LA HB181

Authorizes the Louisiana Department of Revenue to share individual-level state income tax return data with the legislative auditor for Medicaid fraud detection purposes

Limits data use to three specific purposes: verifying Medicaid eligibility accuracy, detecting and preventing Medicaid fraud, and fulfilling requirements under the Medical Assistance Programs Integrity Law (R.S. 46:437.1)

Permits the Department of Revenue secretary to enter memoranda of understanding or cooperative endeavor agreements to facilitate data sharing with the legislative auditor

Confidential tax materials disclosed to the legislative auditor remain non-public record, even when used to prepare audit reports

Effective upon signature by the governor or lapse of time for gubernatorial action