{"data":{"id":"us-id/idaho-code-72-1319a","jurisdiction":"us-id","citation":"Idaho Code § 72-1319A","heading":"Deficit employer.","body":"\"Deficit employer\" means a covered employer who has established a record of accumulated benefits charged to his account in excess of his accumulated contributions paid as of the cut-off date.","path":["TITLE 72 WORKER’S COMPENSATION AND RELATED LAWS — INDUSTRIAL COMMISSION","CHAPTER 13 EMPLOYMENT SECURITY LAW"],"source_url":"https://legislature.idaho.gov/statutesrules/idstat/title72/t72ch13/sect72-1319a/","current_through":"2026 Legislative Session","vintage":"","retrieved_at":"2026-09-04T11:44:19Z","sha256":"de7b14cf980015ceb78e3c8cfa9f86dce406c271767e0665bcd1539438207d7e","source_id":"us-id","stale":false,"prev":"us-id/idaho-code-72-1319","next":"us-id/idaho-code-72-1319b"},"notice":"GroundRules: Original legal text. Not legal advice."}