Subpart B — Tax Credit Reduction [reserved]

Authorizing Statute

• Repayment by State; certification; transfer; interest on loan; credit of interest on loan

  42 U.S.C. § 1322
• Rules and regulations

  26 U.S.C. § 7805
• Transfers between Federal unemployment account and employment security administration account

  42 U.S.C. § 1102