VirginiaHB11002026 Regular SessionHouseWALLET

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

Sponsored By: Jen Kiggans - to resign 12/31 (Republican)

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 SB 597.

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 0 benefits, 1 costs, 2 mixed.

State workers must repay improper pay

This law applies to all Commonwealth officers and employees. If you get money you were not owed, you must repay it unless you prove it was not your fault, you did not know about the error, and you could not reasonably detect it. Anyone who approved an improper payment knowing, or having reason to know, it was not owed must also repay it. Your agency must fix payroll errors fast and correct future pay. Employers can recover by payroll deduction up to 25% of disposable earnings when you do not dispute liability, the error was a good‑faith under‑withholding for benefits, the overpayment was under $500 for wages or expenses, or a court finds you liable. If recovery cannot be made or you leave state service, the Attorney General can sue to get the money back. Good‑faith Virginia Retirement System beneficiary payments are not clawed back.

Stronger wage garnishment limits for workers

For most debts, your weekly garnishment is capped at the lesser of 25% of disposable earnings or the amount above 40 times the higher of the federal or Virginia minimum wage. For biweekly or monthly pay, the state sets an equivalent rule. The cap does not apply to child or spousal support, Chapter 13 bankruptcy orders, or state and federal taxes. For support orders, up to 60% of disposable earnings can be taken, or 50% if you support a spouse or another child; these rise to 65% and 55% after more than 12 weeks of arrears. The law defines earnings and disposable earnings, and it treats pension payments as earnings. Your employer cannot fire you for one garnishment, and banks do not have to split your deposits. All garnishments must use a standard summons that explains these rules in plain language. A treasurer’s lien on wages is different and is not treated as a garnishment.

Local tax wage liens with protections

Local treasurers can place a lien on money owed to you by others when taxes or charges are more than 30 days late. Wage liens normally cannot take more than 25% of disposable earnings each pay period. The 25% cap does not apply if your most recent AGI is over 250% of the poverty guideline, a court finds a flight or asset‑hiding risk, or the money was held in trust for the locality. 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% per pay. Each week, only the amount above 40 times the Virginia minimum wage can be taken. Most state employee wages can be liened, and agency heads must certify and hold amounts due. A lien recipient may keep a $20 fee from funds collected, and payments count as credits on your debt. Employers still cannot fire you for one lien, and courts and agencies cannot enforce orders that break these limits.

Sponsors & Cosponsors

Sponsor

  • Jen Kiggans - to resign 12/31

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 393 • No: 77

Senate vote 4/22/2026

Senate concurred in Governor's recommendation

Yes: 28 • No: 11

House vote 4/22/2026

House concurred in Governor's recommendation

Yes: 73 • No: 25

House vote 3/10/2026

Senate substitute agreed to by House

Yes: 78 • No: 19

Senate vote 3/9/2026

Passed Senate with substitute Block Vote

Yes: 40 • No: 0

Senate vote 3/9/2026

Committee substitute agreed to (Voice Vote)

Yes: 0 • No: 0

Senate vote 3/6/2026

Constitutional reading dispensed Block Vote (on 2nd reading)

Yes: 39 • No: 0

Senate vote 3/6/2026

Passed by for the day Block Vote (Voice Vote)

Yes: 0 • No: 0

Senate vote 3/4/2026

Reported from General Laws and Technology with substitute

Yes: 15 • No: 0

Senate vote 2/18/2026

Rereferred from Courts of Justice to General Laws and Technology

Yes: 12 • No: 0

House vote 2/10/2026

Read third time and passed House

Yes: 85 • No: 13

House vote 2/4/2026

Reported from Courts of Justice with amendment(s)

Yes: 16 • No: 6

House vote 2/2/2026

Subcommittee recommends reporting with amendment(s)

Yes: 7 • No: 3

Actions Timeline

  1. Senate concurred in Governor's recommendation (28-Y 11-N 0-A)

    4/22/2026Senate
  2. House concurred in Governor's recommendation (73-Y 25-N 0-A)

    4/22/2026House
  3. Acts of Assembly Chapter text (CHAP1090)

    4/22/2026Governor
  4. Reenrolled bill text (HB1100ER2)

    4/22/2026House
  5. Reenrolled

    4/22/2026House
  6. Approved by Governor-Chapter 1090 (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 House

    4/13/2026Governor
  11. Fiscal Impact statement From TAX (4/1/2026 9:45 am)

    4/1/2026House
  12. Governor's Action Deadline 11:59 p.m., April 13, 2026

    3/31/2026Governor
  13. Enrolled Bill communicated to Governor on March 31, 2026

    3/31/2026House
  14. Signed by Speaker

    3/31/2026House
  15. Bill text as passed House and Senate (HB1100ER)

    3/30/2026House
  16. Enrolled

    3/30/2026House
  17. Signed by President

    3/30/2026Senate
  18. Senate substitute agreed to by House (78-Y 19-N 0-A)

    3/10/2026House
  19. Passed Senate with substitute Block Vote (40-Y 0-N 0-A)

    3/9/2026Senate
  20. Committee substitute agreed to (Voice Vote)

    3/9/2026Senate
  21. Engrossed by Senate - committee substitute

    3/9/2026Senate
  22. Read third time

    3/9/2026Senate
  23. Passed by for the day Block Vote (Voice Vote)

    3/6/2026Senate
  24. Constitutional reading dispensed Block Vote (on 2nd reading) (39-Y 0-N 0-A)

    3/6/2026Senate
  25. Rules suspended

    3/6/2026Senate

Bill Text

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