Bill > SB921

This bill aims to provide financial relief to agricultural employers and their employees by allowing employers to claim a tax credit for overtime wages paid to certain agricultural workers, as defined by a specific wage order (Wage Order No. 14-2001). This credit can be claimed on quarterly reports or through electronic funds transfers, and any credit amount exceeding the employer's quarterly tax remittance will be refunded, though this refund is contingent on legislative appropriation. Additionally, the bill modifies the payroll record requirements for farm labor contractors, mandating that these records now disclose the net and gross wages paid to farmworkers *after* deducting any credit received by the contractor under this new provision, thereby creating a new requirement for farm labor contractors that, if violated, could result in misdemeanor charges. The bill also clarifies that this credit does not alter the amount of taxes withheld from employees or their overall tax liability.

Labor and Employment

https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260SB921