HLS 14RS-112 REENGROSSED
Page 1 of 6
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
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 9026 and to enact R.S.2
47:1676(D)(4), relative to the collection of certain debts by the office of debt3
recovery within the Department of Revenue; to provide relative to the authority of4
such office to collect certain delinquent debts; to authorize the office to utilize the5
offset of certain gaming winnings in the collection of delinquent debt; to authorize6
the deduction of fees from certain gaming winnings under certain circumstances; to7
provide for civil or criminal immunity under certain circumstances; to authorize8
immunity from claims for damages under certain circumstances; to delete references9
to certain political subdivisions within the authority of the office of debt recovery;10
and to provide for related matters.11
Be it enacted by the Legislature of Louisiana:12
Section 1. R.S. 47:1676(C)(2)(a) and (D)(1) and 9026 are hereby amended and13
reenacted and R.S. 47:1676(D)(4) is hereby enacted to read as follows: 14
§1676. Debt recovery15
* * *16
C. 17
* * *18 HLS 14RS-112 REENGROSSED
HB NO. 236
Page 2 of 6
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
(2)(a) No later than January 1, 2014, agencies which Agencies that do not1
have collection contracts with the attorney general's office for the collection of2
delinquent debts shall refer all delinquent debts to the office as provided by rule.3
Such referrals shall include data and information in the required format necessary to4
institute collection procedures. All delinquent debts shall be authenticated by the5
agency or participating political subdivision or officer prior to being referred to the6
office. Once the debt becomes final, and prior to referral to the office, the agency7
shall notify the debtor that failure to pay the debt in full within sixty days shall8
subject the debt to an additional collection fee as provided for in this Section. All9
agencies shall refer non-final delinquent debts to the attorney general's office for10
collection when the debt has been delinquent for sixty days pursuant to the referral11
guidelines established by the attorney general as incorporated into agreements12
between the attorney general and other agencies or pursuant to the rules promulgated13
by the attorney general pursuant to the Administrative Procedure Act. Such non-14
final delinquent debts shall be authenticated by the agency prior to their referral to15
the attorney general.16
* * *17
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 be used only in accordance with23
the provisions of R.S. 47:1677. The office may use a participating agency's statutory24
collection authority to collect the participating agency's or participating political25
subdivision's delinquent debts owed to or being collected by the state or participating26
political subdivision. The office may also use authority granted in R.S. 47:299.327
regarding offset from income tax refunds or other accounts payable by the state for28
any delinquent debt transferred by agencies and political subdivisions. The secretary29 HLS 14RS-112 REENGROSSED
HB NO. 236
Page 3 of 6
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
has the discretion to determine which method or combination thereof is most suitable1
to collect the delinquent debt.2
* * *3
(4)(a) The office shall be authorized to withhold, offset, levy, garnish, or4
seize payments of progressive slot machine annuities and cash gaming winnings in5
the same manner set forth in R.S. 27:24 and payments of lottery prizes in the same6
manner as set forth in R.S. 47:9026 and may assume the obligation for payment of7
such services in order to collect delinquent debt.8
(b) The Louisiana Gaming Control Board or any entity licensed or permitted9
under Chapters 1, 4, 5, or 7 of Title 27 of the Louisiana Revised Statutes of 195010
may deduct an administrative fee from each payment of a progressive slot machine11
annuity or cash gaming winnings in accordance with R.S. 27:24(A)(5)(d) pursuant12
to a request by the office of debt recovery to such annuities or winnings in the13
collection of a delinquent debt; however, the board or licensed or permitted entity14
shall not withhold more than one administrative fee on such annuities or winnings.15
(c) The Louisiana Gaming Control Board or any entity licensed or permitted16
under Chapters 1, 4, 5, or 7 of Title 27 of the Louisiana Revised Statutes of 195017
shall be immune from civil or criminal liability for the disclosure of certain18
information or from any claims for damages arising from withholding or failing to19
withhold any progressive slot machine annuities or cash winnings in accordance with20
R.S. 27:24(A)(5)(b) when the disclosure of such information or the withholding of21
such annuities or winnings is done pursuant to a request by the office of debt22
recovery.23
(d) The authorization provided for in this Paragraph shall not prime the24
Department of Children and Family Services' claim under the provisions of R.S.25
46:236.15(D) or R.S. 47:9026 to any payments of progressive slot machine annuities26
or cash gaming winnings.27
* * *28 HLS 14RS-112 REENGROSSED
HB NO. 236
Page 4 of 6
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
§9026. Withholding of lottery prizes; child support arrearages; rules and regulations1
No later than January 1, 1992, the board shall promulgate rules and2
regulations providing for the withholding of lottery prizes of persons who have3
outstanding child support arrearages as reported to the corporation, beginning at4
prize levels to be determined by the board. The corporation may require any agency5
reporting current child support arrearages to the corporation to provide information6
relating to such arrearages in a manner, format, or record approved by the7
corporation. The corporation shall not be liable for withholding a lottery prize based8
upon child support arrearage information provided to it. Additionally, the corporation9
shall employ the same methods, procedures, and parameters to withhold lottery10
prizes for persons who have delinquent debt as defined in R.S. 47:1676(B)(4) which11
has been assigned to the office of debt recovery for collection. The corporation shall12
not be liable for withholding a lottery prize based upon delinquent debt information13
provided to it by the office of debt recovery.14
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
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. HLS 14RS-112 REENGROSSED
HB NO. 236
Page 5 of 6
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Proposed law retains present law but adds to the collection remedies of 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
and to assume the obligation of payment of certain services in order to collect delinquent
debt.
Present law authorizes the La. Gaming Control Board (hereinafter "board") or any licensed
or permitted gaming entity to deduct an administrative fee from each payment of progressive
slot machine annuities or cash gaming winnings in accordance with present law of persons
who have outstanding child support arrearages or owe child support overpayments.
Proposed law retains present law but extends the authority to deduct an administrative fee
from each payment of progressive slot machine annuities or cash gaming winnings pursuant
to a request by the office of debt recovery. However, the board or gaming entity shall not
withhold more than one administrative fee on such annuities or cash winnings.
Present law provides for immunity from civil or criminal liability for the board or any
licensed or permitted gaming entity 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.
Proposed law retains present law but extends the civil or criminal immunity of the board or
any licensed or permitted gaming entity or from claims for damages when the disclosure of
information or withholding of such annuities or winnings is done pursuant to a request by
the office of debt recovery.
Proposed law prohibits the office of debt recovery's claim relative to the offset or
withholding of payments from progressive slot machine annuities, cash gaming winnings,
and lottery prizes from priming the Dept. of Children and Family Services' claim under
present law to any payments of progressive slot machine annuities, cash gaming winnings,
or lottery prizes.
Present law requires the board to promulgate rules and regulations providing for the
withholding of lottery prizes of persons who have outstanding child support arrearages.
Proposed law retains present law but requires the board to employ the same methods,
procedures, and parameters to withhold lottery prizes for persons who have delinquent debt
which has been assigned to the office of debt recovery for collection.
(Amends R.S. 47:1676(C)(2)(a) and (D)(1) and 9026; 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 HLS 14RS-112 REENGROSSED
HB NO. 236
Page 6 of 6
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
from priming the Dept. of Children and Family Services' claim under present law
to such payments.
House Floor Amendments to the engrossed bill.
1. Changed the authority to deduct an administrative fee from each payment of a
progressive slot machine annuity or cash gaming winning from the authority of
the office of debt recovery to deduct the administrative fee to the authority of the
board or any licensed or permitted gaming entity to withhold the administrative
fee.
2. Added prohibition for the board or any licensed or permitted gaming entity from
withholding more than one administrative fee on slot machine annuities or cash
gaming winnings.
3. Changed the grant of 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 from the office of debt recovery to the board or any licensed or
permitted gaming entity.
4. Added the offset or withholding of payments by the Dept. of Children and
Family Services from lottery prizes to the claims that prime the claims of the
office of debt recovery to such payments.