This bill enacts new provisions in Louisiana law to enhance the integrity of the Medicaid program and the Supplemental Nutrition Assistance Program (SNAP). It authorizes the Louisiana Department of Revenue to share individual-level state income tax return data with the legislative auditor for specific purposes, including ensuring the accuracy of eligibility determinations and detecting and preventing fraud in these programs. The legislative auditor is granted access to this data under the new section R.S. 24:513(Q), which outlines the auditor's powers and duties in relation to these programs.

Additionally, the bill introduces R.S. 47:1508(B)(44), which specifies the conditions under which the Department of Revenue can disclose tax return data to the legislative auditor. This includes the requirement for the auditor to use the data solely for the purposes of verifying eligibility, preventing fraud, and complying with the Medical Assistance Programs Integrity Law. The bill also mandates the establishment of interagency agreements to facilitate data sharing while ensuring compliance with applicable federal laws. The act will take effect upon the governor's signature or after the designated period for bills to become law without signature.