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)]
HB 480 Reengrossed 2018 Regular Session Bacala
Abstract: Authorizes the La. Dept. of Revenue to share individual-level state income tax return
data with the legislative auditor for purposes of Medicaid fraud detection and prevention.
Present law, R.S. 47:1508(A), provides that the records and files of the secretary of the La. Dept. of
Revenue are confidential and privileged, and that no person shall divulge or disclose any information
obtained from such records and files except as authorized by present law.
Proposed law authorizes the secretary of the La. Dept. of Revenue to disclose individual-level state
income tax return data to the legislative auditor for the following purposes exclusively:
(1)Ensuring accuracy of Medicaid eligibility determinations.
(2)Detecting and preventing fraud in the Medicaid program.
(3)Fulfilling the requirements of present law relative to Medicaid program integrity, R.S.
46:437.1 et seq.
Proposed law authorizes the secretary of the La. Dept. of Revenue to enter into any memorandum
of understanding, cooperative endeavor, or other type of agreement as may be necessary to facilitate
sharing of data with the legislative auditor for the purposes set forth in proposed law.
Present law, R.S. 24:513, provides for the powers and duties of the legislative auditor.
Proposed law retains present law and adds thereto an authorization for the legislative auditor to
access individual-level state income tax return data, in accordance with proposed law, for the
following purposes:
(1)Ensuring accuracy of Medicaid eligibility determinations.
(2)Detecting and preventing fraud in the Medicaid program.
(3)Fulfilling all other applicable requirements of present law relative to Medicaid program
integrity, R.S. 46:437.1 et seq.
(Adds R.S. 24:513(P) and R.S. 47:1508(B)(42)) Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Appropriations to the engrossed
bill:
1. Delete proposed law providing for duties of the La. Dept. of Health in administering the
Medicaid program.
2. Delete proposed law providing relative to Medicaid eligibility determination functions
of the La. Dept. of Health.
3. Delete proposed law requiring the La. Dept. of Health to utilize income tax data in the
Medicaid eligibility determination process.
4. Make technical changes.