NY S09082

Amends the tax law to expand eligibility for the farm employer overtime tax credit to include professional employer organizations (PEOs) as defined in Labor Law section 916 that are in a contractual relationship with an eligible farm employer.

Adds PEO eligibility to section 42-a(a) of the tax law, allowing PEOs to claim credits against taxes imposed under articles 9-A and 22.

Modifies the definition of "eligible farm employee" in section 42-a(d) to include individuals employed by a PEO that has a contractual relationship with an eligible farm employer.

Takes effect immediately upon enactment.