The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 37 Engrossed 2019 Regular Session Peacock
Present law authorizes municipalities and parishes to refer unpaid debt to the Department of Revenue
for offset against individual income tax refunds.
Proposed law authorizes all units of local government, including school boards and special districts,
to refer unpaid debt to the Department of Revenue for offset against individual income tax refunds.
Present law defines debt as any legally collectible, liquidated sum due and owing an agency that is
in excess of $25.
Proposed law provides that an unpaid balance for public elementary and secondary school meals will
not be considered debt for purposes of the income tax refund offset program.
Present law provides for a priority ranking of refund offset claims.
Proposed law retains present law priority for municipalities and parishes and adds all other local
government units authorized to perform governmental functions, including a school board or special
district to this priority level.
Present law requires state agencies to refer certain delinquent debts to the Office of Debt Recovery
for collection.
Proposed law retains present law for state agencies and authorizes all units of local government to
refer final delinquent debts to the Office of Debt Recovery for collection.
Present law defines debt as any legally collectible, liquidated sum due and owing an agency and
provides for exceptions.
Proposed law retains present law exceptions from the definition of debt and further provides that an
unpaid balance for public elementary and secondary school meals will not be considered debt that
may be referred to the office of debt recovery.
Effective August 1, 2019.
(Amends R.S. 47:299.2(1)(d), (3), 299.11(9), and 1676(B)(3); adds R.S. 47:1676(B)(1.1))
Summary of Amendments Adopted by Senate Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs to
the original bill
1. Adds exceptions to debt collection programs for unpaid school meals.
2. Makes technical changes.