STATE OF NEW YORK
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4419--A
2017-2018 Regular Sessions
IN SENATE
February 14, 2017
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Introduced by Sen. MURPHY -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- recommitted to the Committee 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 amount of the farm work-
force retention credit in the county of Westchester
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 42 of the tax law is amended by adding a new subdi-
2 vision (e-1) to read as follows:
3 (e-1) Notwithstanding the provisions of subdivision (e) of this
4 section, for taxable years beginning on or after January first, two
5 thousand nineteen and before January first, two thousand twenty, if such
6 farm is located in the county of Westchester, the amount of the credit
7 allowed under this section shall be equal to the product of the total
8 number of eligible farm employees and nine hundred dollars. For taxable
9 years beginning on or after January first, two thousand twenty and
10 before January first, two thousand twenty-one, if such farm is located
11 in the county of Westchester, the amount of the credit allowed under
12 this section shall be equal to the product of the total number of eligi-
13 ble farm employees and one thousand two hundred dollars. For taxable
14 years beginning on or after January first, two thousand twenty-one and
15 before January first, two thousand twenty-two, if such farm is located
16 in the county of Westchester, the amount of the credit allowed under
17 this section shall be equal to the product of the total number of eligi-
18 ble farm employees and one thousand five hundred dollars.
19 § 2. This act shall take effect immediately and shall apply only to
20 taxable years beginning on or after January 1, 2019 and before January
21 1, 2022.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02322-03-7
