MS HB1422

Authorizes public hospitals to collect debts exceeding $25.00 for medical services by offsetting 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 remaining refund amounts to hospitals, with excess refunds returned to taxpayers.

Establishes a hearing process allowing debtors to contest setoffs within 30 days of notice, with appeals available to circuit court within 30 days of the claimant's final determination.

Permits the Department of Revenue to disclose taxpayer information to hospitals for debt collection purposes, with hospitals required to maintain confidentiality under penalty of law.

Amends Mississippi Code Section 27-7-83 to allow public hospital claimants access to tax return information for individuals subject to the setoff procedure, effective July 1, 2016.