Wage garnishments; treasurers' liens for unpaid taxes and charges.
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What it does
Official 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.
More detail
This bill is identical to SB 597.
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More on this bill
Where it stands
Introduced
Passed House
Passed Senate
To Governor
5Became Law
Looking ahead
No hearings or votes scheduled.
History
2026
Apr 13Governor's recommendation received by HouseLatest
Apr 1Fiscal Impact statement From TAX (4/1/2026 9:45 am)
Mar 31Governor's Action Deadline 11:59 p.m., April 13, 2026To Governor
Mar 31Enrolled Bill communicated to Governor on March 31, 2026Minor
Mar 31Signed by SpeakerMajor
Mar 30Signed by PresidentMajor
Mar 30Bill text as passed House and Senate (HB1100ER)Major
Mar 30EnrolledMinor
Mar 10Senate substitute agreed to by House (78-Y 19-N 0-A)Major
Vote recorded H VOTE:. Result: pass.Lower
Mar 9Passed Senate with substitute Block Vote (40-Y 0-N 0-A)Passed Senate
Vote recorded Passage R. Result: pass.Upper
Mar 9Engrossed by Senate - committee substituteMajor
Mar 9Committee substitute agreed to (Voice Vote)Major
Mar 9Read third timeMinor
Mar 6Passed by for the day Block Vote (Voice Vote)
Vote recorded Constitutional reading dispensed (on 2nd reading). Result: pass.Upper
Mar 6Constitutional reading dispensed Block Vote (on 2nd reading) (39-Y 0-N 0-A)
Mar 6Rules suspended
Mar 5Committee substitute printed 26108843D-S1Major
Mar 4Reported from General Laws and Technology with substitute (15-Y 0-N)Minor
Vote recorded Reported from General Laws and Technology with substitute. Result: pass.Upper
Mar 2Senate committee offered
Feb 18Rereferred from Courts of Justice to General Laws and Technology (12-Y 0-N)Minor
Vote recorded Rereferred from Courts of Justice. Result: pass.Upper
Feb 17Fiscal Impact statement From TAX (2/17/2026 8:07 pm)
Feb 11Referred to Committee for Courts of JusticeMinor
Feb 11Constitutional reading dispensed (on 1st reading)
Feb 10Read third time and passed House (85-Y 13-N 0-A)Passed House
Vote recorded H VOTE:. Result: pass.Lower
Feb 9Engrossed by House as amended
Feb 9committee amendments agreed toMajor
Feb 9Read second timeMinor
Feb 6Read first timeMinor
Feb 4Reported from Courts of Justice with amendment(s) (16-Y 6-N)Minor
Vote recorded Reported from Courts of Justice with amendment(s). Result: pass.Lower
Feb 2Subcommittee recommends reporting with amendment(s) (7-Y 3-N)
Vote recorded Subcommittee recommends reporting with amendment(s). Result: pass.Lower
Jan 29Assigned HCJ sub: CivilMinor
Jan 23Fiscal Impact statement From TAX (1/23/2026 2:13 pm)
Jan 14Referred to Committee for Courts of JusticeMinor
Jan 14Prefiled and ordered printed; Offered 01-14-2026 26105187DIntroduced