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Regular Session, 2014
HOUSE BILL NO. 236
BY REPRESENTATIVE BROADWATER
REVENUE DEPARTMENT: Authorizes the office of debt recovery to utilize the offset of
certain gaming winnings as a means to collect delinquent debt owed to state
agencies
AN ACT1
To amend and reenact R.S. 47:1676(C)(2)(a) and (D)(1) and to enact R.S. 47:1676(D)(4),2
relative to the collection of certain debts by the office of debt recovery within the3
Department of Revenue; to provide relative to the authority of such office to collect4
certain delinquent debts; to authorize the office to utilize the offset of certain gaming5
winnings in the collection of delinquent debt; to authorize the deduction of fees from6
certain gaming winnings under certain circumstances; to provide for civil or criminal7
immunity under certain circumstances; to authorize immunity from claims for8
damages under certain circumstances; to delete references to certain political9
subdivisions within the authority of the office of debt recovery; and to provide for10
related matters.11
Be it enacted by the Legislature of Louisiana:12
Section 1. R.S. 47:1676(C)(2)(a) and (D)(1) are hereby amended and reenacted and13
R.S. 47:1676(D)(4) is hereby enacted to read as follows: 14
ยง1676. Debt recovery15
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C. 17
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HB NO. 236
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(2)(a) No later than January 1, 2014, agencies which do not have collection1
contracts with the attorney general's office for the collection of delinquent debts shall2
refer all delinquent debts to the office as provided by rule. Such referrals shall3
include data and information in the required format necessary to institute collection4
procedures. All delinquent debts shall be authenticated by the agency or5
participating political subdivision or officer prior to being referred to the office.6
Once the debt becomes final, and prior to referral to the office, the agency shall7
notify the debtor that failure to pay the debt in full within sixty days shall subject the8
debt to an additional collection fee as provided for in this Section. All agencies shall9
refer non-final delinquent debts to the attorney general's office for collection when10
the debt has been delinquent for sixty days pursuant to the referral guidelines11
established by the attorney general as incorporated into agreements between the12
attorney general and other agencies or pursuant to the rules promulgated by the13
attorney general pursuant to the Administrative Procedure Act. Such non-final14
delinquent debts shall be authenticated by the agency prior to their referral to the15
attorney general.16
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D.(1) Notwithstanding any other provision of law to the contrary, the18
secretary of the Department of Revenue may treat a delinquent debt referral in the19
same manner as an assessment that has become final without restriction or delay.20
The secretary, through the office, may use any collection remedy provided by state21
law to facilitate the collection of taxes to collect the delinquent debt; however, the22
financial institution data match shall only be used in accordance with the provisions23
of R.S. 47:1677. The office may use a participating agency's statutory collection24
authority to collect the participating agency's or participating political subdivision's25
delinquent debts owed to or being collected by the state or participating political26
subdivision. The office may also use authority granted in R.S. 47:299.3 regarding27
offset from income tax refunds or other accounts payable by the state for any28
delinquent debt transferred by agencies and political subdivisions. The secretary has29 HLS 14RS-112 ENGROSSED
HB NO. 236
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the discretion to determine which method or combination thereof is most suitable to1
collect the delinquent debt.2
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(4) The office shall be authorized to withhold, offset, levy, garnish, or seize4
payments of progressive slot machine annuities and cash gaming winnings in the5
same manner set forth in R.S. 27:24 and R.S. 47:9026 and may assume the obligation6
for payment of such services in order to collect delinquent debt, may deduct an7
administrative fee from each payment of a progressive slot machine annuity or cash8
gaming winnings in accordance with R.S. 27:24(A)(5)(d), and shall be immune from9
civil or criminal liability for the disclosure of certain information or from any claims10
for damages arising from withholding or failing to withhold any progressive slot11
machine annuities or cash gaming winnings in accordance with R.S. 27:24(A)(5)(b).12
However, the authorization provided for in this Paragraph shall not prime the13
Department of Children and Family Services' claim under the provisions of R.S.14
46:236.15(D) to any payments of progressive slot machine annuities or cash gaming15
winnings.16
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DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Broadwater HB No. 236
Abstract: Authorizes the office of debt recovery to offset gaming winnings as a means to
collect delinquent debt owed to the state and deletes references to "participating
political subdivisions" within the authority of the office of debt recovery.
Present law charges the office of debt recovery and the attorney general's office with
collecting delinquent debts of state agencies which refer delinquent debts to them for
collection. Further provides for the general powers and authority of the office of debt
recovery in collecting delinquent debt that has become final and is 60 or more days past due.
Proposed law retains present law but deletes references to "participating political
subdivisions" from present law since the collection authority of the office of debt recovery
does not extend to the collection of delinquent debts owed to political subdivisions.
Present law authorizes the office of debt recovery to use any collection remedy authorized
by present law to collect delinquent taxes or any state agency's statutory collection authority HLS 14RS-112 ENGROSSED
HB NO. 236
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to collect the referring agency's delinquent debt, including the offset of tax refunds or other
accounts payable, suspension or denial of renewal of driver's licenses, and the suspension,
revocation, or denial of hunting and fishing licenses, or any type of professional license,
permit, or certification.
Proposed law retains present law but adds to the collection remedies the office of debt
recovery the authority to withhold, offset, levy, garnish, or seize payments of progressive
slot machine annuities and cash gaming winnings in the same manner set forth in present
law.
Proposed law authorizes the office of debt recovery to assume the obligation of payment of
certain services in order to collect delinquent debt, to deduct an administrative fee from each
payment of a progressive slot machine annuity or cash gaming winnings in accordance with
present law, and to be immune from civil or criminal liability for the disclosure of certain
information or from any claims for damages arising from withholding or failing to withhold
any progressive slot machine annuities or cash gaming winnings in accordance with present
law.
Proposed law prohibits the office of debt recovery's claim relative to the offset or
withholding of payments from progressive slot machine annuities and cash gaming winnings
from priming the Dept. of Children and Family Services' claim under present law to any
payments of progressive slot machine annuities or cash gaming winnings.
(Amends R.S. 47:1676(C)(2)(a) and (D)(1); Adds R.S. 47:1676(D)(4))
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Ways and Means to the
original bill.
1. Added authority for the office of debt recovery to deduct an administrative fee
from each payment of a progressive slot machine annuity or cash gaming
winning in accordance with present law.
2. Added provision granting the office of debt recovery immunity from civil or
criminal liability for the disclosure of certain information or from any claims for
damages arising from withholding or failing to withhold any progressive slot
machine annuities or cash gaming winnings in accordance with present law.
3. Prohibited the office of debt recovery's claim relative to the offset or withholding
of payments from progressive slot machine annuities and cash gaming winnings
from priming the Dept. of Children and Family Services' claim under present law
to such payments.