# Virginia HB1100: Wage garnishments; treasurers' liens for unpaid taxes and charges.

Virginia HB1100, Wage garnishments; treasurers' liens for unpaid taxes and charges., is a 2026 Regular Session House bill sponsored by Phil M. Hernandez (Democratic); status signed, last action 2026-04-22 (Senate concurred in Governor's recommendation (28-Y 11-N 0-A)); PRIA reads it as touching household money (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/VA-HB1100-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB1100
- State: Virginia
- Session: 2026 Regular Session
- Title: Wage garnishments; treasurers' liens for unpaid taxes and charges.
- Status: signed
- Chamber: House
- Introduced: 2026-01-14
- Last action: 2026-04-22, Senate concurred in Governor's recommendation (28-Y 11-N 0-A)
- Sponsor: Phil M. Hernandez (Democratic)
- Cosponsors: 0
- Touches household money: yes
- Roll calls: 12 (393 yes, 77 no in all)
- Economic provisions PRIA read: 6

## 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.

## Bill overview: provisions PRIA read

- Workers gain protection from lien-related firing: benefit, medium. Employers cannot fire workers because their earnings are subject to a treasurer’s lien for one debt. This protection applies to a single indebtedness, not an unlimited number of debts.
- State workers keep a weekly pay floor: benefit, medium. For Commonwealth employees other than state officers, a treasurer’s lien must leave a protected amount of weekly disposable earnings. The lien can reach only earnings above 40 times Virginia’s minimum hourly wage. The calculation uses the minimum wage in effect when the earnings are payable.
- Workers get limits on tax liens: benefit, medium. Treasurer’s wage liens follow separate lien rules, not Virginia’s garnishment rules, and generally take no more than 25% of disposable earnings per pay period. The cap does not apply when the most recently reported adjusted gross income exceeds 250% of the applicable poverty guideline. Exceptions a…
- More worker and retiree income faces garnishment: cost, medium. Virginia’s garnishment rules cover wages, salaries, commissions, bonuses, and payments to independent contractors. They also cover compensation held by another person or organization when it can be traced to the individual. Periodic pension and retirement payments count as earnings too. These types…
- Unpaid tax liens reach later-held property: cost, medium. Virginia tax collectors can issue written liens for taxes or other charges more than 30 days late. Once delivered, the lien reaches debts or property a third party holds or later receives for the taxpayer. It can cover the unpaid amount, accrued interest, and penalties. It continues without further…
- State overpayment deductions come with limits: mixed, medium. Virginia state employers can recover improper payments to officers or employees through payroll deductions. Deductions are allowed when liability is undisputed, a court finds liability, or a covered good-faith error occurred. Covered errors include too little withholding for retirement, health insu…

## Sponsors and cosponsors

- Sponsor: Phil M. Hernandez (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-22 | Senate | Senate concurred in Governor's recommendation | pass | 28 | 11 |   |
| 2026-04-22 | House | House concurred in Governor's recommendation | pass | 73 | 25 |   |
| 2026-03-10 | House | Senate substitute agreed to by House | pass | 78 | 19 |   |
| 2026-03-09 | Senate | Committee substitute agreed to (Voice Vote) | pass | 0 | 0 |   |
| 2026-03-09 | Senate | Passed Senate with substitute Block Vote | pass | 40 | 0 |   |
| 2026-03-06 | Senate | Passed by for the day Block Vote (Voice Vote) | pass | 0 | 0 |   |
| 2026-03-06 | Senate | Constitutional reading dispensed Block Vote (on 2nd reading) | pass | 39 | 0 |   |
| 2026-03-04 | Senate | Reported from General Laws and Technology with substitute | pass | 15 | 0 |   |
| 2026-02-18 | Senate | Rereferred from Courts of Justice to General Laws and Technology | pass | 12 | 0 |   |
| 2026-02-10 | House | Read third time and passed House | pass | 85 | 13 |   |
| 2026-02-04 | House | Reported from Courts of Justice with amendment(s) | pass | 16 | 6 |   |
| 2026-02-02 | House | Subcommittee recommends reporting with amendment(s) | pass | 7 | 3 |   |

