Assembly Bill A4565

2025-2026 Legislative Session

Extends eligibility for the farm employer overtime tax credit

download bill text pdf

Sponsored By

Current Bill Status - In Assembly Committee

  • 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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2025-A4565 (ACTIVE) - Details

See Senate Version of this Bill:
S3961
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §42-a, Tax L
Versions Introduced in 2023-2024 Legislative Session:
A9824, S9082

2025-A4565 (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.

2025-A4565 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4565
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 4, 2025
                                ___________
 
 Introduced  by M. of A. LUPARDO, JONES, BUTTENSCHON, SANTABARBARA, LUNS-
   FORD, STIRPE, KELLES, HUNTER,  STECK,  MAGNARELLI,  BRONSON,  WOERNER,
   TAPIA -- read once and referred to the Committee on Ways and Means
 
 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 on the ninetieth day  after  it  shall
 have become a law.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08498-01-5

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