NY State Senate Bill S3502A

Archive: Last Bill Status - Passed Senate

Introduced
In Committee
On Floor Calendar
- Passed Senate
- Passed Assembly
Delivered to Governor
Signed/Vetoed by Governor

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Actions

view actions (11)

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 09, 2022	referred to ways and means delivered to assembly passed senate
Mar 03, 2022	advanced to third reading
Mar 02, 2022	2nd report cal.
Mar 01, 2022	1st report cal.592
Feb 01, 2022	reported and committed to finance
Jan 26, 2022	print number 3502a
Jan 26, 2022	amend and recommit to investigations and government operations
Jan 05, 2022	referred to investigations and government operations
Jan 29, 2021	referred to investigations and government operations

Votes

view votes

Mar 9, 2022 - floor Vote

S3502A

floor

Aye

Nay

Absent

Excused

Abstained

Mar 1, 2022 - Finance committee Vote

S3502A

committee

Aye

Nay

Aye with Reservations

Absent

Excused

Abstained

Feb 1, 2022 - Investigations and Government Operations committee Vote

S3502A

committee

Aye

Nay

Aye with Reservations

Absent

Excused

Abstained

Bill Amendments

Original

A (Active)

Original

A (Active)

Co-Sponsors

S3502 - Details

See Assembly Version of this Bill:: A3886
Law Section:: Tax Law
Laws Affected:: Amd §42, Tax L; amd Part RR §5, Chap 60 of 2016
Versions Introduced in 2019-2020 Legislative Session:: S6773, A8760

S3502 - Summary

Increases the amount of the farm workforce retention credit from $600 to $1,200 per farm employee.

S3502 - Sponsor Memo

 
BILL NUMBER: S3502

SPONSOR: HINCHEY
 
TITLE OF BILL:

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

 
PURPOSE:

The purpose of this legislation is to increase the amount of the farm
workforce retention credit and extend the effectiveness of the credit.

 
SUMMARY OF PROVISIONS:

Section 1 - Amends section 42 subdivision (e) of the tax law to increase
credit from six hundred to eight hundred per eligible employee in the
taxable year beginning January 1, 2021. The legislation also increases
the tax credit beginning January 2022 to one thousand two hundred

dollars per eligible employee.

Section 2 - Amends section 5 of part RR of chapter 60 of the laws of
2016 to remove the January 2022 sunset on the credit.

Section 3 -Effective Date -Immediately.

 
EXISTING LAW:

Under the existing law, farm owners are eligible to claim the credit as
follows per eligible farm employee.  January 1,2017, and before January
1, 2018-$250 January 1,2018, and before January I, 2019-$300 January 1,
2019, and before January 1, 2020-$500 January 1, 2020, and before Janu-
ary 1, 2021-$400 January 1, 2021, and before January 1,2022-$600 Lastly
this credit is set to expire on January 1, 2022.

 
JUSTIFICATION:

Farms across New York are contending with a 23.5 percent in total
production costs since 2007. These costs are largely the result of
increased labor costs. According to 2017 USDA ERS data, farm labor
expense in New York was about 13.2 percent of the value of agricultural
receipts, compared to the national average of 9.5 percent. A recent Farm
Credit East report estimates that labor costs will increase by $299
million. New York farmers faced a number of challenges in recent years
including a rising minimum wage, a tightening labor market, and upcoming
changes to overtime pay. These costs place New York farmers at a compet-
itive disadvantage. As producers of commodities farms have a limited
ability to increases prices in national and international market. in an
effort to provide relief for farm employers, this legislation seeks to
increase a valuable tax credit for farmers. As markets continue to fluc-
tuate and labor costs continue to rise it is important to provide farm
employers with certainty. This legislation provides an added measure of
certainty by extending the farm workforce retention credit permanently
and increasing its value.

 
LEGISLATIVE HISTORY:

2019-2020: 5.6773 PASSED SENATE / A.8760 ways and means

 
FISCAL IMPLICATIONS:

$50 million a year.

 
EFFECTIVE DATE:
Immediately

S3502 - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3502
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 29, 2021
                                ___________
 
 Introduced  by  Sen. HINCHEY -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 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.

                                                            LBD06913-01-1

 S. 3502                             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-FOUR, 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.