## Actions (43)

- 2026-04-22: Senate concurred in Governor's recommendation (28-Y 11-N 0-A) (Senate)
- 2026-04-22: House concurred in Governor's recommendation (73-Y 25-N 0-A) (House)
- 2026-04-22: Acts of Assembly Chapter text (CHAP1090) (Governor)
- 2026-04-22: Reenrolled bill text (HB1100ER2) (House)
- 2026-04-22: Reenrolled (House)
- 2026-04-22: Approved by Governor-Chapter 1090 (effective 7/1/2026) (Governor)
- 2026-04-22: Signed by President (Senate)
- 2026-04-22: Signed by Speaker (House)
- 2026-04-22: Governor's recommendation adopted (Governor)
- 2026-04-13: Governor's recommendation received by House (Governor)
- 2026-04-01: Fiscal Impact statement From TAX (4/1/2026 9:45 am) (House)
- 2026-03-31: Governor's Action Deadline 11:59 p.m., April 13, 2026 (Governor)
- 2026-03-31: Enrolled Bill communicated to Governor on March 31, 2026 (House)
- 2026-03-31: Signed by Speaker (House)
- 2026-03-30: Bill text as passed House and Senate (HB1100ER) (House)
- 2026-03-30: Enrolled (House)
- 2026-03-30: Signed by President (Senate)
- 2026-03-10: Senate substitute agreed to by House (78-Y 19-N 0-A) (House)
- 2026-03-09: Passed Senate with substitute Block Vote (40-Y 0-N 0-A) (Senate)
- 2026-03-09: Committee substitute agreed to (Voice Vote) (Senate)
- 2026-03-09: Engrossed by Senate - committee substitute (Senate)
- 2026-03-09: Read third time (Senate)
- 2026-03-06: Passed by for the day Block Vote (Voice Vote) (Senate)
- 2026-03-06: Constitutional reading dispensed Block Vote (on 2nd reading) (39-Y 0-N 0-A) (Senate)
- 2026-03-06: Rules suspended (Senate)
- 2026-03-05: Committee substitute printed 26108843D-S1 (Senate)
- 2026-03-04: Reported from General Laws and Technology with substitute (15-Y 0-N) (Senate)
- 2026-03-02: Senate committee offered (Senate)
- 2026-02-18: Rereferred from Courts of Justice to General Laws and Technology (12-Y 0-N) (Senate)
- 2026-02-17: Fiscal Impact statement From TAX (2/17/2026 8:07 pm) (House)
- 2026-02-11: Referred to Committee for Courts of Justice (Senate)
- 2026-02-11: Constitutional reading dispensed (on 1st reading) (Senate)
- 2026-02-10: Read third time and passed House (85-Y 13-N 0-A) (House)
- 2026-02-09: Engrossed by House as amended (House)
- 2026-02-09: committee amendments agreed to (House)
- 2026-02-09: Read second time (House)
- 2026-02-06: Read first time (House)
- 2026-02-04: Reported from Courts of Justice with amendment(s) (16-Y 6-N) (House)
- 2026-02-02: Subcommittee recommends reporting with amendment(s) (7-Y 3-N) (House)
- 2026-01-29: Assigned HCJ sub: Civil (House)
- 2026-01-23: Fiscal Impact statement From TAX (1/23/2026 2:13 pm) (House)
- 2026-01-14: Referred to Committee for Courts of Justice (House)
- 2026-01-14: Prefiled and ordered printed; Offered 01-14-2026 26105187D (House)

