N.Y. Tax Law § 42: Farm workforce retention credit

§ 42. Farm workforce retention credit. (a) A taxpayer that is a farm

employer or an owner of a farm employer shall be eligible for a credit

against the tax imposed under article nine-A or twenty-two of this

chapter, pursuant to the provisions referenced in subdivision (g) of

this section.

(b) A farm employer is a corporation (including a New York S

corporation), a sole proprietorship, a limited liability company or a

partnership who is also an eligible farmer.

(c) For purposes of this section, the term "eligible farmer" shall

have the same meaning as set forth in subsection (n) of section six

hundred six of this chapter.

(d) An eligible farm employee is an individual who is employed for

five hundred hours or more per taxable year, by a farm employer in New

York state, but excluding general executive officers of the farm

employer; provided, however, that where an individual employed by a farm

employer in New York state becomes unable to work due to a documented

illness or disability, the hours such individual is employed may be

combined with the hours worked by an individual hired to replace such

individual when determining whether the five hundred hour threshold has

been met.

(d-1) Special rules. If more than fifty percent of such eligible

farmer's federal gross income from farming is from the sale of wine from

a licensed farm winery as provided for in article six of the alcoholic

beverage control law, or from the sale of cider from a licensed farm

cidery as provided for in section fifty-eight-c of the alcoholic

beverage control law, then an eligible farm employee of such eligible

farmer shall be included for purposes of calculating the amount of

credit allowed under this section only if such eligible farm employee is

employed by such eligible farmer on qualified agricultural property as

defined in paragraph four of subsection (n) of section six hundred six

of this chapter.

(e) For taxable years beginning on or after January first, two

thousand 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

the product of the total number of eligible farm employees and six

hundred dollars. For taxable years beginning on or after January first,

two thousand twenty-two and before January first, two thousand

twenty-nine, the amount of the credit allowed under this section shall

be equal to the product of the total number of eligible farm employees

and twelve hundred dollars.

(f) A taxpayer claiming the credit allowed under this section shall

not be allowed to claim any other tax credit allowed under this chapter,

except the credit allowed under section forty-two-a of this article,

with respect to any eligible farm employee included in the total number

of eligible farm employees used to determine the amount of the credit

allowed under this section.

(g) Cross references: For application of the credit provided in this

section, see the following provisions of this chapter:

(1) Article 9-A: Section 210-B, subdivision 51.

(2) Article 22: Section 606, subsection (fff).