Page 1 of 3
Prepared by Riley Boudreaux.
Broadwater HB No. 236
(KEYWORD, SUMMARY, AND DIGEST as amended by Senate committee
amendments)
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
DIGEST
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.
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. Page 2 of 3
Prepared by Riley Boudreaux.
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.
Proposed law requires the office of debt recovery and the Department of Children and Family
Services to work together to create and implement a jointly coordinated process and
mechanism that complies with each entity's authority to seize payments of progressive slot
machine annuities, cash gaming winnings, and the payments of lottery prizes.
Present law authorizes various financial institutions to disclose to the LDR and his designee
in the office of debt recovery for use in enforcing a tax or non-tax debt the average daily
account balance of the debtor for the most recent 30-day period of each calendar quarter.
Proposed law authorizes, as an alternative, disclosure of the debtor's current account balance
of the calendar quarter.
(Amends R.S. 6:333(F)(14) and (18), R.S. 46:236.1.4(A), and R.S. 47:1676(C)(2)(a) and
(D)(1), 1677(A), 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
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. Page 3 of 3
Prepared by Riley Boudreaux.
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs
to the reengrossed bill
1. Authorizes, as an alternative to the disclosure to LDR and the office of debt
recovery for use in enforcing a tax or non-tax debt the average daily account
balance of the debtor for the most recent 30-day period of each calendar quarter,
disclosure of the debtor's current account balance of the calendar quarter.
2. Requires the office of debt recovery and the Department of Children and Family
Services to work together to create and implement a jointly coordinated process
and mechanism that complies with each entity's authority to seize payments of
progressive slot machine annuities, cash gaming winnings, and the payments of
lottery prizes.