STATE OF NEW YORK
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2905--A
2017-2018 Regular Sessions
IN SENATE
January 18, 2017
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Introduced by Sens. RITCHIE, DeFRANCISCO, GALLIVAN, HELMING, LARKIN,
MARCHIONE, MURPHY, O'MARA, SERINO, TEDISCO, VALESKY -- read twice and
ordered printed, and when printed to be committed to the Committee on
Investigations and Government Operations -- recommitted to the Commit-
tee on Investigations and Government Operations in accordance with
Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to the farm workforce retention
credit
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision (e) of section 42 of the tax law, as added by
2 section 1 of part RR of chapter 60 of the laws of 2016, is amended to
3 read as follows:
4 (e) For taxable years beginning on or after January first, two thou-
5 sand seventeen and before January first, two thousand eighteen, the
6 amount of the credit allowed under this section shall be equal to the
7 product of the total number of eligible farm employees and two hundred
8 fifty dollars. For taxable years beginning on or after January first,
9 two thousand eighteen and before January first, two thousand nineteen,
10 the amount of the credit allowed under this section shall be equal to
11 the product of the total number of eligible farm employees and [three]
12 six hundred dollars. For taxable years beginning on or after January
13 first, two thousand nineteen and before January first, two thousand
14 twenty, the amount of the credit allowed under this section shall be
15 equal to the product of the total number of eligible farm employees and
16 [five] eight hundred dollars. For taxable years beginning on or after
17 January first, two thousand twenty and before January first, two thou-
18 sand twenty-one, the amount of the credit allowed under this section
19 shall be equal to the product of the total number of eligible farm
20 employees and [four hundred] one thousand dollars. For taxable years
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08276-02-8
S. 2905--A 2
1 beginning on or after January first, two thousand twenty-one and before
2 January first, two thousand twenty-two, the amount of the credit allowed
3 under this section shall be equal to the product of the total number of
4 eligible farm employees and [six hundred] one thousand two hundred
5 dollars.
6 § 2. This act shall take effect immediately.
