MS HB1349

Authorizes public and private hospitals to collect debts exceeding $25.00 owed for medical services through setoff against state income tax refunds.

Requires hospitals to submit debtor information to the Department of Revenue, which transfers refund amounts (minus a 15% collection fee) to the hospital and notifies the debtor within 30 days.

Allows debtors to contest the setoff within 30 days by requesting a hearing with the hospital; disputes can be appealed to circuit court within 30 days of the hospital's final determination.

Requires hospitals to hold transferred funds in escrow until the debt validity is determined and to refund any excess amounts to the debtor after final adjudication.

Permits the Department of Revenue to disclose taxpayer information to hospitals for debt collection purposes under this setoff procedure, subject to confidentiality restrictions.