RDCSB37 3945 2938
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)]
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.
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.
Effective August 1, 2019.
(Amends R.S. 47:299.2(1)(d), 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.
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
engrossed bill:
1. Remove amounts due from unpaid public elementary or secondary school meal
balances from the definition of debt that may be referred to the Office of Debt
Recovery.
2. Make technical amendments.
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