MS SB2370

Establishes Mississippi public policy that children are adversely affected when parents with outstanding child support obligations divert financial resources to gaming

Requires the Mississippi Gaming Commission to create rules for withholding progressive slot machine annuities and cash gaming winnings from individuals with child support arrearages

Applies only to winnings requiring IRS Form W2-G reporting; licensed gaming entities must forward withheld amounts to the Department of Human Services Division of Child Support Enforcement within 7 days

Allows gaming licensees to deduct an administrative fee of up to $35 per payment when processing child support intercepts

Provides a 20-day period for obligors to challenge the encumbrance through court petition, limited to grounds of mistaken identity or incorrect arrearage amount

Grants immunity from civil and criminal liability to the Gaming Commission and licensed entities for disclosing information or withholding winnings under this section