§ 42. Farm workforce retention credit. (a) A taxpayer that is a farm
employer or an owner of a 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 (g) of
this section.

(b) A farm employer is a corporation (including a New York S
corporation), a sole proprietorship, a limited liability company or a
partnership who is also an eligible farmer.

(c) For purposes of this section, the term "eligible farmer" means a
taxpayer whose federal gross income from farming as defined in
subsection (n) of section six hundred six of this chapter for the
taxable year is at least two-thirds of excess federal gross income.
Excess federal gross income means the amount of federal gross income
from all sources for the taxable year in excess of thirty thousand
dollars. For purposes of this section, payments from the state's
farmland protection program, administered by the department of
agriculture and markets, shall be included as federal gross income from
farming for otherwise eligible farmers.

(d) An eligible farm employee is an individual who is employed for
five hundred hours or more per taxable year, by a farm employer in New
York state, but excluding general executive officers of the farm
employer; provided, however, that where an individual employed by a farm
employer in New York state becomes unable to work due to a documented
illness or disability, the hours such individual is employed may be
combined with the hours worked by an individual hired to replace such
individual when determining whether the five hundred hour threshold has
been met.

(d-1) Special rules. If more than fifty percent of such eligible
farmer's federal gross income from farming is from the sale of wine from
a licensed farm winery as provided for in article six of the alcoholic
beverage control law, or from the sale of cider from a licensed farm
cidery as provided for in section fifty-eight-c of the alcoholic
beverage control law, then an eligible farm employee of such eligible
farmer shall be included for purposes of calculating the amount of
credit allowed under this section only if such eligible farm employee is
employed by such eligible farmer on qualified agricultural property as
defined in paragraph four of subsection (n) of section six hundred six
of this chapter.

(e) For taxable years beginning on or after January first, two
thousand seventeen and before January first, two thousand eighteen, the
amount of the credit allowed under this section shall be equal to the
product of the total number of eligible farm employees and two hundred
fifty dollars. For taxable years beginning on or after January first,
two thousand eighteen and before January first, two thousand nineteen,
the amount of the credit allowed under this section shall be equal to
the product of the total number of eligible farm employees and three
hundred dollars. For taxable years beginning on or after January first,
two thousand nineteen and before January first, two thousand twenty, the
amount of the credit allowed under this section shall be equal to the
product of the total number of eligible farm employees and five hundred
dollars. For taxable years beginning on or after January first, two
thousand twenty and before January first, two thousand twenty-one, the
amount of the credit allowed under this section shall be equal to the
product of the total number of eligible farm employees and four hundred
dollars. For taxable years beginning on or after January first, two
thousand twenty-one and before January first, two thousand twenty-two,
the amount of the credit allowed under this section shall be equal to
the product of the total number of eligible farm employees and six
hundred dollars. For taxable years beginning on or after January first,
two thousand twenty-two and before January first, two thousand
twenty-six, the amount of the credit allowed under this section shall be
equal to the product of the total number of eligible farm employees and
twelve hundred dollars.

(f) A taxpayer claiming the credit allowed under this section shall
not be allowed to claim any other tax credit allowed under this chapter,
except the credit allowed under section forty-two-a of this article,
with respect to any eligible farm employee included in the total number
of eligible farm employees used to determine the amount of the credit
allowed under this section.

(g) Cross references: For application of the credit provided in this
section, see the following provisions of this chapter:

(1) Article 9-A: Section 210-B, subdivision 51.

(2) Article 22: Section 606, subsection (fff).