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Idaho Code · Title 59 · Public Officers and Employees
Idaho Code § 59-1332

Pick Up Of Employee Contributions

Ch. 13 — PUBLIC EMPLOYEE RETIREMENT SYSTEM
Idaho Code ● ACTIVE State Law Title 59
Statutory Text

Idaho Code § 59-1332 — Pick Up Of Employee Contributions.

TITLE 59 PUBLIC OFFICERS IN GENERAL CHAPTER 13 PUBLIC EMPLOYEE RETIREMENT SYSTEM 59-1332. Pick up of employee contributions. (1) An employer, pursuant to the provisions of section 414(h)(2) of the Internal Revenue Code of 1954, as amended, shall pick up and pay the contributions which would be payable by the employees as members under sections 59-1331 and 72-1431 , Idaho Code, with respect to the service of employees after June 30, 1983. (2)  The members’ contributions picked up by an employer shall be designated for all purposes of the retirement system as member contributions, except for the determination of tax upon a distribution from the retirement system. These accumulated contributions shall become part of the members’ accumulated contributions, but accounted for separately from those previously accumulated. (3)  Member contributions picked up by an employer shall be payable from the same source as is used to pay compensation to a member, and shall be included in the member’s salary as defined in subsection (31) of section 59-1302 , Idaho Code.

History:[(59-1332) 1983, ch. 163, sec. 1, p. 469; am. 1986, ch. 147, sec. 2, p. 414; am. and redesig. 1990, ch. 231, sec. 25, p. 630.]
Source: legislature.idaho.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-IC59-SEC-4E6595
Entity Class
STATUTE / IDAHO-STATE-CODE-SECTION
Domain Signature
boisestandard.org
Jurisdiction
Idaho — United States
Citation
Idaho Code § 59-1332
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
5214b3695e433829...
Semantic Edges
Pending — corpus passes queued
The statutory text of Idaho Code § 59-1332 is reproduced from the official Idaho Legislature website (legislature.idaho.gov), published by the Idaho Legislative Services Office. Idaho Code is public domain.
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Ch. 13 — PUBLIC EMPLOYEE RETIREMENT SYSTEM
Idaho Code § 59-1301Idaho Code § 59-1302Idaho Code § 59-1303Idaho Code § 59-1304Idaho Code § 59-1305Idaho Code § 59-1305AIdaho Code § 59-1306Idaho Code § 59-1307Idaho Code § 59-1308Idaho Code § 59-1309Idaho Code § 59-1310Idaho Code § 59-1311Idaho Code § 59-1312Idaho Code § 59-1313Idaho Code § 59-1314Idaho Code § 59-1315Idaho Code § 59-1316Idaho Code § 59-1317Idaho Code § 59-1318Idaho Code § 59-1319Idaho Code § 59-1320Idaho Code § 59-1321Idaho Code § 59-1322Idaho Code § 59-1324Idaho Code § 59-1325Idaho Code § 59-1326Idaho Code § 59-1327Idaho Code § 59-1328Idaho Code § 59-1329Idaho Code § 59-1331
Idaho Code — public domain ← Idaho Code Index
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boisestandard.org → United States → Idaho → Idaho Code → Title 59 → Idaho Code § 59-1332