MA S2011

Extends overtime pay requirements to agricultural and farm workers, who are currently exempt under Massachusetts law, with workers in "secondary agriculture" (sorting, packing, delivering) receiving overtime after 40 hours and those in "primary agriculture" (cultivation, harvesting, livestock) receiving overtime after 55 hours

Creates a refundable tax credit for farm employers of up to 40% of overtime wages paid, with smaller farms receiving higher credit percentages than larger farms based on number of agricultural employees

Removes agricultural and farm work from the list of occupations exempt from overtime requirements under Chapter 151

Excludes immediate family members (parent, spouse, child) of the employer from overtime and tax credit provisions

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