Extends eligibility for the farm employer overtime tax credit to certain professional employer organizations that are in a contractual relationship with an eligible farm employer.
STATE OF NEW YORK
________________________________________________________________________
3961
2025-2026 Regular Sessions
IN SENATE
January 31, 2025
___________
Introduced by Sens. HINCHEY, BORRELLO, WEBB -- read twice and ordered
printed, and when printed to be committed to the Committee on Investi-
gations and Government Operations
AN ACT to amend the tax law, in relation to eligibility for the farm
employer overtime tax credit
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision (a) of section 42-a of the tax law, as added by
2 section 2 of subpart C of part B of chapter 59 of the laws of 2022, is
3 amended to read as follows:
4 (a) Notwithstanding subdivision (f) of section forty-two of this arti-
5 cle, a taxpayer that is a farm employer [or], an owner of a farm employ-
6 er, or a professional employer organization as defined in section nine
7 hundred sixteen of the labor law that is in a contractual relationship
8 with an eligible farm employer shall be eligible for a credit against
9 the tax imposed under article nine-A or twenty-two of this chapter,
10 pursuant to the provisions referenced in subdivision (i) of this
11 section.
12 § 2. Subdivision (d) of section 42-a of the tax law, as added by
13 section 2 of subpart C of part B of chapter 59 of the laws of 2022, is
14 amended to read as follows:
15 (d) An eligible farm employee is an individual who meets the defi-
16 nition of a "farm laborer" under section two of the labor law who is
17 employed by a farm employer or a professional employer organization as
18 defined in section nine hundred sixteen of the labor law that is in a
19 contractual relationship with an eligible farm employer in New York
20 state, but excluding general executive officers of the farm employer.
21 § 3. This act shall take effect on the ninetieth day after it shall
22 have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08498-01-5
