginiaSB5972026 Regular SessionSenateWALLET

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

Sponsored By: Lashrecse D. Aird (Democratic)

Became Law

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 the treasurer determines, by clear and convincing evidence, that the delinquent taxpayer or the property assessed with such taxes is no longer in the jurisdiction, or the taxpayer is attempting to flee the jurisdiction or is improperly disposing of assets with the intent to hinder or delay the collection of the delinquent taxes; 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 HB 1100.

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 0 benefits, 0 costs, 3 mixed.

State workers face tighter repayment rules

The law makes state officers and employees repay any pay or payment they were not entitled to, unless they prove it was not their fault and they could not have known. People who authorize an improper payment knowing or should have known it was wrong are also liable. Employers must fix payroll records and can deduct up to 25% of disposable earnings to recover certain errors, including small mistaken reimbursements under $500 and good‑faith benefit under‑withholdings, or after a court ruling. If an employee leaves, disputes the debt, or recovery fails, the Attorney General sues to collect. These rules now apply to all state workers, but good‑faith Virginia Retirement System payments to beneficiaries are not recoverable.

Wage garnishment caps, forms, and rights

Courts must use a standard garnishment form with a plain‑language notice about limits and common exceptions. For most debts, the most that can be taken each week is the lesser of 25% of disposable earnings or the amount above 40 times the higher of the federal or Virginia minimum wage. Support orders allow higher takes: up to 60% of disposable earnings (or 50% if you support another spouse or child), rising by 5% if garnished more than 12 weeks. Tax debts are not subject to the usual cap. You cannot be fired for one garnishment, wages exempt under the cap cannot be assigned, and banks do not calculate what part of a deposit is exempt.

Local tax liens on wages with caps

If local taxes are over 30 days late, the treasurer can lien money or property others hold for you, including wages. Wage liens are capped at 25% of disposable earnings per pay period, unless your most recent AGI is over 250% of the poverty guideline, a court finds flight risk, or the funds are held in trust. You can give the treasurer proof that your current‑year AGI will be at or below 250% of the poverty guideline; once verified, the lien is limited to 25%. For state employees, at least the value of 40 hours at the Virginia minimum wage each week is protected, and payroll officers must certify and hold the liened amount. The person served may keep a $20 fee from liened funds, and courts can enforce payment if a served person does not comply.

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Sponsors & Cosponsors

Sponsor

  • Lashrecse D. Aird

    Democratic • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 305 • No: 41

Senate vote 4/22/2026

Senate concurred in Governor's recommendation

Yes: 39 • No: 0

House vote 4/22/2026

House concurred in Governor's recommendation

Yes: 76 • No: 20

House vote 2/23/2026

Passed House

Yes: 83 • No: 14

House vote 2/18/2026

Reported from Courts of Justice

Yes: 15 • No: 7

Senate vote 2/3/2026

Read third time and passed Senate Block Vote

Yes: 39 • No: 0

Senate vote 2/2/2026

Committee substitute agreed to (Voice Vote)

Yes: 0 • No: 0

Senate vote 1/30/2026

Passed by for the day Block Vote (Voice Vote)

Yes: 0 • No: 0

Senate vote 1/30/2026

Constitutional reading dispensed Block Vote (on 1st reading)

Yes: 38 • No: 0

Senate vote 1/28/2026

Reported from General Laws and Technology with substitute

Yes: 15 • No: 0

Actions Timeline

  1. House concurred in Governor's recommendation (76-Y 20-N 0-A)

    4/22/2026House
  2. Senate concurred in Governor's recommendation (39-Y 0-N 0-A)

    4/22/2026Senate
  3. Acts of Assembly Chapter text (CHAP1019)

    4/22/2026Governor
  4. Reenrolled bill text (SB597ER2)

    4/22/2026Senate
  5. Reenrolled

    4/22/2026Senate
  6. Approved by Governor-Chapter 1019 (effective 7/1/2026)

    4/22/2026Governor
  7. Signed by President

    4/22/2026Senate
  8. Signed by Speaker

    4/22/2026House
  9. Governor's recommendation adopted

    4/22/2026Governor
  10. Governor's recommendation received by Senate

    4/13/2026Governor
  11. Governor's Action Deadline 11:59 p.m., April 13, 2026

    3/10/2026Governor
  12. Enrolled Bill communicated to Governor on March 10, 2026

    3/10/2026Senate
  13. Fiscal Impact statement From TAX (2/26/2026 3:41 pm)

    2/26/2026Senate
  14. Bill text as passed Senate and House (SB597ER)

    2/24/2026Senate
  15. Enrolled

    2/24/2026Senate
  16. Signed by President

    2/24/2026Senate
  17. Signed by Speaker

    2/24/2026House
  18. Passed House (83-Y 14-N 0-A)

    2/23/2026House
  19. Read third time

    2/23/2026House
  20. Read second time

    2/20/2026House
  21. Reported from Courts of Justice (15-Y 7-N)

    2/18/2026House
  22. Fiscal Impact statement From TAX (2/18/2026 7:30 am)

    2/18/2026Senate
  23. Referred to Committee for Courts of Justice

    2/9/2026House
  24. Read first time

    2/9/2026House
  25. Placed on Calendar

    2/9/2026House

Bill Text

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