RÉSUMÉ DIGEST
ACT 215 (HB 357) 2015 Regular Session Ritchie
Existing law requires financial institution data match, a partnership between child support
programs and state financial institutions to identify financial accounts of delinquent obligors.
Existing law authorizes a bank or any affiliate of data match to disclose certain account
information of individuals to the secretary of the Department of Children and Family
Services (DCFS) or his designee in the office of children and family services, child support
enforcement section, for establishing, modifying, or enforcing child support obligations.
Existing law limits disclosures to the name, record address, social security number, (SSN)
or taxpayer ID number, and an average daily account balance for the most recent 30-day
period of a noncustodial parent who maintains an account with the bank or affiliate and who
owes past-due support as identified by the state by the noncustodial parent's name and SSN
or taxpayer ID number. New law provides for the disclosure authorization of existing law
to be made applicable to all persons who co-own an account with the noncustodial parent.
Existing law authorizes a bank or its subsidiary or affiliate of data match to disclose certain
account information of individuals to the secretary of the Department of Revenue (DOR) or
his designee in the office of debt recovery, hereinafter "office", within the DOR, for purposes
of enforcing a final tax or non-tax assessment or judgment against the individual or entity.
Existing law limits disclosures to the name, record address, SSN or taxpayer ID number,
other identifying information, and an average daily account balance for the most recent 30-
day period of a person who is: (1) a state tax or state non-tax debtor who maintains an
account or (2) a customer of the bank, subsidiary, or affiliate who purportedly owes a final
state tax or state non-tax assessment or judgment. New law provides for the disclosure
authorization of existing law to be made applicable to all persons who co-own an account
with the state tax or state non-tax debtor, or customer.
Existing law requires financial institutions to disclose to DCFS the name, record address,
SSN or taxpayer ID number, other identifying information, and an average daily account
balance for the most recent 30-day period for each calendar quarter for each noncustodial
parent owing past due support and who maintains an account at the financial institution.
New law authorizes financial institutions to make the disclosures of existing law applicable
to all persons who co-own an account with the noncustodial parent.
Existing law authorizes DCFS to pay a financial institution a reasonable fee not exceeding
the actual cost incurred by the financial institution for conducting the data match. New law
clarifies that the fee is a reasonable reimbursement fee, and authorizes the reasonable
reimbursement fee to be paid quarterly or annually at the end of the state fiscal year upon
request of any financial institution.
Existing law requires a financial institution or its processor to provide the DOR or office
with the name, record address, SSN or taxpayer ID number, any other identifying
information, and an average daily account balance for the most recent 30-day period for each
calendar quarter for each account owner who maintains an account at the financial institution
and who the office purports is a tax or nontax debtor. New law authorizes a financial
institution to provide this information for all persons who co-own an account with the
purported tax or nontax debtor.
New law removes the provision of prior law that prohibits DOR participation fee payments
to financial institutions for complying with provisions of existing law, and provides that at
the discretion of the secretary of DOR, the department or office and DCFS may enter into an
agreement to share the costs of reimbursement fees paid to financial institutions for
complying with financial institution data match laws pursuant to existing law. Requires the
department to provide reimbursement out of current allocations.
Effective August 1, 2015.
(Amends R.S. 6:333(F)(14) and (18), R.S. 46:236.1.4(A) and (C), and R.S. 47:1677(A) and
(F)(4); Adds R.S. 47:1677(F)(5))