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

§ 42. Farm workforce retention credit. (a) A taxpayer that is a farm\nemployer or an owner of a farm employer shall be eligible for a credit\nagainst the tax imposed under article nine-A or twenty-two of this\nchapter, pursuant to the provisions referenced in subdivision (g) of\nthis section.\n (b) A farm employer is a corporation (including a New York S\ncorporation), a sole proprietorship, a limited liability company or a\npartnership who is also an eligible farmer.\n (c) For purposes of this section, the term "eligible farmer" means a\ntaxpayer whose federal gross income from farming as defined in\nsubsection (n) of section six hundred six of this chapter for the\ntaxable year is at least two-thirds of excess federal gross income.\nExcess federal gross income means the amount of federal gross income\nfrom all sources for the taxable year in excess of thirty thousand\ndollars. For purposes of this section, payments from the state's\nfarmland protection program, administered by the department of\nagriculture and markets, shall be included as federal gross income from\nfarming for otherwise eligible farmers.\n (d) An eligible farm employee is an individual who is employed for\nfive hundred hours or more per taxable year, by a farm employer in New\nYork state, but excluding general executive officers of the farm\nemployer; provided, however, that where an individual employed by a farm\nemployer in New York state becomes unable to work due to a documented\nillness or disability, the hours such individual is employed may be\ncombined with the hours worked by an individual hired to replace such\nindividual when determining whether the five hundred hour threshold has\nbeen met.\n (d-1) Special rules. If more than fifty percent of such eligible\nfarmer's federal gross income from farming is from the sale of wine from\na licensed farm winery as provided for in article six of the alcoholic\nbeverage control law, or from the sale of cider from a licensed farm\ncidery as provided for in section fifty-eight-c of the alcoholic\nbeverage control law, then an eligible farm employee of such eligible\nfarmer shall be included for purposes of calculating the amount of\ncredit allowed under this section only if such eligible farm employee is\nemployed by such eligible farmer on qualified agricultural property as\ndefined in paragraph four of subsection (n) of section six hundred six\nof this chapter.\n (e) For taxable years beginning on or after January first, two\nthousand seventeen and before January first, two thousand eighteen, the\namount of the credit allowed under this section shall be equal to the\nproduct of the total number of eligible farm employees and two hundred\nfifty dollars. For taxable years beginning on or after January first,\ntwo thousand eighteen and before January first, two thousand nineteen,\nthe amount of the credit allowed under this section shall be equal to\nthe product of the total number of eligible farm employees and three\nhundred dollars. For taxable years beginning on or after January first,\ntwo thousand nineteen and before January first, two thousand twenty, the\namount of the credit allowed under this section shall be equal to the\nproduct of the total number of eligible farm employees and five hundred\ndollars. For taxable years beginning on or after January first, two\nthousand twenty and before January first, two thousand twenty-one, the\namount of the credit allowed under this section shall be equal to the\nproduct of the total number of eligible farm employees and four hundred\ndollars. For taxable years beginning on or after January first, two\nthousand twenty-one and before January first, two thousand twenty-two,\nthe amount of the credit allowed under this section shall be equal to\nthe product of the total number of eligible farm employees and six\nhundred dollars. For taxable years beginning on or after January first,\ntwo thousand twenty-two and before January first, two thousand\ntwenty-nine, the amount of the credit allowed under this section shall\nbe equal to the product of the total number of eligible farm employees\nand twelve hundred dollars.\n (f) A taxpayer claiming the credit allowed under this section shall\nnot be allowed to claim any other tax credit allowed under this chapter,\nexcept the credit allowed under section forty-two-a of this article,\nwith respect to any eligible farm employee included in the total number\nof eligible farm employees used to determine the amount of the credit\nallowed under this section.\n (g) Cross references: For application of the credit provided in this\nsection, see the following provisions of this chapter:\n (1) Article 9-A: Section 210-B, subdivision 51.\n (2) Article 22: Section 606, subsection (fff).\n