Senate BillIntroduced
S 3961: 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 S 3961 does, verified January 8, 2026
The bill aims to provide a tax credit to farm employers in New York State. A farm employer, owner, or professional employer organization can be eligible for a credit against certain taxes if they are in a contractual relationship with an eligible farm employer. An eligible farm employee is defined as a farm laborer who works for a farm employer or a professional employer organization in New York State, excluding general executive officers. The tax credit will be available to taxpayers who meet these conditions. The bill will take effect 90 days after it becomes a law.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS (2026-01-07)Alert me
Author and sponsors
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| Jan. 07, 2026 | REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS |
| Jan. 31, 2025 | REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS |
Latest bill textIntroduced version, January 31, 2025 · 368 words
STATE OF NEW YORK ________________________________________________________________________ 3961 2025-2026 Regular Sessions IN SENATE January 31, 2025 ___________ Introduced by Sens. HINCHEY, BORRELLO, WEBB -- read twice and ordered printed, and when printed to be committed to the Committee on Investi- gations and Government Operations 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 S 3961 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions