New York S10541 expands the definition of "eligible farmer" to include "custom farm operators.

New York S10541 amends the tax law to include "custom farm operators" within the definition of "eligible farmer." A "custom farm operator" is defined as an independent contractor who performs specific agricultural tasks such as tilling, planting, spraying, or harvesting, using their own machinery and labor for a set fee, typically without taking ownership of the crop. This change aims to ensure that these operators are recognized as eligible farmers for tax purposes.

New York S10541 expands the definition of "eligible farmer" to include "custom farm operators.

New York S10541 amends the tax law to include "custom farm operators" within the definition of "eligible farmer." A "custom farm operator" is defined as an independent contractor who performs specific agricultural tasks such as tilling, planting, spraying, or harvesting, using their own machinery and labor for a set fee, typically without taking ownership of the crop. This change aims to ensure that these operators are recognized as eligible farmers for tax purposes.