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

download bill text pdf

Sponsored By

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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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

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

              

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