Bill > H3107

This bill introduces significant changes to overtime pay and taxation for agricultural workers in Massachusetts. The legislation establishes a refundable tax credit for employers of agricultural workers, allowing them to claim up to 40% of overtime wages paid to employees working more than 55 hours per week. The tax credit is designed to be scaled based on farm size, with smaller farms receiving a larger percentage of their overtime wage costs offset. The bill also redefines "agricultural and farm work" to include both primary agriculture (such as cultivation, livestock raising, and crop harvesting) and secondary agriculture (like cleaning, sorting, and preparing commodities for market). Furthermore, the bill mandates that agricultural employees working more than 55 hours in a week engaged in primary or secondary agriculture must receive overtime compensation at one-and-a-half times their regular rate. The Department of Revenue and the Department of Labor Standards are required to develop detailed regulations within six months of the act's passage, including stakeholder input on credit percentages and definitions of agricultural work. The provisions related to overtime and tax credits will become effective on January 1st following the act's passage, with other sections taking effect immediately.

Budget and Finance

https://malegislature.gov/Bills/194/H3107