VA SB597

Amends Virginia Code to restructure wage garnishment provisions by converting lettered subsections to numbered format and clarifying that treasurer's liens for unpaid taxes are not considered "garnishment" under § 34-29

Establishes that treasurer's liens on wages or salary are limited to 25% of disposable earnings per pay period, with exceptions for taxpayers earning above 250% of federal poverty guidelines or those attempting to flee the jurisdiction or improperly dispose of assets

Creates a continuing lien mechanism allowing treasurers to collect delinquent taxes from wages without requiring additional process for each pay period until the full debt is satisfied

Protects low-income taxpayers by allowing them to present information demonstrating their income is at or below 250% of poverty guidelines to limit wage liens to 25% of disposable earnings

Prohibits employers from discharging employees due to a single treasurer's lien and ensures workers retain earnings equal to at least 40 times Virginia's minimum hourly wage per workweek