Bill Text: NY A09824 | 2023-2024 | 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 1-0)

Status: (Introduced) 2024-04-09 - referred to ways and means [A09824 Detail]

Download: New_York-2023-A09824-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          9824

                   IN ASSEMBLY

                                      April 9, 2024
                                       ___________

        Introduced  by M. of A. LUPARDO -- read once and referred to the Commit-
          tee 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 immediately.



         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14992-01-4