New York 2025-2026 Regular Session

New York Assembly Bill A04565

Introduced
2/4/25  
Refer
2/4/25  

Caption

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.

Summary

Bill A04565 amends the New York tax law to extend eligibility for the farm employer overtime tax credit to certain professional employer organizations (PEOs) that have a contractual relationship with eligible farm employers. This change aims to provide additional support to farm employers by allowing them to benefit from the tax credit, which is designed to alleviate the financial burden associated with overtime pay for farm laborers. The bill clarifies the definitions of eligible farm employers and employees, ensuring that the tax credit is accessible to a broader range of agricultural entities.

Impact

The bill's passage would modify existing tax law, specifically section 42-a of the tax law, to include professional employer organizations in the eligibility criteria for the farm employer overtime tax credit. This change could potentially increase the number of farm employers who can claim the credit, thereby encouraging the hiring of farm laborers and supporting the agricultural sector in New York. It may also lead to increased compliance with labor laws as more employers seek to take advantage of the tax benefits.

Sentiment

The sentiment around Bill A04565 appears to be generally positive among its sponsors and supporters, who argue that it will provide necessary financial relief to farm employers. However, there may be concerns from some stakeholders regarding the implications of extending tax credits to PEOs, particularly regarding the oversight and regulation of such organizations in the agricultural sector.

Contention

Notable points of contention may arise from differing opinions on the role of professional employer organizations in agriculture. Some lawmakers and agricultural advocates may argue that PEOs could complicate the employer-employee relationship and dilute accountability in labor practices. Conversely, supporters of the bill may contend that PEOs can help streamline payroll and compliance processes for farm employers, ultimately benefiting the agricultural workforce.

Companion Bills

NY S03961

Same As 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.

Previously Filed As

NY S03961

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.

NY SB628

Employment: employer contributions: employee withholdings: credit: agricultural employees.

NY SB921

Employment: employer contributions: employee withholdings: credit: agricultural employees.

NY SB329

Require employers to use e-verify for employment eligibility

NY S4277

Provides tax credits to certain employers of employees less than 18 years old.

NY H5678

Requires small employers with one to fifty (1-50) employees and large employers with fifty (50) or more employees to pay overtime wages to exempt workers if their salary exceeds varying multipliers of minimum wage for a forty (40) hour workweek.

NY S0589

Requires small employers with one to fifty (1-50) employees and large employers with fifty (50) or more employees to pay overtime wages to exempt workers if their salary exceeds varying multipliers of minimum wage for a forty (40) hour workweek.

NY S2166

Requires small employers with one to fifty (1-50) employees and large employers with fifty (50) or more employees to pay overtime wages to exempt workers if their salary exceeds varying multipliers of minimum wage for a forty (40) hour workweek.

NY H7490

Requires small employers with one to fifty (1-50) employees and large employers with fifty (50) or more employees to pay overtime wages to exempt workers if their salary exceeds varying multipliers of minimum wage for a forty (40) hour workweek.

NY A05837

Requires employers contracted for work on state-funded public works projects verify employment eligibility of employees.

Similar Bills

No similar bills found.