VirginiaWage garnishment; state tax debt.
What it does
Wage garnishment; state tax debt. Provides that the maximum part of the aggregate disposable earnings of an individual for any workweek that is subject to garnishment to collect delinquent taxes and charges owed to the state government shall not exceed the lesser of (i) 25 percent of such individual's disposable earnings for that week or (ii) the amount by which such individual's disposable earnings exceed 40 times the federal or Virginia minimum wage, whichever is greater. The bill also directs the Department of Taxation to recognize Currently Not Collectible status granted by the Internal Revenue Service and to offer taxpayers with such status a similar Virginia status with comparable protections from collection activities.
More detail
The bill contains technical amendments and has a delayed effective date of July 1, 2027.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Apr 8Acts of Assembly Chapter text (CHAP0396)Latest
- Apr 8Approved by Governor Abigail Spanberger-Chapter396 (Effective 7/1/2027)Became Law
- Mar 23Fiscal Impact statement From TAX (3/23/2026 10:38 am)
- Mar 14Governor's Action Deadline 11:59 p.m., April 13, 2026To Governor
- Mar 14Enrolled Bill communicated to Governor on March 14, 2026Minor
- Mar 12Signed by SpeakerMajor
- Mar 11Signed by PresidentMajor
- Mar 11Bill text as passed House and Senate (HB488ER)Major
- Mar 11EnrolledMinor
- Mar 4Passed Senate (40-Y 0-N 0-A)Passed Senate
- Vote recorded Passage R. Result: pass.Upper
- Mar 4Read third timeMinor
- Mar 3Passed by for the day (Voice Vote)
- Vote recorded Constitutional reading dispensed (on 2nd reading). Result: pass.Upper
- Vote recorded Reported from Finance and Appropriations. Result: pass.Upper
- Mar 3Constitutional reading dispensed (on 2nd reading) (40-Y 0-N 0-A)
- Mar 3Rules suspended
- Mar 3Reported from Finance and Appropriations (15-Y 0-N)Minor
- Feb 21Fiscal Impact statement From TAX (2/21/2026 3:18 pm)
- Feb 4Referred to Committee on Finance and AppropriationsMinor
- Feb 4Constitutional reading dispensed (on 1st reading)
- Feb 3Read third time and passed House (98-Y 0-N 0-A)Passed House
- Vote recorded H VOTE:. Result: pass.Lower
- Feb 2Engrossed by House - committee substituteMajor
- Feb 2committee substitute agreed toMajor
- Feb 2Read second timeMinor
- Jan 30Read first timeMinor
- Jan 29Committee substitute printed 26106135D-H1Major
- Jan 28Reported from Finance with substitute (22-Y 0-N)Minor
- Vote recorded Reported from Finance with substitute. Result: pass.Lower
- Jan 26Subcommittee recommends reporting with substitute (10-Y 0-N)Major
- Vote recorded Subcommittee recommends reporting with substitute. Result: pass.Lower
- Jan 26House subcommittee offered
- Jan 25Fiscal Impact statement From TAX (1/25/2026 3:47 pm)
- Jan 12Referred to Committee on FinanceMinor
- Jan 12Prefiled and ordered printed; Offered 01-14-2026 26105199DIntroduced