VA HB1100

Establishes that treasurer's liens for unpaid local taxes on wages are not considered "garnishment" under Virginia law, exempting them from standard garnishment protections in § 34-29.

Limits treasurer's liens on wages to 25% of disposable earnings per pay period, unless the taxpayer's income exceeds 250% of federal poverty guidelines, the taxpayer is fleeing the jurisdiction, or the debt involves trust taxes (food/beverage, admission, transient occupancy taxes).

Creates a continuing lien mechanism allowing treasurers to collect delinquent taxes from wages over time without requiring repeated court processes, effective immediately upon delivery to the employer.

Protects lower-income taxpayers by guaranteeing they retain at least 40 times the Virginia minimum hourly wage per week and allowing them to petition the treasurer to limit withholding to 25% based on current financial circumstances.

Reformats § 34-29 from lettered subsections (a), (b), (c) to standard numbered subsections (A, B, C) without changing the substantive garnishment limits for other types of debt.