MS SB2194

Adds public community and junior colleges to the definition of "claimant agency" eligible to collect debts through income tax refund setoff procedures.

Expands the types of debts that claimant agencies can collect to include debts owed "by" individuals in addition to loaned money, broadening the scope beyond educational loans.

Clarifies that collectible debts include any liquidated sum accrued through contract, subrogation, tort, or operation of law, with or without an outstanding judgment.

Effective date is July 1, 2018.