Senate Bill 2304 Summary

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

• Requires debts to exceed $125.00 and refunds to be at least $25.00 to trigger setoff procedures, with the Department of Human Services paying a $17.00 fee per case.

• Establishes a 30-day period for taxpayers to request a hearing with the Department of Human Services to contest the setoff, followed by a 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 protections and imposing penalties for unauthorized disclosure.

• Amends Section 27-7-83 to authorize claimant agencies to inspect tax returns of individuals or joint filers seeking to collect debts through the setoff procedure established in this act.

• Takes effect July 1, 2024.