SLS 18RS-276 ENGROSSED
2018 Regular Session
SENATE BILL NO. 119
BY SENATOR MORRELL
TAX/TAXATION. Provides relative to confidentiality of certain taxpayer information
concerning Medicaid eligibility. (gov sig)
1 AN ACT
2 To amend and reenact R.S. 47:1508(B)(33) and to enact R.S. 47:1508(B)(42), relative to the
3 confidentiality of taxpayer information; to authorize the disclosure of taxpayer
4 information to the Department of Health to verify eligibility for Medicaid; to
5 authorize disclosure of certain tax credit information for publication on the state's
6 fiscal transparency website; to provide for an effective date; and to provide for
7 related matters.
8 Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 47:1508(B)(33) is hereby amended and reenacted and R.S.
10 47:1508(B)(42) is hereby enacted to read as follows:
11 ยง1508. Confidentiality of tax records
12 * * *
13 B. Nothing herein contained shall be construed to prevent:
14 * * *
15 (33) The sharing or furnishing, in the discretion of the secretary, of
16 information to the Louisiana Department of Health's tax filing unit and Medicaid
17 fraud units for the purposes of complying with mandatory requirements in
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 119
SLS 18RS-276 ENGROSSED
1 accordance with federal law, including information necessary to verify an
2 individual's eligibility for Medicaid.
3 * * *
4 (42) Beginning January 1, 2019, the sharing or furnishing with the
5 division of administration the total amount of tax credits claimed by taxpayers
6 for the purpose of publication on the state's fiscal transparency website as
7 follows:
8 (a) The name of all taxpayers claiming two hundred fifty thousand
9 dollars or more of total tax credits during the previous tax year including the
10 state of incorporation for taxpayers filing Louisiana corporation income and
11 franchise tax returns.
12 (b) The information shall not set forth the specific amount of tax credits
13 claimed by a taxpayer, but shall be reported by range with increments of not
14 more than five hundred thousand dollars, beginning with two hundred fifty
15 thousand dollars.
16 * * *
17 Section 2. This Act shall become effective upon signature by the governor or, if not
18 signed by the governor, upon expiration of the time for bills to become law without signature
19 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
20 vetoed by the governor and subsequently approved by the legislature, this Act shall become
21 effective on the day following such approval.
The original instrument was prepared by Leonore F. Heavey. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by James Benton.
DIGEST
SB 119 Engrossed 2018 Regular Session Morrell
Present law authorizes the secretary of the Department of Revenue to furnish taxpayer
information to the Department of Health's tax filing unit for the purposes of complying with
federal law.
Proposed law authorizes the secretary of the Department of Revenue to also furnish taxpayer
information to the Department of Health's Medicaid fraud unit as necessary for the purposes
of verification of eligibility for Medicaid.
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 119
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Proposed law provides that the sharing or furnishing with the division of administration the
total amount of tax credits claimed by taxpayers for the purpose of publication on the state's
fiscal transparency website as follows:
(1)The name of all taxpayers claiming $250,000 or more of total tax credits during the
previous tax year including the state of incorporation for taxpayers filing Louisiana
corporation income and franchise tax returns.
(2)The information shall not set forth the specific amount of tax credits claimed by a
taxpayer, but shall be reported by range with increments of not more than $500,000,
beginning with $250,000.
Effective upon the signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:1508(B)(33); adds R.S. 47:1508(B)(42))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill
1. Authorizes disclosure of certain tax credit information for publication on the
state's fiscal transparency website for tax credits of $250,000 or more.
Page 3 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.