MS HB1638

Authorizes the Mississippi Department of Revenue to set off income tax refunds against debts owed to the Mississippi Department of Human Services for overpayments in Supplemental Nutrition Assistance Program, Temporary Assistance to Needy Families Program, and Child Care and Development Fund Program.

Establishes setoff procedures for debts exceeding $125.00, with minimum refund threshold of $25.00 and requires the Department of Revenue to notify taxpayers of setoffs with a 30-day window to contest.

Creates a hearing process before the Department of Human Services where taxpayers can challenge the debt, with right to appeal the agency's final determination to circuit court within 30 days.

Allows the Department of Revenue to share taxpayer information with the Department of Human Services for debt collection purposes while maintaining confidentiality restrictions and imposing penalties for unauthorized disclosure.

Takes effect July 1, 2024.