MS SB2007

Authorizes public and private hospitals to collect debts over $25.00 through setoff against state income tax refunds owed to debtors.

Requires the Department of Revenue to retain 15% of the claimed debt as a collection fee and transfer the remainder to the hospital, with excess refunds returned to the debtor.

Establishes hearing and appeal procedures allowing debtors to contest setoffs within 30 days, with final determinations appealable to circuit court within 30 days.

Requires hospitals to hold transferred funds in escrow until final determination of debt validity, then refund any amount of the original claim that exceeds the debt finally determined to be owed.

Permits the Department of Revenue to disclose taxpayer information to hospitals for debt collection purposes under this setoff procedure, with the same confidentiality requirements applied to hospitals as to the department.