HB 1100 Virginia House of Delegates · 2026 Regular Session

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

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.

Issues: ✓ Labor & Employment

Bill status vetoed 4 of 5 stages cleared

Introduction

Jan 2026

Committee Review

Mar 2026

House of Delegates Passage

Mar 2026

Senate Passage

Mar 2026

Vetoed

Apr 2026

Introduced Jan 14, 2026 Vetoed Apr 13, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

General Laws and Technology Substitute → Engrossed · 4 edits · Mar 30, 2026

MODERATE

This bill updates Virginia's wage garnishment laws to align state procedures with federal protections, specifically incorporating the federal minimum wage calculation for exempting low-income workers from garnishment. It also clarifies the definition of 'garnishment' to explicitly exclude treasurer's liens for unpaid taxes, ensuring those liens follow different rules than standard debt collection. Additionally, the bill modifies the criteria for when a treasurer's lien can exceed the standard 25% withholding limit, adding judicial oversight for cases involving potential taxpayer flight or asset hiding.

Scope change

The bill expands the scope of wage protection by applying federal minimum wage standards to state garnishment exemptions and clarifies that treasurer's liens for taxes are not subject to the same 25% disposable earnings cap as other debts, though it adds specific conditions under which those liens can exceed that cap.

REQUIREMENT

Updated the garnishment exemption calculation to include the federal minimum hourly wage alongside the Virginia minimum wage, ensuring employees earning near the federal floor are protected from excessive deductions.

DEFINITION

Explicitly defined 'garnishment' to exclude treasurer's liens for unpaid taxes, distinguishing the legal treatment of tax collection from general debt collection.

ELIGIBILITY

Revised the conditions under which a treasurer's lien can exceed the 25% withholding limit, requiring clear and convincing evidence of taxpayer flight or asset disposal before allowing higher collection rates.

TECHNICAL

Corrected formatting inconsistencies in the garnishment summons template and updated section numbering references to match current legislative standards.

Floor votes · Senate Mar 6, 2026 · House of Delegates Feb 10, 2026

How they voted

38–0

Passed · 1 other

Total votes 39

Mar 6, 2026

D Democratic20

20 Yea

100% Yea

R Republican19

18 Yea 1

94% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Apr 13, 2026

Vetoed

Governor's recommendation received by House

executive

Mar 31, 2026

Lower · Passed

Signed by Speaker

lower

Mar 30, 2026

Upper · Passed

Signed by President

upper

Mar 30, 2026

Lower · Passed

Bill text as passed House and Senate (HB1100ER)

lower

Mar 9, 2026

Upper · Passed

Passed Senate with substitute Block Vote (40-Y 0-N 0-A)

upper

Mar 6, 2026

Upper · Passed

Passed by for the day Block Vote (Voice Vote)

upper

Mar 4, 2026

Upper · Passed

Reported from General Laws and Technology with substitute (15-Y 0-N)

upper

Mar 2, 2026

Upper · Passed

Senate committee offered

upper

Feb 18, 2026

Committee

Rereferred from Courts of Justice to General Laws and Technology (12-Y 0-N)

upper

Feb 11, 2026

Committee

Referred to Committee for Courts of Justice

upper

Feb 10, 2026

Lower · Passed

Read third time and passed House (85-Y 13-N 0-A)

lower

Feb 9, 2026

Introduced

Engrossed by House as amended

lower

Feb 9, 2026

Lower · Passed

committee amendments agreed to

lower

Feb 4, 2026

Lower · Passed

Reported from Courts of Justice with amendment(s) (16-Y 6-N)

lower

Feb 2, 2026

Lower · Passed

Subcommittee recommends reporting with amendment(s) (7-Y 3-N)

lower

Jan 29, 2026

Committee

Assigned HCJ sub: Civil

lower

Jan 14, 2026

Committee

Referred to Committee for Courts of Justice

lower

1 primary · 6 co-sponsors