S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6109
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                               May 16, 2019
                                ___________
 
 Introduced  by Sens. MAY, RITCHIE -- read twice and ordered printed, and
   when printed to be committed to the Committee  on  Investigations  and
   Government Operations
 
 AN ACT to amend the tax law, in relation to the farm workforce retention
   credit
 
   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]
 SIX 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] EIGHT hundred dollars. For taxable years beginning  on  or  after
 January  first,  two thousand twenty and before January first, two thou-
 sand 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] ONE THOUSAND  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 the product of the total number  of
 eligible  farm  employees  and  [six  hundred]  ONE THOUSAND TWO HUNDRED
 dollars.
   § 2. This act shall take effect immediately.
 
              
             
                          
                  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04050-01-9