IDAPA 59.01.01.754

Carry-Over Of Credit

Last amended: 2024Year: 2026Length: 67 wordsOfficial source
Should the credit exceed the employer’s contribution invoices for the succeeding twelve (12) month period, any remaining credits will carry over to the following year together with an additional credit representing an interest payment. The interest credit shall equal the balance of remaining credits multiplied by a ratio representing the regular rate of interest. This process shall be repeated annually until all credits have been used. (7-1-24)
IDAPA 59.01.01.754: Carry-Over Of Credit | Justis AI