Bill > A04565

This bill extends eligibility for the farm employer overtime tax credit to include professional employer organizations (PEOs) that have a contractual relationship with an eligible farm employer. Specifically, the bill amends the tax law to allow PEOs, as defined under section 916 of the labor law, to qualify for the tax credit if they are working with a farm employer. The bill also modifies the definition of an eligible farm employee to include workers employed by these PEOs in addition to direct farm employees. A PEO is typically a company that provides comprehensive HR services to businesses, including payroll management and employee benefits administration. The tax credit is designed to help offset overtime costs for farm employers, and by expanding the definition to include PEOs, the bill aims to provide more flexibility and support for agricultural businesses in managing their workforce. The changes will take effect 90 days after the bill becomes law, giving employers time to understand and implement the new provisions.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A4565