Senate Bill S4374

2021-2022 Legislative Session

Relates to an income tax credit for costs associated with implementing and complying with the farm laborers fair labor practices act

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Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 05, 2022	referred to budget and revenue
Feb 03, 2021	referred to budget and revenue

co-Sponsors

2021-S4374 (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§210-B & 606, Tax L

2021-S4374 (ACTIVE) - Summary

Establishes an income tax credit for costs associated with implementing and complying with the farm laborers fair labor practices act; includes increased labor, overtime, collective bargaining and workers' compensation costs.

2021-S4374 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S4374

SPONSOR: MARTUCCI
 
TITLE OF BILL:

An act to amend the tax law, in relation to an income tax credit for
costs associated with implementing and complying with the farm laborers
fair labor practices act

 
PURPOSE OF BILL:

To ensure fair treatment for our State's farmers struggling with the
increased costs imposed by the farm laborers fair labor practices act.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1- Describes the implementation and applications of the credit
as well as the calculation of costs and carryovers

Section 2- Makes conforming changes to 606 subsection (i) paragraph 1 of
subparagraph B of the tax law

Section 3- Adds a new subsection to Section 606

Section 4-sets forth the effective date

 
JUSTIFICATION:

Agriculture is one of the top economic drivers in upstate New York and
access to fresh, affordable locally grown food is a paramount concern
for hard working families. In 2019, the Legislature passed and the
Governor signed the farm laborers fair labor practices act. This bill
while promoted as a way to better protect workers, added substantial
costs and more onerous regulations to farming. Among other things, the
bill granted workers unemployment, paid family leave, overtime pay and
other benefits. The cost of these changes was to be born entirely by
farmers. While the state has an interest in protecting workers, it also
has an interest in ensuring a level playing field for our farmers. The
new costs and regulation imposed by the bill in question made our farm-
ers less competitive by raising costs and imposed potentially higher
food costs on working families, who particularly during a pandemic can
least, afford them. This bill seeks to address this problem by allowing
a farmer to claim a tax credit equal to the full amount of costs imposed
by the farm laborers fair labor practices act. If the state finds it
necessary to raise the costs on our farms, it should at least be willing
to put its money where its mouth is and provide commiserate tax relief.

 
PRIOR LEGISLATIVE HISTORY:

New Bill

 
FISCAL IMPLICATIONS:

To be determined

 
EFFECTIVE DATE:
Immediately

2021-S4374 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4374
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 3, 2021
                                ___________
 
 Introduced  by Sen. MARTUCCI -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to an  income  tax  credit  for
   costs  associated with implementing and complying with the farm labor-
   ers fair labor practices act

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section  210-B  of the tax law is amended by adding a new
 subdivision 55 to read as follows:
   55. FARM LABOR FAIR LABOR PRACTICES TAX CREDIT. (A) GENERAL. A TAXPAY-
 ER WHO IS AN AGRICULTURAL EMPLOYER SHALL BE  ALLOWED  A  CREDIT,  TO  BE
 COMPUTED  AS  PROVIDED  IN  THIS SUBDIVISION, AGAINST THE TAX IMPOSED BY
 THIS ARTICLE FOR THE COSTS ASSOCIATED WITH  IMPLEMENTING  AND  COMPLYING
 WITH THE PROVISIONS OF THE FARM LABORERS FAIR LABOR PRACTICES ACT.
   (B)  AMOUNT  OF  CREDIT.  THE  AMOUNT OF THE CREDIT AUTHORIZED BY THIS
 SUBDIVISION SHALL BE EQUAL TO ONE HUNDRED PERCENT OF THE INCREASED COSTS
 INCURRED BY THE AGRICULTURAL EMPLOYER INCLUDING,  BUT  NOT  LIMITED  TO,
 COMPLIANCE  WITH  FARM  LABOR  WAGE  AND  OVERTIME  MANDATES, COLLECTIVE
 BARGAINING  PROVISIONS  AND  WORKERS'  COMPENSATION  REQUIREMENTS  WHICH
 RESULT FROM THE MANDATES OF THE FARM LABORERS FAIR LABOR PRACTICES ACT.
   (C)  CARRYOVERS.  THE  CREDIT  ALLOWED  UNDER  THIS SUBDIVISION MAY BE
 CLAIMED AND IF NOT FULLY USED IN THE INITIAL YEAR FOR WHICH  THE  CREDIT
 IS CLAIMED MAY BE CARRIED OVER, IN ORDER, TO EACH OF THE FIVE SUCCEEDING
 TAXABLE YEARS. THE CREDIT AUTHORIZED BY THIS SUBDIVISION MAY NOT BE USED
 TO REDUCE THE TAX LIABILITY OF THE CREDIT CLAIMANT BELOW ZERO.
   §  2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 of the tax law is amended by adding a  new  clause  (xlvi)  to  read  as
 follows:
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07010-01-1

 S. 4374                             2
 
 (XLVI) FARM LABOR FAIR LABOR         COSTS UNDER SUBDIVISION
 PRACTICES TAX CREDIT                 FIFTY-FIVE OF SECTION
 UNDER SUBSECTION (KKK)               TWO HUNDRED TEN-B
 
   §  3. Section 606 of the tax law is amended by adding a new subsection
 (kkk) to read as follows:
   (KKK) FARM LABOR FAIR LABOR  PRACTICES  TAX  CREDIT.  (A)  GENERAL.  A
 TAXPAYER  WHO  IS AN AGRICULTURAL EMPLOYER SHALL BE ALLOWED A CREDIT, TO
 BE COMPUTED AS PROVIDED IN THIS SUBSECTION, AGAINST THE TAX  IMPOSED  BY
 THIS  ARTICLE  FOR  THE COSTS ASSOCIATED WITH IMPLEMENTING AND COMPLYING
 WITH THE PROVISIONS OF THE FARM LABORERS FAIR LABOR PRACTICES ACT.
   (B) AMOUNT OF CREDIT. THE AMOUNT OF  THE  CREDIT  AUTHORIZED  BY  THIS
 SUBSECTION  SHALL BE EQUAL TO ONE HUNDRED PERCENT OF THE INCREASED COSTS
 INCURRED BY THE AGRICULTURAL EMPLOYER INCLUDING,  BUT  NOT  LIMITED  TO,
 COMPLIANCE  WITH  FARM  LABOR  WAGE  AND  OVERTIME  MANDATES, COLLECTIVE
 BARGAINING  PROVISIONS  AND  WORKERS'  COMPENSATION  REQUIREMENTS  WHICH
 RESULT FROM THE MANDATES OF THE FARM LABORERS FAIR LABOR PRACTICES ACT.
   (C)  CARRYOVERS.  THE  CREDIT  ALLOWED  UNDER  THIS  SUBSECTION MAY BE
 CLAIMED AND IF NOT FULLY USED IN THE INITIAL YEAR FOR WHICH  THE  CREDIT
 IS CLAIMED MAY BE CARRIED OVER, IN ORDER, TO EACH OF THE FIVE SUCCEEDING
 TAXABLE  YEARS. THE CREDIT AUTHORIZED BY THIS SUBSECTION MAY NOT BE USED
 TO REDUCE THE TAX LIABILITY OF THE CREDIT CLAIMANT BELOW ZERO.
   § 4. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2021.

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Senate Bill S4374

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

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co-Sponsors

2021-S4374 (ACTIVE) - Details

2021-S4374 (ACTIVE) - Summary

2021-S4374 (ACTIVE) - Sponsor Memo

2021-S4374 (ACTIVE) - Bill Text download pdf

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Sponsored By

Mike Martucci

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

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co-Sponsors

Edward A. Rath III

2021-S4374 (ACTIVE) - Details

2021-S4374 (ACTIVE) - Summary

2021-S4374 (ACTIVE) - Sponsor Memo

2021-S4374 (ACTIVE) - Bill Text download pdf

Comments