New York 2025-2026 Regular Session

New York Senate Bill S03961

Introduced
1/31/25  
Refer
1/31/25  

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 S03961 seeks to amend 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 amendment aims to clarify and broaden the scope of who can benefit from the existing tax credit, which is designed to support farm employers in managing overtime costs for their employees. The bill specifically outlines the definitions of eligible farm employees and the conditions under which these credits can be claimed, ensuring that the provisions are aligned with the current labor law definitions.

Impact

If enacted, this bill would modify the existing tax law to include PEOs in the eligibility criteria for the farm employer overtime tax credit. This change could potentially increase the number of entities that can benefit from the tax credit, thereby providing additional financial relief to farm employers who utilize PEOs for their labor needs. The amendment is expected to enhance the operational flexibility of farm employers in New York, allowing them to better manage labor costs while complying with state labor regulations.

Sentiment

The sentiment surrounding Bill S03961 appears to be generally supportive, particularly among stakeholders in the agricultural sector who see the potential benefits of extending the tax credit to PEOs. However, there may be some concerns regarding the implications of this change on the overall labor market and the enforcement of labor laws, as discussions around the bill have highlighted the need for clarity in the definitions and eligibility criteria.

Contention

Notable points of contention may arise from differing opinions on the inclusion of PEOs in the eligibility for the tax credit. Some legislators and stakeholders may argue that this could lead to unintended consequences, such as potential abuses of the tax credit system or complications in labor law enforcement. Others may advocate for the change, emphasizing the need for flexibility in labor management for farm employers, particularly in light of labor shortages in the agricultural sector.

Companion Bills

NY A04565

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 A04565

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.