Bill Text: NY A04565 | 2025-2026 | General Assembly | Introduced

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Bill Title: 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.

Spectrum: Partisan Bill (Democrat 13-0)

Status: (Introduced) 2025-02-04 - referred to ways and means [A04565 Detail]

Download: New_York-2025-A04565-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          4565

                               2025-2026 Regular Sessions

                   IN ASSEMBLY

                                    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:

     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 on the ninetieth day  after  it  shall
    22  have become a law.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08498-01-5