Expands a certain tax credit for farmers to include the cost of construction of housing for farm workers.

New York Assembly Bill A00297 amends the tax law to expand a certain tax credit for farmers to include the cost of construction of housing for farm workers. This bill modifies the eligibility criteria for the tax credit to encompass the construction costs of residential housing for farm workers employed by the taxpayer. The bill specifies that the housing must be occupied by farm workers employed to provide labor in the production of qualifying products. The amendment applies to tax years commencing on and after the effective date of the bill.

Expands a certain tax credit for farmers to include the cost of construction of housing for farm workers.

New York Assembly Bill A00297 amends the tax law to expand a certain tax credit for farmers to include the cost of construction of housing for farm workers. This bill modifies the eligibility criteria for the tax credit to encompass the construction costs of residential housing for farm workers employed by the taxpayer. The bill specifies that the housing must be occupied by farm workers employed to provide labor in the production of qualifying products. The amendment applies to tax years commencing on and after the effective date of the bill.