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---
type: "Bill"
title: "Wage garnishment; state tax debt."
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."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2026"
identifier: "HB 488"
citation: "Virginia HB 488 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Phil M. Hernandez"]
version_count: 5
action_count: 30
vote_count: 6
first_action: "2026-01-12"
last_action: "2026-04-08"
source: "openstates"
source_identifier: "ocd-bill/36923fda-fd23-4b10-8283-9e5e74f9b1cd"
source_url: "https://lis.virginia.gov/bill-details/20261/HB488"
source_hash: "bad23047be670d4c39da5f7ee88dbfe578606c9d44cb63c818507ed709269880"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-va"]
---
# Virginia HB 488 (2026) — Wage garnishment; state tax debt.
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.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Introduced** (filed) — [source](https://lis.blob.core.windows.net/files/1084648.PDF)
2. **Chaptered** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1217622.PDF)
3. **Finance Substitute** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1100703.PDF)
4. **Subcommittee #1 Subcommittee Substitute** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1097286.PDF)
5. **Enrolled** (enrolled) — [source](https://lis.blob.core.windows.net/files/1200654.PDF)
## Votes
- H VOTE: — **980** (pass) · lower
- Subcommittee recommends reporting with substitute — **100** (pass) · lower
- Reported from Finance with substitute — **220** (pass) · lower
- Passage R — **400** (pass) · upper
- Reported from Finance and Appropriations — **150** (pass) · upper
- Constitutional reading dispensed (on 2nd reading) — **400** (pass) · upper
## Sponsors
- Phil M. Hernandez — primary (person)
- Adele Y. McClure — cosponsor (person)
- Atoosa R. Reaser — cosponsor (person)
- Briana D. Sewell — cosponsor (person)
- Debra D. Gardner — cosponsor (person)
- Destiny LeVere Bolling — cosponsor (person)
- Elizabeth B. Bennett-Parker — cosponsor (person)
- Irene Shin — cosponsor (person)
- Jackie H. Glass — cosponsor (person)
- Karen Keys-Gamarra — cosponsor (person)
- Katrina Callsen — cosponsor (person)
- Laura Jane Cohen — cosponsor (person)
- Marcia S. "Cia" Price — cosponsor (person)
- Michelle Lopes Maldonado — cosponsor (person)
- Nadarius E. Clark — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2026-01-12** Prefiled and ordered printed; Offered 01-14-2026 26105199D `filing, introduction`
- **2026-01-12** Referred to Committee on Finance `referral-committee`
- **2026-01-25** Fiscal Impact statement From TAX (1/25/2026 3:47 pm)
- **2026-01-26** House subcommittee offered
- **2026-01-26** Subcommittee recommends reporting with substitute (10-Y 0-N) `substitution`
- **2026-01-28** Reported from Finance with substitute (22-Y 0-N) `committee-passage`
- **2026-01-29** Committee substitute printed 26106135D-H1 `substitution`
- **2026-01-30** Read first time `reading-1`
- **2026-02-02** Read second time `reading-2`
- **2026-02-02** committee substitute agreed to `substitution`
- **2026-02-02** Engrossed by House - committee substitute `substitution`
- **2026-02-03** Read third time and passed House (98-Y 0-N 0-A) `passage, reading-3`
- **2026-02-04** Constitutional reading dispensed (on 1st reading)
- **2026-02-04** Referred to Committee on Finance and Appropriations `referral-committee`
- **2026-02-21** Fiscal Impact statement From TAX (2/21/2026 3:18 pm)
- **2026-03-03** Reported from Finance and Appropriations (15-Y 0-N) `committee-passage`
- **2026-03-03** Rules suspended
- **2026-03-03** Constitutional reading dispensed (on 2nd reading) (40-Y 0-N 0-A)
- **2026-03-03** Passed by for the day (Voice Vote)
- **2026-03-04** Read third time `reading-3`
- **2026-03-04** Passed Senate (40-Y 0-N 0-A) `passage`
- **2026-03-11** Enrolled `enrolled`
- **2026-03-11** Bill text as passed House and Senate (HB488ER) `passage`
- **2026-03-11** Signed by President `passage`
- **2026-03-12** Signed by Speaker `passage`
- **2026-03-14** Enrolled Bill communicated to Governor on March 14, 2026 `enrolled, executive-receipt`
- **2026-03-14** Governor's Action Deadline 11:59 p.m., April 13, 2026 `executive-receipt`
- **2026-03-23** Fiscal Impact statement From TAX (3/23/2026 10:38 am)
- **2026-04-08** Approved by Governor-Chapter396 (Effective 7/1/2027) `executive-signature`
- **2026-04-08** Acts of Assembly Chapter text (CHAP0396)
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/36923fda-fd23-4b10-8283-9e5e74f9b1cd`. Confidence: reported (aggregated from official Virginia legislature records).