Limits on Wage Garnishment for Treasurers' Tax Liens

LegiScan Virginia

Published March 30th, 2026

Detected March 31st, 2026

Summary

Virginia HB1100 limits treasurers' liens on wages to 25% of disposable earnings per pay period for unpaid taxes. The bill includes exceptions for high-income taxpayers (250%+ of poverty guidelines), flight risk determinations, and trust-held funds. The legislation passed both chambers unanimously in the Senate and with strong support (78-19) in the House.

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What changed

Virginia HB1100 establishes a 25% cap on wage garnishment for treasurers' tax liens, reducing the maximum portion of disposable earnings that can be withheld. The bill specifies three exceptions: (1) when the delinquent taxpayer's adjusted gross income exceeds 250% of the poverty guideline for their household size, (2) when a court determines by clear and convincing evidence that the taxpayer may flee or is improperly disposing of assets to hinder collection, or (3) funds already held in trust for remittance to local authorities.

Employers processing payroll in Virginia should update garnishmment procedures to implement the 25% limitation. Tax authorities and treasurers' offices must review current wage lien practices to ensure compliance with the new restrictions. The bill applies to all local treasurers collecting delinquent tax obligations through wage liens.

What to do next

Update payroll systems to cap wage garnishments at 25% of disposable earnings for tax liens
Review existing wage garnishment orders for compliance with new limits
Train payroll staff on exceptions for high-income taxpayers and court-ordered exceptions

Source document (simplified)

VA HB1100 | 2026 | Regular Regular Session

Virginia House Bill 1100

VA State Legislature page for HB1100
- Summary
- Sponsors
- Texts
- Votes
- Research
- Comments
- Track

Status

Sponsorship: Partisan Bill (Democrat 7)
Status: Enrolled on March 30 2026 - 75% progression
Action: 2026-03-30 - Bill text as passed House and Senate (HB1100ER)
Text: Latest bill text (Enrolled) [HTML]

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.
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Title

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

Roll Calls

2026-03-10 - House - Senate substitute agreed to by House (78-Y 19-N 0-A) (Y: 78 N: 19 NV: 0 Abs: 2) [PASS]
2026-03-09 - Senate - Passed Senate with substitute Block Vote (40-Y 0-N 0-A) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2026-03-06 - Senate - Constitutional reading dispensed Block Vote (on 2nd reading) (39-Y 0-N 0-A) (Y: 39 N: 0 NV: 0 Abs: 1) [PASS]
2026-03-04 - Senate - Reported from General Laws and Technology with substitute (15-Y 0-N) (Y: 15 N: 0 NV: 0 Abs: 0) [PASS]
2026-02-18 - Senate - Rereferred from Courts of Justice to General Laws and Technology (12-Y 0-N) (Y: 12 N: 0 NV: 0 Abs: 3) [PASS]
2026-02-10 - House - Read third time and passed House (85-Y 13-N 0-A) (Y: 85 N: 13 NV: 0 Abs: 2) [PASS]
2026-02-04 - House - Reported from Courts of Justice with amendment(s) (16-Y 6-N) (Y: 16 N: 6 NV: 0 Abs: 0) [PASS]
2026-02-02 - House - Subcommittee recommends reporting with amendment(s) (7-Y 3-N) (Y: 7 N: 3 NV: 0 Abs: 0) [PASS]

History

| Date | Chamber | Action |
| --- | --- | --- |
| 2026-03-30 | House | Bill text as passed House and Senate (HB1100ER) |
| 2026-03-30 | House | Enrolled |
| 2026-03-10 | House | Senate substitute agreed to by House (78-Y 19-N 0-A) |
| 2026-03-09 | Senate | Passed Senate with substitute Block Vote (40-Y 0-N 0-A) |
| 2026-03-09 | Senate | Engrossed by Senate - committee substitute |
| 2026-03-09 | Senate | Committee substitute agreed to (Voice Vote) |
| 2026-03-09 | Senate | Read third time |
| 2026-03-06 | Senate | Passed by for the day Block Vote (Voice Vote) |
| 2026-03-06 | Senate | Constitutional reading dispensed Block Vote (on 2nd reading) (39-Y 0-N 0-A) |
| 2026-03-06 | Senate | Rules suspended |
| 2026-03-05 | Senate | Committee substitute printed 26108843D-S1 |
| 2026-03-04 | Senate | Reported from General Laws and Technology with substitute (15-Y 0-N) |
| 2026-03-02 | Senate | Senate committee offered |
| 2026-02-18 | Senate | Rereferred from Courts of Justice to General Laws and Technology (12-Y 0-N) |
| 2026-02-17 | House | Fiscal Impact statement From TAX (2/17/2026 8:07 pm) |
| 2026-02-11 | Senate | Referred to Committee for Courts of Justice |
| 2026-02-11 | Senate | Constitutional reading dispensed (on 1st reading) |
| 2026-02-10 | House | Read third time and passed House (85-Y 13-N 0-A) |
| 2026-02-09 | House | Engrossed by House as amended |
| 2026-02-09 | House | committee amendments agreed to |
| 2026-02-09 | House | Read second time |
| 2026-02-06 | House | Read first time |
| 2026-02-04 | House | Reported from Courts of Justice with amendment(s) (16-Y 6-N) |
| 2026-02-02 | House | Subcommittee recommends reporting with amendment(s) (7-Y 3-N) |
| 2026-01-29 | House | Assigned HCJ sub: Civil |
| 2026-01-23 | House | Fiscal Impact statement From TAX (1/23/2026 2:13 pm) |
| 2026-01-14 | House | Referred to Committee for Courts of Justice |
| 2026-01-14 | House | Prefiled and ordered printed; Offered 01-14-2026 26105187D |

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