## Bill text

- Chaptered, 2026-04-22: [HTML](https://lis.blob.core.windows.net/files/1225289.HTML), [PDF](https://lis.blob.core.windows.net/files/1225288.PDF)
- Reenrolled, 2026-04-22: [HTML](https://lis.blob.core.windows.net/files/1219972.HTML), [PDF](https://lis.blob.core.windows.net/files/1219971.PDF)
- Gov Recommendation, 2026-04-13: [HTML](https://lis.blob.core.windows.net/files/1219368.HTML)
- Enrolled, 2026-03-30: [HTML](https://lis.blob.core.windows.net/files/1210466.HTML), [PDF](https://lis.blob.core.windows.net/files/1210465.PDF)
- Substitute, 2026-03-05: [HTML](https://lis.blob.core.windows.net/files/1195924.HTML), [PDF](https://lis.blob.core.windows.net/files/1195923.PDF)
- Substitute, 2026-03-02: [HTML](https://lis.blob.core.windows.net/files/1187423.HTML), [PDF](https://lis.blob.core.windows.net/files/1187422.PDF)
- Engrossed, 2026-02-09: [HTML](https://lis.blob.core.windows.net/files/1129865.HTML), [PDF](https://lis.blob.core.windows.net/files/1129864.PDF)
- Amendment, 2026-02-04: [HTML](https://lis.blob.core.windows.net/files/1127449.HTML)
- Amendment, 2026-02-02: [HTML](https://lis.blob.core.windows.net/files/1107856.HTML)
- Introduced, 2026-01-14: [HTML](https://lis.blob.core.windows.net/files/1087442.HTML), [PDF](https://lis.blob.core.windows.net/files/1087441.PDF)

## Related bills

- HB5: Employment; paid sick leave, civil penalties. (signed)
- SB199: Employment; paid sick leave, civil penalties. (signed)
- HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with rental agreement. (signed)
- HB1393: Electric utilities; pilot program for energy assistance and weatherization for certain individuals. (signed)
- HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, termination by landlord. (signed)
- HB675: Protection of employees; coercion or threat based on immigration status, civil penalty. (signed)

## Sources
- [Chaptered (HTML)](https://lis.blob.core.windows.net/files/1225289.HTML)
- [Chaptered (PDF)](https://lis.blob.core.windows.net/files/1225288.PDF)
- [Reenrolled (HTML)](https://lis.blob.core.windows.net/files/1219972.HTML)
- [Reenrolled (PDF)](https://lis.blob.core.windows.net/files/1219971.PDF)
- [Gov Recommendation (HTML)](https://lis.blob.core.windows.net/files/1219368.HTML)
- [Enrolled (HTML)](https://lis.blob.core.windows.net/files/1210466.HTML)
- [Enrolled (PDF)](https://lis.blob.core.windows.net/files/1210465.PDF)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1195924.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1195923.PDF)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1187423.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1187422.PDF)
- [Engrossed (HTML)](https://lis.blob.core.windows.net/files/1129865.HTML)
- [Engrossed (PDF)](https://lis.blob.core.windows.net/files/1129864.PDF)
- [Amendment (HTML)](https://lis.blob.core.windows.net/files/1127449.HTML)
- [Amendment (HTML)](https://lis.blob.core.windows.net/files/1107856.HTML)
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1087442.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1087441.PDF)

## Related
- [HB5: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-HB5-2026)
- [SB199: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-SB199-2026)
- [HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with…](https://policyrisk.com/state-bill/VA-HB95-2026)
- [HB1393: Electric utilities; pilot program for energy assistance and weatherization for…](https://policyrisk.com/state-bill/VA-HB1393-2026)
- [HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, terminat…](https://policyrisk.com/state-bill/VA-HB834-2026)
- [HB675: Protection of employees; coercion or threat based on immigration status, civil…](https://policyrisk.com/state-bill/VA-HB675-2026)
- [Virginia bills](https://policyrisk.com/states/virginia/bills)
- [Virginia state hub](https://policyrisk.com/states/virginia)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/VA-HB1100-2026 (as of 2026-10-12).