MA H3107

Extends overtime pay requirements to agricultural and farm workers, who were previously exempt under Massachusetts law

Workers engaged solely or primarily in "secondary agriculture" (cleaning, sorting, packing, delivering commodities) receive overtime after 40 hours per week at 1.5x regular pay

Workers engaged in "primary agriculture" (cultivation, harvesting, livestock, dairying) receive overtime after 55 hours per week at 1.5x regular pay

Creates a refundable tax credit for farm employers of up to 40% of overtime wages paid, scaled by farm size so smaller farms receive larger credits

Requires Department of Revenue and Department of Labor Standards to issue implementing regulations within 6 months, with tax credit and overtime provisions taking effect January 1 of the following calendar year