Idaho Code
Idaho Code § 11-206 (2026)
Definitions.
✓ current as of May 2026
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Definitions.
For the purpose of section 11-207, Idaho Code, the term:
1. "Earnings" means compensation paid or payable for personal services, whether denominated as wages, salary, commission, bonus, or otherwise, and includes periodic payments pursuant to a pension or retirement program.
2. "Disposable earnings" means that part of the earnings of any individual remaining after the deduction from those earnings of any amounts required by law to be withheld.
3. "Garnishment" means any legal or equitable procedure through which the earnings of any individual are required to be withheld for payment of any debt.
Notes of Decisions
Cited in 7
cases (1 in the last 5 years), 1938–2021 · leading case: In Re Merrill, 431 B.R. 239 (Bankr. D. Idaho 2009).
In Re Merrill, 431 B.R. 239 (Bankr. D. Idaho 2009). “Idaho Code § 11-206 supplies three statutory definitions necessary for analysis of the statute here: Definitions.”
In Re Marples, 266 B.R. 202 (Bankr. D. Idaho 2001). “Idaho Code § 11-206 (emphasis supplied). The Trustee earlier objected to the claim of exemption Debtor asserted in the Mustang and its proceeds under this statute.”
In Re Atkinson, 258 B.R. 769 (Bankr. D. Idaho 2001). “Idaho Code § 11-206 . Although “accounts receivable” is not expressly included in the definition of “earnings” under § 11-206(1), this Court has held that: [S]o long as the subject “receivable” was actually derived from the personal services of the debtor, it is exempt to the…”
Bills v. State, Dept. of Revenue & Taxation, 714 P.2d 82 (Idaho Ct. App. 1986). “I.C. § 11-206. Wages are not exempt from garnishment for "any debt due for any state or federal tax.”
In re Cantu, 515 B.R. 784 (Bankr. D. Idaho 2014). “Giving the statute its plain meaning, the Court concludes that in order to exempt wages under Idaho Code § 11— 605(12), a debtor must show: the funds are disposable earnings as defined in Idaho Code § 11-206 , or in other words, that they are wages, salaries, or compensation for…”
Great Am. Indem. Co. v. Bisbee, 79 P.2d 1037 (Idaho 1938). “Section 11-206 provides for giving such bonds when appeals have been taken from judgments for specific performance.”
Matthew Craig Hawkins (Bankr. D. Idaho 2021). “Idaho Code § 11-206 . If Debtor can trace the funds on deposit in his accounts on the date he filed his bankruptcy petition back to “wages,” then seventy-five percent of those funds will be exempt.”
— Idaho Code § 11-206(1) — 1 case
In Re Atkinson, 258 B.R. 769 (Bankr. D. Idaho 2001). “Idaho Code § 11-206 . Although “accounts receivable” is not expressly included in the definition of “earnings” under § 11-206(1), this Court has held that: [S]o long as the subject “receivable” was actually derived from the personal services of the debtor, it is exempt to the…”
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