DE HB179

Establishes a writ of attachment allowing judgment creditors to intercept tax refunds and lottery winnings from debtors to collect judgments resulting from breach of residential or commercial rental agreements.

Requires judgment creditors to first attempt wage attachment, personal property seizure, or vehicle seizure before filing a writ of attachment, and to send certified notice to the judgment debtor before filing.

Prohibits seizure of income tax credits and allows judgment debtors 30 days to contest the amount owed by filing an objection with the court after being notified of seizure.

Directs the Department of Finance and Courts to develop an electronic system for communication regarding writs of attachment and requires them to recommend a special fee amount to offset administrative costs by January 10, 2016.

Provides procedures for joint tax returns, ensuring that spouses without judgments against them can protest and receive their proper share of refunds before amounts are seized.