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 82 Original 2020 Regular Session Bacala
Abstract: Authorizes the legislative auditor to access and the Dept. of Revenue to share individual
income, corporation income, and franchise tax return data for the limited purposes of
ensuring accuracy and detecting and preventing fraud in state programs.
Present law 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. Present law provides several
authorizations and qualifications for various purposes.
Proposed law authorizes the secretary of the La. Department 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.
Proposed law further authorizes the secretary of the La. Dept. of Revenue to disclose individual
income and corporation income and franchise tax return data to the legislative auditor for the limited
purposes of ensuring accuracy of eligibility determinations, detecting and preventing fraud, and
verifying compliance regarding state-operated or state-administered programs, including any
assistance, benefit, credit, or incentive operated, administered, issued, or granted by the state which
is based or partially based on an income or asset test.
Proposed law authorizes the secretary of the La. Dept. of Revenue to enter into an agreement to
facilitate sharing of data with the legislative auditor for the purposes set forth in proposed law.
Present law provides for the powers and duties of the legislative auditor.
Proposed law authorizes the legislative auditor to access individual income, corporation income, and
franchise tax return data for the limited purposes of ensuring accuracy and detecting and preventing
fraud in certain programs and verifying compliance with all applicable program requirements.
Effective upon signature of governor or lapse of time for gubernatorial action. (Adds R.S. 24:513(P) and R.S. 47:1508(B)(43) and (44))