S T A T E O F N E W Y O R K
________________________________________________________________________
3886--A
2021-2022 Regular Sessions
I N A S S E M B L Y
January 28, 2021
___________
Introduced by M. of A. LUPARDO, WOERNER, STIRPE, L. ROSENTHAL, HUNTER,
BLANKENBUSH, HAWLEY, B. MILLER, NORRIS -- read once and referred to
the Committee on Ways and Means -- recommitted to the Committee on
Ways and Means in accordance with Assembly Rule 3, sec. 2 -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
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. Subsection (e) of section 42 of the tax law, as amended by
section 1 of part FF of chapter 59 of the laws of 2021, 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06913-03-2
A. 3886--A 2
dollars. For taxable years beginning on or after January first, two
thousand twenty-one and before January first, two thousand [twenty-five]
TWENTY-SIX, 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] 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, as
amended by section 2 of part FF of chapter 59 of the laws of 2021, 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, [2025] 2026.
§ 3. This act shall take effect immediately.