HB488Introduced in the House of Delegates
Wage garnishment; state tax debt.
Introduced by Phil Hernandez, District 94
What does this bill do?
Plain-English breakdown
Writing a plain-English summary of this bill… this can take a few seconds the first time.
Official description
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.
Where it stands
Acts of Assembly Chapter text (CHAP0396)
April 8, 2026
How did lawmakers vote?
House of Delegates votes
3 recorded votes · each counted separately
Senate votes
3 recorded votes · each counted separately
SenateStage: Passed Senate (40-Y 0-N 0-A) · March 4, 2026
40
Yes
0
No
0
Absent or Not Voting
40 senators recorded in this Senate vote. Colors show vote categories only, not whether a vote was good or bad.
See how each senator voted
| Senator | District | Vote |
|---|---|---|
| Elizabeth Bennett-Parker | 5 | Yes |
| Michael Jones | 77 | Yes |
| Timmy French | 1 | Yes |
| Mark Obenshain | 2 | Yes |
| Chris Head | 3 | Yes |
| David Suetterlein | 4 | Yes |
| Travis Hackworth | 5 | Yes |
| Todd Pillion | 6 | Yes |
| William Stanley | 7 | Yes |
| Mark Peake | 8 | Yes |
Bill history
Prefiled and ordered printed; Offered 01-14-2026 26105199D
Referred to Committee on Finance
Fiscal Impact statement From TAX (1/25/2026 3:47 pm)
House subcommittee offered
Subcommittee recommends reporting with substitute (10-Y 0-N)
Reported from Finance with substitute (22-Y 0-N)
Committee substitute printed 26106135D-H1
Read first time
Read second time
committee substitute agreed to
Engrossed by House - committee substitute
Read third time and passed House (98-Y 0-N 0-A)
Constitutional reading dispensed (on 1st reading)
Referred to Committee on Finance and Appropriations
Fiscal Impact statement From TAX (2/21/2026 3:18 pm)
Reported from Finance and Appropriations (15-Y 0-N)
Rules suspended
Constitutional reading dispensed (on 2nd reading) (40-Y 0-N 0-A)
Passed by for the day (Voice Vote)
Read third time
Passed Senate (40-Y 0-N 0-A)
Enrolled
Bill text as passed House and Senate (HB488ER)
Signed by President
Signed by Speaker
Enrolled Bill communicated to Governor on March 14, 2026
Governor's Action Deadline 11:59 p.m., April 13, 2026
Fiscal Impact statement From TAX (3/23/2026 10:38 am)
Approved by Governor - Chapter 396 (effective - 7/1/2027)
Acts of Assembly Chapter text (CHAP0396)
Verify the information
Our commitment to neutrality
We provide factual information only. We never tell you which politicians or bills to support, and we do not rank, score, or endorse anyone.