HB 488 Virginia House of Delegates · 2026 Regular Session

Wage garnishment; state tax debt.

Summary

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. The bill contains technical amendments and has a delayed effective date of July 1, 2027.

Issues: ✓ Labor & Employment

Bill status signed all 5 stages cleared

Introduction

Jan 2026

Committee Review

Mar 2026

House of Delegates Passage

Mar 2026

Senate Passage

Mar 2026

Signed into Law

Apr 2026

Introduced Jan 12, 2026 Signed Apr 8, 2026

Maddy AI version diff · 4 comparisons

What changed between versions

Enrolled → Chaptered · 2 edits

MINOR

The bill has been formally enacted into law as Chapter 396 of the 2026 Virginia Acts of Assembly. The primary change is the addition of the official approval date, April 8, 2026, and the assignment of a chapter number, converting the document from a draft proposal to an active statute.

Scope change

The bill's scope remains unchanged as it continues to amend existing sections of the Code of Virginia regarding wage garnishment and state tax debt.

TECHNICAL

Added the official approval date of April 8, 2026, and assigned the bill to Chapter 396, finalizing its status as law.

Removed the draft session header and the generic 'Approved' status, replacing them with specific enactment details.

Floor votes · Senate Mar 3, 2026 · House of Delegates Feb 3, 2026

How they voted

39–0

Passed

Total votes 39

Mar 3, 2026

D Democratic20

20 Yea

100% Yea

R Republican19

19 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 8, 2026

Signed into law

Approved by Governor-Chapter396 (Effective 7/1/2027)

executive

Mar 12, 2026

Lower · Passed

Signed by Speaker

lower

Mar 11, 2026

Upper · Passed

Signed by President

upper

Mar 11, 2026

Lower · Passed

Bill text as passed House and Senate (HB488ER)

lower

Mar 4, 2026

Upper · Passed

Passed Senate (40-Y 0-N 0-A)

upper

Mar 3, 2026

Upper · Passed

Passed by for the day (Voice Vote)

upper

Mar 3, 2026

Upper · Passed

Reported from Finance and Appropriations (15-Y 0-N)

upper

Feb 4, 2026

Committee

Referred to Committee on Finance and Appropriations

upper

Feb 3, 2026

Lower · Passed

Read third time and passed House (98-Y 0-N 0-A)

lower

Jan 28, 2026

Lower · Passed

Reported from Finance with substitute (22-Y 0-N)

lower

Jan 26, 2026

Lower · Passed

House subcommittee offered

lower

Jan 12, 2026

Committee

Referred to Committee on Finance

lower

1 primary · 14 co-sponsors