 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          9082
 
                    IN SENATE
 
                                     April 16, 2024
                                       ___________
 
        Introduced  by  Sen. HINCHEY -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment 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 immediately.
 
 
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14992-01-4
Extends eligibility for the farm employer overtime tax credit

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