(1) For purposes of this section, the following words and phrases shall have the meanings ascribed herein, unless the context clearly indicates otherwise:(a) “Cash gaming winnings” means only the cash gaming winnings for which the gaming licensee is required to file Form W2-G, or a substantially equivalent form, with the United States Internal Revenue Service.(b) “Commission” means the Mississippi Gaming Commission.(c) “Child support arrearages” means any obligation owed for the care, support or maintenance of a child, including spousal support that is enforced in conjunction with a child support obligation pursuant to Section 43-19-31, Mississippi Code of 1972, which is overdue, unpaid or in arrears.(d) “Gaming licensee” means any entity licensed or permitted to operate gaming operations under current law.(e) “Obligee” means the recipient of Title IV-D services of the Social Security Act to whom child support is owed.(f) “Obligor” means a person who wins a progressive slot machine annuity or cash gaming winnings and has those winnings intercepted due to having child support arrearages.(g) “Progressive slot machine annuity” means only the progressive slot machine annuity winnings for which the gaming licensee is required to file Form W2-G, or a substantially equivalent form, with the United States Internal Revenue Service.(h) “Electronic database access” means the data shared by the Department of Human Services with gaming licensees regarding persons who owe child support arrearages that is updated daily.
(a) “Cash gaming winnings” means only the cash gaming winnings for which the gaming licensee is required to file Form W2-G, or a substantially equivalent form, with the United States Internal Revenue Service.
(b) “Commission” means the Mississippi Gaming Commission.
(c) “Child support arrearages” means any obligation owed for the care, support or maintenance of a child, including spousal support that is enforced in conjunction with a child support obligation pursuant to Section 43-19-31, Mississippi Code of 1972, which is overdue, unpaid or in arrears.
(d) “Gaming licensee” means any entity licensed or permitted to operate gaming operations under current law.
(e) “Obligee” means the recipient of Title IV-D services of the Social Security Act to whom child support is owed.
(f) “Obligor” means a person who wins a progressive slot machine annuity or cash gaming winnings and has those winnings intercepted due to having child support arrearages.
(g) “Progressive slot machine annuity” means only the progressive slot machine annuity winnings for which the gaming licensee is required to file Form W2-G, or a substantially equivalent form, with the United States Internal Revenue Service.
(h) “Electronic database access” means the data shared by the Department of Human Services with gaming licensees regarding persons who owe child support arrearages that is updated daily.
(2) The commission shall collaborate with the Department of Human Services to promulgate all rules and regulations necessary to carry out the provisions of this section, including, but not limited to, a procedure requiring the withholding of payments of progressive slot machine annuities and reportable cash gaming winnings of persons who have outstanding child support arrearages prior to the payment of a progressive slot machine annuity or cash gaming winnings.
(3) The gaming licensee, including any of its officers, employees, attorneys, accountants or other agents, shall not be civilly or criminally liable to any person, including any customer, for any disclosure of information made in accordance with this section, for encumbering or surrendering assets in response to information provided by the Department of Human Services, or for any claims for damages arising from withholding or failing to withhold any progressive slot machine annuities or cash gaming winnings, based upon information provided to it.
(4) If any gaming licensee determines that the winner of a progressive slot machine annuity or cash gaming winnings is a person who has outstanding child support arrearages, the gaming licensee shall deduct the child support arrearage from the payment of the progressive slot machine annuity or cash gaming winnings. The gaming licensee shall forward the deducted amount to the Department of Human Services within seven (7) days. The gaming licensee shall pay the remainder to the person who has outstanding child support arrearages. If the remainder is equal to or less than zero, the person who has an outstanding child support arrearage shall not receive a payment.
(5) The Department of Human Services shall release the encumbered game winnings to the obligee after either:(a) A thirty-day period beginning the day the funds are encumbered; or(b) Until such time as the issue of child support arrearage is resolved, provided that the obligor has filed a written request for an administrative hearing with the Mississippi Department of Human Services Administrative Hearing Division prior to the end of the thirty-day period.
(a) A thirty-day period beginning the day the funds are encumbered; or
(b) Until such time as the issue of child support arrearage is resolved, provided that the obligor has filed a written request for an administrative hearing with the Mississippi Department of Human Services Administrative Hearing Division prior to the end of the thirty-day period.
(6) Grounds for the written request for an administrative hearing challenging the encumbrance of game winnings shall be limited to the following:(a) Mistakes of identity; or(b) Mistakes in amount of child support arrearages.
(a) Mistakes of identity; or
(b) Mistakes in amount of child support arrearages.
(7) Any gaming licensee may deduct an administrative fee from each payment of a progressive slot machine annuity, beginning with the second annuity payment, or cash gaming winnings, of persons who have outstanding child support arrearages per singular or periodic payment, not to exceed Thirty-five Dollars ($35.00).
(8) If the winner of a progressive slot machine annuity or cash gaming winnings is determined not to owe child support arrearages, then the gaming licensee is not required to access the electronic database for that winner on a subsequent progressive slot machine annuity or cash gaming winnings for an additional twenty-four (24) hours.
(9) The commission shall also require that the gaming licensee adopt procedures designed to prevent employees from willfully failing to withhold payments of progressive slot machine annuities or cash gaming winnings from persons who have outstanding child support arrearages based on the information provided by the Department of Human Services that allows the gaming licensee to identify such persons.
(10) Not later than January 1, 2027, the commission and Department of Human Services shall institute all policies, procedures and processes as necessary to implement the provisions of this section.