US Taxes: Garnishments

Tax and Garnishment Tables – Notice 2025-15

Version
Notice 2025-15
Release Date
09/20/2025
ft:lastEdition
2025-09-16

Wisconsin - State Levy Employer Fee Calculation Enhanced [Effective Immediately]

Wisconsin has two sets of rules regarding Employer retained fees for State Levies. GPTCI-74370

If the “Recovery of UI Benefit Overpayment” parameter is selected, the fee is $5.00 one time fee if the Duration is for a single payroll deduction or $15.00 lifetime fee if the Duration is ongoing. If the “Initial/First Fee Already Withheld” is selected, no fee will be withheld as the indication is that the fee has previously been withheld. If the “Initial/First Fee Already Withheld” is not selected and this is the first time that the garnishment is being withheld, it will take the $15 if System Calculated is selected.

If the “Recovery of UI Benefit Overpayment” parameter is not selected, Wisconsin does not state that there is a limit for the fee but just that the fee must be reasonable.

Georgia - Child Support Support Agency Fee Changed [Effective January 1, 2025]

The fee that Georgia charges for processing the Child Support orders has decreased from $2.00 per pay period to $1.50 per pay period, effective 01/01/2025. GPTCI-73966

https://childsupport.georgia.gov/my-case/family-support-registry

Nevada - Creditor Garnishment Employer Fee Enhanced [Effective Immediately]

Nevada’s Employer retained fee for Creditor Garnishments is that no fee is to be withheld for the first processing of the garnishment but $3.00 per pay period in successive garnishment processings. If the “Initial/First Fee Already Withheld” parameter is selected, it should withhold the $3.00 fee as the pay period where nothing was withheld has already been indicated to have passed by the parameter being selected. GPTCI-72781

Wisconsin - State Levy Exemption Change for Recovery of UI Benefit Overpayment [Effective January 1, 2025]

After a review of the exemption rules, the exemptions for the Recovery of UI Benefit Overpayment are as follows, effective with this release: GPTCI-69199

  • Gross wages - Poverty Level (150% column from WI Poverty Table) = Maximum Allowed
    • WI Poverty Table is updated each July 1 (
      https://www.wicourts.gov/formdisplay/CV-427.pdf?formNumber=CV-427&formType=Form&formatId=2&language=en
      )
  • State Disposable Income (Federal Disposable Income - Child Support - higher priority garnishments - Union Dues - Insurance) * 80% = Exemption. State Disposable Income - Exemption = Maximum Allowed
  • Federal Disposable Income * 75% = Exemption. Federal Disposable Income - Exemption - Child Support - higher priority garnishments = Maximum Allowed
  • Federal Disposable Income - (30 * Federal Minimum Wage per week) = Maximum Allowed

Wisconsin - State Levy - NEW Forfeiture Recovery parameter [Effective January 1, 2025]

After a review of the exemption rules, the exemptions for the new parameter of Forfeiture Recovery are as follows, effective with this release: GPTCI-69199

  • State Disposable Income (Federal Disposable Income - Child Support - higher priority garnishments - Union Dues - Insurance) * 75% = Exemption. State Disposable Income - Exemption = Maximum Allowed
  • Federal Disposable Income * 75% = Exemption. Federal Disposable Income - Exemption - Child Support - higher priority garnishments = Maximum Allowed
  • Federal Disposable Income - (30 * Federal Minimum Wage per week) = Maximum Allowed