

are not included in the definition of disposable wages and should not be deducted before the computation is made. Voluntary deductions such as credit union payments, charitable contributions, IRA, etc.

$145 times the number of weeks in which the wages due were earned, or.The amount exempt from the wage lien is the greater of: What is currently exempted under the Commercial Law Article for wage liens now applies to the income tax law. The Maryland legislature, in its 2002 session, passed a bill that changed the amount to be exempted from the salary lien provision of the income tax law in order to conform with amounts for other wage liens listed in the Commercial Law Article, Section 15-601-1. Notice to Employers: Salary Lien Provision for Unpaid Income Taxes
