NY Tax L § 42 (2021)
2021 New York Laws TAX - Tax Article 1 - Short Title; Definitions; Miscellaneous 42 - Farm Workforce Retention Credit.

§  42.  Farm workforce retention credit. (a) A taxpayer that is a farm employer or an owner of a farm employer shall be eligible for  a  credit against  the  tax  imposed  under  article  nine-A or twenty-two of this chapter, pursuant to the provisions referenced  in  subdivision  (g)  of this section.  (b)  A  farm  employer  is  a  corporation  (including  a  New  York S corporation), a sole proprietorship, a limited liability  company  or  a partnership who is also an eligible farmer.  (c)  For  purposes of this section, the term "eligible farmer" means a taxpayer  whose  federal  gross  income  from  farming  as  defined   in subsection  (n)  of  section  six  hundred  six  of this chapter for the taxable year is at least two-thirds  of  excess  federal  gross  income. Excess  federal  gross  income  means the amount of federal gross income from all sources for the taxable  year  in  excess  of  thirty  thousand dollars.  For  purposes  of  this  section,  payments  from  the state's farmland  protection  program,  administered  by   the   department   of agriculture  and markets, shall be included as federal gross income from farming for otherwise eligible farmers.  (d) An eligible farm employee is an individual  who  is  employed  for five  hundred  hours or more per taxable year, by a farm employer in New York state,  but  excluding  general  executive  officers  of  the  farm employer; provided, however, that where an individual employed by a farm employer  in  New  York state becomes unable to work due to a documented illness or disability, the hours such  individual  is  employed  may  be combined  with  the  hours worked by an individual hired to replace such individual when determining whether the five hundred hour threshold  has been met.  (d-1)  Special  rules.  If  more  than  fifty percent of such eligible farmer's federal gross income from farming is from the sale of wine from a licensed farm winery as provided for in article six of  the  alcoholic beverage  control  law,  or  from the sale of cider from a licensed farm cidery as  provided  for  in  section  fifty-eight-c  of  the  alcoholic beverage  control  law,  then an eligible farm employee of such eligible farmer shall be included for  purposes  of  calculating  the  amount  of credit allowed under this section only if such eligible farm employee is employed  by  such eligible farmer on qualified agricultural property as defined in paragraph four of subsection (n) of section six  hundred  six of this chapter.  (e)  For  taxable  years  beginning  on  or  after  January first, two thousand seventeen and before January first, two thousand eighteen,  the amount  of  the  credit allowed under this section shall be equal to the product of the total number of eligible farm employees and  two  hundred fifty  dollars.  For  taxable years beginning on or after January first, two thousand eighteen and before January first, two  thousand  nineteen, the  amount  of  the credit allowed under this section shall be equal to the product of the total number of eligible  farm  employees  and  three hundred  dollars. For taxable years beginning on or after January first, two thousand nineteen and before January first, two thousand twenty, the amount of the credit allowed under this section shall be  equal  to  the product  of the total number of eligible farm employees and five hundred dollars. For taxable years beginning on  or  after  January  first,  two thousand  twenty  and before January first, two thousand twenty-one, the amount of the credit allowed under this section shall be  equal  to  the product  of the total number of eligible farm employees and four hundred dollars. For taxable years beginning on  or  after  January  first,  two thousand  twenty-one and before January first, two thousand twenty-five, the amount of the credit allowed under this section shall  be  equal  to  the  product  of  the  total  number  of eligible farm employees and six hundred dollars.  (f)  A  taxpayer  claiming the credit allowed under this section shall not be allowed to claim any other tax credit allowed under this  chapter with  respect to any eligible farm employee included in the total number of eligible farm employees used to determine the amount  of  the  credit allowed under this section.  (g)  Cross  references: For application of the credit provided in this section, see the following provisions of this chapter:  (1) Article 9-A: Section 210-B, subdivision 51.  (2) Article 22: Section 606, subsection (fff).