Virginia legislation · 2026 Regular Session
Virginia SB597: An Act to amend and reenact §§ 2.2-804, 8.01-512.3, 8.01-515, 34-29, and 58.1-3952 of the Code of Virginia, relating to wage garnishments; treasurers' liens for unpaid taxes and charges.
Status: Chaptered, April 22, 2026
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 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. This bill is identical to HB 1100.
What the bill says
An Act to amend and reenact §§ 2.2-804, 8.01-512.3, 8.01-515, 34-29, and 58.1-3952 of the Code of Virginia, relating to wage garnishments; treasurers' liens for unpaid taxes and charges. [S 597] Approved April 22, 2026 1. That §§ 2.2-804, 8.01-512.3, 8.01-515, 34-29, and 58.1-3952 of the Code of Virginia are amended and reenacted as follows: § 2.2-804. Recovery of certain improper payments to state officers and employees. A. Any officer or employee of the Commonwealth who obtains any compensation or payment to which the officer or employee is not entitled shall be liable for repayment to the e.
From the enrolled text, April 22, 2026:
An Act to amend and reenact §§ 2.2-804, 8.01-512.3, 8.01-515, 34-29, and 58.1-3952 of the Code of Virginia, relating to wage garnishments; treasurers' liens for unpaid taxes and charges. [S 597] Approved April 22, 2026 1. That §§ 2.2-804, 8.01-512.3, 8.01-515, 34-29, and 58.1-3952 of the Code of Virginia are amended and reenacted as follows: § 2.2-804. Recovery of certain improper payments to state officers and employees. A. Any officer or employee of the Commonwealth who obtains any compensation or payment to which the officer or employee is not entitled shall be liable for repayment to the employer. Such recipient officer or employee shall not be liable for repayment if the recipient officer or employee proves by a preponderance of the evidence that the improper payment occurred through no fault of the recipient officer or employee and such officer or employee had no actual knowledge of the error and could not have reasonably detected the error. B. Any officer or employee of the Commonwealth who authorizes any other officer or employee to obtain any compensation or payment to which the recipient officer or employee is not entitled, where such authorization is made with actual or constructive knowledge that the recipient officer or employee was not entitled to such compensation or payment, shall be liable for repayment to the employer. C. …