PORTION OF SALARY, WAGES, OR OTHER INCOME EXEMPT FROM LEVY.

SEC. 945. PORTION OF SALARY, WAGES, OR OTHER INCOME EXEMPT FROM LEVY. (a) In General.—Section 6334(a) (relating to enumeration of property exempt from levy) is amended by adding at the end thereof the following new paragraph: “(8) Salary, wages, or other income.—If the taxpayer is required by judgment of a court of competent jurisdiction, entered prior to the date of levy, to contribute to the support of his minor children, so much of his salary, wages, or other income as is necessary to comply with such judgment.” (b) Effective Date.—The amendment made by subsection (a) shall apply with respect to levies made 30 days or more after the date of the enactment of this Act.