Bill > S2011

This bill introduces comprehensive changes to overtime pay and tax credits for agricultural workers in Massachusetts. The legislation defines "agricultural and farm work" more precisely, distinguishing between primary agriculture (such as farming, cultivation, livestock raising) and secondary agriculture (like sorting, cleaning, and delivering agricultural products). For agricultural employees working more than 55 hours per week, the bill mandates overtime compensation at one-and-a-half times their regular rate. To help offset the increased labor costs, the bill provides a refundable tax credit for farm employers, with the credit percentage scaling based on the number of agricultural employees: smaller farms with fewer workers will receive a larger percentage of overtime wage reimbursement (up to 40%), while larger farms will receive a progressively smaller credit. The bill excludes immediate family members of the employer from these provisions and requires both the Department of Revenue and the Department of Labor Standards to develop detailed regulations within six months of the act's passage. Most sections of the bill will become effective on January 1st of the calendar year following its passage, with some administrative sections taking effect immediately upon passage.