Assembly BillIntroduced
A 4565: Extends eligibility for the farm employer overtime tax credit to certain professional employer organizations that are in a contractual relationship with an eligible farm employer.
What A 4565 does, verified January 9, 2026
The bill aims to expand eligibility for the farm employer overtime tax credit in New York State. A farm employer or professional employer organization can claim a credit against the tax imposed under certain articles of the tax law if they are in a contractual relationship with an eligible farm employer. Eligible farm employees are individuals who meet the definition of a "farm laborer" under the labor law, excluding general executive officers of the farm employer. The bill modifies the tax law to include these changes, which will take effect on the 90th day after the bill becomes a law.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: referred to ways and means (2026-01-07)Alert me
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions2 total · showing 2
| Jan. 07, 2026 | referred to ways and means |
| Feb. 04, 2025 | referred to ways and means |
Latest bill textIntroduced version, February 4, 2025 · 372 words
STATE OF NEW YORK ________________________________________________________________________ 4565 2025-2026 Regular Sessions IN ASSEMBLY February 4, 2025 ___________ Introduced by M. of A. LUPARDO, JONES, BUTTENSCHON, SANTABARBARA, LUNS- FORD, STIRPE, KELLES, HUNTER, STECK, MAGNARELLI, BRONSON, WOERNER, TAPIA -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to eligibility for the farm employer overtime tax credit The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision (a) of section 42-a of the tax law, as added by 2 section 2 of subpart C of part B of chapter 59 of the laws of 2022, is 3 amended to read as follows: 4 (a) Notwithstanding subdivision (f) of section forty-two of this arti- 5 cle, a taxpayer that is a farm employer [or], an owner of a farm employ- 6 er, or a professional employer organization as defined in section nine 7 hundred sixteen of the labor law that is in a contractual relationship 8 with an eligible farm employer shall be eligible for a credit against 9 the tax imposed under article nine-A or twenty-two of this chapter, 10 pursuant to the provisions referenced in subdivision (i) of this 11 section. 12 § 2. Subdivision (d) of section 42-a of the tax law, as added by 13 section 2 of subpart C of part B of chapter 59 of the laws of 2022, is 14 amended to read as follows: 15 (d) An eligible farm employee is an individual who meets the defi- 16 nition of a "farm laborer" under section two of the labor law who is 17 employed by a farm employer or a professional employer organization as 18 defined in section nine hundred sixteen of the labor law that is in a 19 contractual relationship with an eligible farm employer in New York 20 state, but excluding general executive officers of the farm employer. 21 § 3. This act shall take effect on the ninetieth day after it shall 22 have become a law. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD08498-01-5
Text of A 4565 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions