S T A T E O F N E W Y O R K
________________________________________________________________________
8760
2019-2020 Regular Sessions
I N A S S E M B L Y
November 25, 2019
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Introduced by M. of A. LUPARDO, WOERNER, LIFTON, BLANKENBUSH, CROUCH,
HAWLEY, FINCH -- read once and referred to the Committee on Ways and
Means
AN ACT to amend the tax law, in relation to the farm workforce retention
credit; and to amend chapter 60 of the laws of 2016 amending the tax
law relating to creating a farm workforce retention credit, in
relation to the effectiveness of such provisions
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision (e) of section 42 of the tax law, as added by
section 1 of part RR of chapter 60 of the laws of 2016, is amended to
read as follows:
(e) For taxable years beginning on or after January first, two thou-
sand 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13905-02-9
A. 8760 2
the product of the total number of eligible farm employees and [six]
EIGHT hundred dollars. FOR TAXABLE YEARS BEGINNING ON OR AFTER 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 ELIGI-
BLE FARM EMPLOYEES AND TWELVE HUNDRED DOLLARS.
§ 2. Section 5 of part RR of chapter 60 of the laws of 2016 amending
the tax law relating to creating a farm workforce retention credit is
amended to read as follows:
§ 5. This act shall take effect immediately and shall apply only to
taxable years beginning on or after January 1, 2017 [and before January
1, 2022].
§ 3. This act shall take effect immediately.