Senate Bill 2139 Summary

• Authorizes public and private hospitals to collect debts exceeding $25 through setoff against Mississippi income tax refunds owed to debtors for unpaid medical services.

• Requires the Department of Revenue to transfer refunds to hospitals to satisfy certified debts, retaining 15% as a collection fee, with excess refund amounts returned to debtors.

• Establishes a hearing and appeals process allowing debtors to contest setoffs within 30 days of notice, with appeal rights to circuit court within 30 days of the hospital's final determination.

• Requires hospitals to hold transferred funds in escrow until debt validity is finalized, then refund any amounts exceeding the debt actually determined to be owed.

• Allows the Department of Revenue to share taxpayer information with hospitals conducting debt collection under this procedure while maintaining confidentiality restrictions and penalties for unauthorized disclosure.