Senate Bill 2608 Summary

• Authorizes public hospitals in Mississippi to collect debts exceeding $100 through setoff against individual income tax refunds, provided the debt has been reduced to final judgment and is not legitimately disputed.

• Requires the Department of Revenue to transfer refunds to hospitals, minus a 10% collection fee, with child support claims taking priority over hospital debt claims.

• Establishes a 30-day period for debtors to contest setoffs on grounds of mistake of fact only, with hearings conducted by the hospital and appeal rights to circuit court within 30 days of final determination.

• Requires hospitals to hold transferred funds in escrow until hearing is waived or finalized, then credit the debt amount to the debtor's account and refund any excess to the debtor.

• Amends Section 27-7-83 to allow claimant agencies, including hospitals, to access taxpayer return information necessary to pursue debt collection through the setoff procedure, with strict confidentiality requirements and penalties for unauthorized disclosure.