N.Y. Tax Law § 42

§ 42. Farm workforce retention credit. (a) A taxpayer that is a farm\nemployer or an owner of a farm employer shall be eligible for a credit\nagainst the tax imposed under article nine-A or twenty-two of this\nchapter, pursuant to the provisions referenced in subdivision (g) of\nthis section.\n (b) A farm employer is a corporation (including a New York S\ncorporation), a sole proprietorship, a limited liability company or a\npartnership who is also an eligible farmer.\n (c) For purposes of this subdivision, the term "eligible farmer" means\na taxpayer whose federal gross income from farming for the taxable year\nis at least two-thirds of excess federal gross income. Excess federal\ngross income means the amount of federal gross income from all sources\nfor the taxable year in excess of thirty thousand dollars. For the\npurposes of this subdivision, payments from the state's farmland\nprotection program, administered by the department of agriculture and\nmarkets, shall be included as federal gross income from farming for\notherwise eligible farmers.\n (d) An eligible farm employee is an individual who is employed for\nfive hundred hours or more per taxable year, by a farm employer in New\nYork state, but excluding general executive officers of the farm\nemployer; provided, however, that where an individual employed by a farm\nemployer in New York state becomes unable to work due to a documented\nillness or disability, the hours such individual is employed may be\ncombined with the hours worked by an individual hired to replace such\nindividual when determining whether the five hundred hour threshold has\nbeen met.\n (e) For taxable years beginning on or after January first, two\nthousand seventeen and before January first, two thousand eighteen, the\namount of the credit allowed under this section shall be equal to the\nproduct of the total number of eligible farm employees and two hundred\nfifty dollars. For taxable years beginning on or after January first,\ntwo thousand eighteen and before January first, two thousand nineteen,\nthe amount of the credit allowed under this section shall be equal to\nthe product of the total number of eligible farm employees and three\nhundred dollars. For taxable years beginning on or after January first,\ntwo thousand nineteen and before January first, two thousand twenty, the\namount of the credit allowed under this section shall be equal to the\nproduct of the total number of eligible farm employees and five hundred\ndollars. For taxable years beginning on or after January first, two\nthousand twenty and before January first, two thousand twenty-one, the\namount of the credit allowed under this section shall be equal to the\nproduct of the total number of eligible farm employees and four hundred\ndollars. For taxable years beginning on or after January first, two\nthousand twenty-one and before January first, two thousand twenty-two,\nthe amount of the credit allowed under this section shall be equal to\nthe product of the total number of eligible farm employees and six\nhundred dollars.\n (f) A taxpayer claiming the credit allowed under this section shall\nnot be allowed to claim any other tax credit allowed under this chapter\nwith respect to any eligible farm employee included in the total number\nof eligible farm employees used to determine the amount of the credit\nallowed under this section.\n (g) Cross references: For application of the credit provided in this\nsection, see the following provisions of this chapter:\n (1) Article 9-A: Section 210-B, subdivision 51.\n (2) Article 22: Section 606, subsection (fff).\n