Amendment #549 to H4789

Farmworkers Tax Credits

Mr. González of Springfield moves to amend the bill by adding the following 3 sections:

“SECTION XXXX. Section 6 of chapter 62 of the General Laws, as most recently amended by section 103 of chapter 268 of the acts of 2022, is hereby further amended by adding the following subsection: --

(dd) A person or taxpayer who employs persons engaged in “agricultural and farm work,” as defined in section 2 of chapter 151, except when the employee is a parent, spouse, child or other member of the employer's immediate family, shall be allowed a credit against the tax liability imposed by this chapter as follows: the amount of the credit shall equal up to 40% of the hourly wages paid for agricultural and farm work that exceeds the employee’s regular hourly rate as overtime wages pursuant to section 1A of said chapter 151. For taxpayers who employ persons engaged in agricultural and farm work, as defined in section 2 of chapter 151, the percentage of the credit shall be determined by the number of agricultural employees, as defined in section 2 of chapter 151, employed by the taxpayer, and shall not exceed 40%; The commissioner shall promulgate regulations to implement the provisions of this subsection. If the amount of the credit allowed under this section exceeds the taxpayer's liability, the commissioner of revenue shall treat such excess as an overpayment and shall pay the taxpayer 100 per cent of the amount of such excess, without interest.

SECTION XXXX.  Chapter 63 of the General Laws is hereby amended by adding the following section: ----

Section 82. A person or taxpayer who employs persons engaged in “agricultural and farm work,” as defined in section 2 of chapter 151, except when the employee is a parent, spouse, child or other member of the employer's immediate family, shall be allowed a credit against the tax liability imposed by this chapter as follows: the amount of the credit shall equal up to 40% of the hourly wages paid for agricultural and farm work that exceeds the employee’s regular hourly rate as overtime wages pursuant to section 1A of said chapter 151. For taxpayers who employ persons engaged in agricultural and farm work, as defined in section 2 of chapter 151, the percentage of the credit shall be determined by the number of agricultural employees, as defined in section 2 of chapter 151, employed by the taxpayer, and shall not exceed 40%; The commissioner shall promulgate regulations to implement the provisions of this subsection. If the amount of the credit allowed under this section exceeds the taxpayer's liability, the commissioner of revenue shall treat such excess as an overpayment and shall pay the taxpayer 100 per cent of the amount of such excess, without interest.

SECTION XXXX. Said section 2 of said chapter 151 is hereby further amended by inserting, after the definition of “Agricultural and farm work,” the following definitions: -

“Farm”, the site of agricultural business where both primary and secondary agriculture is integral to the said agricultural business and are performed on a regular basis by agricultural employees.”.

Additional co-sponsor(s) added to Amendment #549 to H4789

Farmworkers Tax Credits