Senate Bill S9082

2023-2024 Legislative Session

Extends eligibility for the farm employer overtime tax credit

download bill text pdf

Sponsored By

Current Bill Status - Passed Senate & Assembly

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2023-S9082 (ACTIVE) - Details

See Assembly Version of this Bill:
A9824
Law Section:
Tax Law
Laws Affected:
Amd §42-a, Tax L

2023-S9082 (ACTIVE) - Summary

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.

2023-S9082 (ACTIVE) - Sponsor Memo

2023-S9082 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9082
 
                             I N  S E N A T E
 
                              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:

   Section 1. Subdivision (a) of section 42-a of the tax law, as added by
 section 2 of subpart C of part B of chapter 59 of the laws of 2022,   is
 amended to read as follows:
   (a) Notwithstanding subdivision (f) of section forty-two of this arti-
 cle, a taxpayer that is a farm employer [or], an owner of a farm employ-
 er,  OR  A PROFESSIONAL EMPLOYER ORGANIZATION AS DEFINED IN SECTION NINE
 HUNDRED SIXTEEN OF THE LABOR LAW THAT IS IN A  CONTRACTUAL  RELATIONSHIP
 WITH  AN  ELIGIBLE  FARM EMPLOYER shall be eligible for a credit against
 the tax imposed under article nine-A  or  twenty-two  of  this  chapter,
 pursuant  to  the  provisions  referenced  in  subdivision  (i)  of this
 section.
   § 2. Subdivision (d) of section 42-a of  the  tax  law,  as  added  by
 section  2  of subpart C of part B of chapter 59 of the laws of 2022, is
 amended to read as follows:
   (d) An eligible farm employee is an individual  who  meets  the  defi-
 nition  of  a  "farm  laborer" under section two of the labor law who is
 employed by a farm employer OR A PROFESSIONAL EMPLOYER  ORGANIZATION  AS
 DEFINED  IN  SECTION  NINE HUNDRED SIXTEEN OF THE LABOR LAW THAT IS IN A
 CONTRACTUAL RELATIONSHIP WITH AN ELIGIBLE  FARM  EMPLOYER  in  New  York
 state, but excluding general executive officers of the farm employer.
   § 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

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