DE HB286

Creates procedures allowing judgment creditors to intercept Delaware state tax refunds to satisfy unpaid court judgments, with refunds reduced by judgment amounts within 12 months of notice.

Requires the Director of Revenue to notify taxpayers of refund reductions and provides taxpayers opportunity for a hearing before reduction occurs.

Authorizes the Director of the Lottery to intercept lottery prizes exceeding a threshold amount to satisfy judgments, with the Director of Lottery maintaining a log of judgment debtors.

Requires judgment debtors with wage attachments to update employment information with the court, notify employers of the wage attachment, and ensure the attachment reaches the correct employer or face contempt of court.

Permits the Director of Revenue to establish minimum debt thresholds and cost-sharing arrangements, and allows claimants to recover administrative costs associated with judgment collection procedures.