Wage garnishments; treasurers' liens for unpaid taxes and charges.

Wage garnishments; treasurers' liens for unpaid taxes and charges. Limits a treasurer's lien issued with respect to wages or salary to 25 percent of the delinquent taxpayer's disposable earnings in a single pay period. The 25 percent limitation shall not apply (i) if the lien issuer determines that the adjusted gross income of the delinquent taxpayer exceeds 250 percent of the poverty guideline amount adjusted for household size; (ii) if the treasurer determines, by clear and convincing evidence…

Source: OpenStates · fetched April 22, 2026

• W-2 worker (non-union)directModerate impactHigh certainty

  Limits the amount of wages or salary that can be garnished for unpaid taxes to 25 percent of disposable earnings in a single pay period, with exceptions for higher earners or specific circumstances.

  “Limits a treasurer's lien issued with respect to wages or salary to 25 percent of the delinquent taxpayer's disposable earnings in a single pay period.”· Wage garnishments; treasurers' liens for unpaid taxes and charges.

  “The 25 percent limitation shall not apply (i) if the lien issuer determines that the adjusted gross income of the delinquent taxpayer exceeds 250 percent of the poverty guideline amount adjusted for household size; (ii) if the treasurer determines, by clear and convincing evidence…”· Wage garnishments; treasurers' liens for unpaid taxes and charges.

• Low-income / working-classindirectModerate impactHigh certainty

  Provides a potential benefit by ensuring that a larger portion of disposable earnings is protected from wage garnishments for unpaid taxes for those below 250% of the poverty guideline.

  “The 25 percent limitation shall not apply (i) if the lien issuer determines that the adjusted gross income of the delinquent taxpayer exceeds 250 percent of the poverty guideline amount adjusted for household size”· Wage garnishments; treasurers' liens for unpaid taxes and charges.