MS HB1154

Authorizes public and private hospitals to collect debts exceeding $25.00 from debtors through setoff against Mississippi income tax refunds, in addition to other collection remedies available by law.

Requires hospitals to submit debtor information and debt certification to the Department of Revenue, which retains 15% of the claimed debt as a collection fee and transfers the remainder to the hospital.

Establishes a hearing and appeals process allowing debtors to contest the setoff within 30 days of notice, with the right to appeal final determinations to circuit court within 30 days.

Requires hospitals to hold transferred funds in escrow until final debt determination and to refund any excess amounts above the debt owed to the debtor after the hearing process concludes.

Amends Section 27-7-83 of the Mississippi Code to permit the Department of Revenue to disclose taxpayer information to hospitals seeking to collect debts through this setoff procedure, with confidentiality protections applied to hospital employees.

Takes effect July 1, 2015.