Co-Sponsors

view additional co-sponsors

S3502A (ACTIVE) - Details

See Assembly Version of this Bill:: A3886
Law Section:: Tax Law
Laws Affected:: Amd §42, Tax L; amd Part RR §5, Chap 60 of 2016
Versions Introduced in 2019-2020 Legislative Session:: S6773, A8760

S3502A (ACTIVE) - Summary

Increases the amount of the farm workforce retention credit from $600 to $1,200 per farm employee.

S3502A (ACTIVE) - Sponsor Memo

 
BILL NUMBER: S3502A

SPONSOR: HINCHEY
 
TITLE OF BILL:

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

 
PURPOSE:

The purpose of this legislation is to increase the amount of the farm
workforce retention credit and extend the effectiveness of the credit.

 
SUMMARY OF PROVISIONS:

Section 1 - Amends section 42 subdivision (e) of the tax law to increase
credit allowed under this section to the product of the total number of
eligible farm employees and (six) twelve hundred dollars.

Section 2 - Amends section 5 of part RR of chapter 60 of the laws of

2016 to remove the January 2022 sunset on the credit.

Section 3 -Effective Date - Immediately.

 
JUSTIFICATION:

Farms across New York are contending with a 23.5 percent in total
production costs since 2007. These costs are largely the result of
increased labor costs. According to 2017 USDA ERS data, farm labor
expense in New York was about 13.2 percent of the value of agricultural
receipts, compared to the national average of 9.5 percent. A recent Farm
Credit East report estimates that labor costs will increase by $299
million. New York farmers faced a number of challenges in recent years
including a rising minimum wage, a tightening labor market, and upcoming
changes to overtime pay. These costs place New York farmers at a compet-
itive disadvantage. As producers of commodities farms have a limited
ability to increases prices in national and international market. in an
effort to provide relief for farm employers, this legislation seeks to
increase a valuable tax credit for farmers. As markets continue to fluc-
tuate and labor costs continue to rise it is important to provide farm
employers with certainty. This legislation provides an added measure of
certainty by extending the farm workforce retention credit permanently
and increasing its value.

 
LEGISLATIVE HISTORY:

2019-2020: S.6773 PASSED SENATE / A.8760 ways and means

 
FISCAL IMPLICATIONS:

$50 million a year.

 
EFFECTIVE DATE:
Immediately

S3502A (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3502--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 29, 2021
                                ___________
 
 Introduced by Sens. HINCHEY, BORRELLO, MANNION -- read twice and ordered
   printed, and when printed to be committed to the Committee on Investi-
   gations  and  Government Operations -- recommitted to the Committee on
   Investigations and Government Operations  in  accordance  with  Senate
   Rule  6,  sec.  8  --  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.
                                                            LBD06913-02-2

 S. 3502--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.

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The New York State Senate

senate Bill S3502A

Sponsored By

Archive: Last Bill Status - Passed Senate

Your Voice

Actions

Votes

Mar 9, 2022 - floor Vote

Floor Vote: Mar 9, 2022

Mar 1, 2022 - Finance committee Vote

Finance Committee Vote: Mar 1, 2022

Feb 1, 2022 - Investigations and Government Operations committee Vote

Investigations and Government Operations Committee Vote: Feb 1, 2022

Bill Amendments

Co-Sponsors

S3502 - Details

S3502 - Summary

S3502 - Sponsor Memo

S3502 - Bill Text download pdf

Co-Sponsors

S3502A (ACTIVE) - Details

S3502A (ACTIVE) - Summary

S3502A (ACTIVE) - Sponsor Memo

S3502A (ACTIVE) - Bill Text download pdf

Comments

senate Bill S3502A

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Sponsored By

Archive: Last Bill Status - Passed Senate

Your Voice

Actions

Votes

Mar 9, 2022 - floor Vote

Floor Vote: Mar 9, 2022

Mar 1, 2022 - Finance committee Vote

Finance Committee Vote: Mar 1, 2022

Feb 1, 2022 - Investigations and Government Operations committee Vote

Investigations and Government Operations Committee Vote: Feb 1, 2022

Bill Amendments

Co-Sponsors

S3502 - Details

S3502 - Summary

S3502 - Sponsor Memo

S3502 - Bill Text download pdf

Co-Sponsors

S3502A (ACTIVE) - Details

S3502A (ACTIVE) - Summary

S3502A (ACTIVE) - Sponsor Memo

S3502A (ACTIVE) - Bill Text download pdf

Comments