Empire State Today

The New York State Department of Agriculture and Markets (AGM) has announced that registration is open for the 2025 Farm Employer Overtime Credit Advance program. This refundable tax credit aims to support eligible farm employers who pay overtime wages in line with New York State's phased-in overtime threshold.

Farmers are advised to maintain records from January 1 through July 31, 2025, to apply for reimbursement later this year. The initiative was first introduced in Governor Hochul's 2022 State of the State address as a measure to assist farmers with rising labor costs.

State Agriculture Commissioner Richard A. Ball stated, “The State is once again ready to roll out the Farm Employer Overtime Credit Advance to provide farmers with the resources they need to support their workforce and meet their food production goals."

Eligible farm employers can apply for this credit if they employ workers who have been paid eligible overtime. To prepare for application, farm employers should ensure they have a NY.gov ID, assess their eligibility based on income requirements, consult with tax advisors, and register their farms online at taxcredit.agriculture.ny.gov.

A User Guide is available at agriculture.ny.gov/user-guide-farm-employer-overtime-credit-advance to help farmers navigate these steps. After July 31, supporting payroll documentation can be uploaded to AGM’s portal by September 30. Approved applicants will receive a certificate of advance payment and can request funds from the New York State Department of Tax and Finance by November 1.

Further details and resources are accessible on the Department of Agriculture and Markets’ website or through direct inquiries via email or phone.

Governor Hochul's plan includes a permanent refundable tax credit on overtime hours for farms of any size in New York State. It also features enhancements to existing workforce and investment tax credits through 2027.