From everything I gather, the entire benefit is on a use it or lose it basis. Translated, it means that: A. If you do not take advantage of the $50 credit during the first half of the year (January - June), you lose it. Therefore, you cannot recoup that money even if you spend $100 or more during the second half. (You'd still only get $50 back). B. Same logic applies during the second half. You cannot make up for it in the next year's first six months. C. And lastly, if you do not leverage this benefit in a calendar year at all, you don't get anything.