Governor Hochul announces refundable farm employer overtime tax credit application period now open

Published on August 04, 2025

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ALBANY, NY- Governor Kathy Hochul has announced that eligible farm employers may now apply for the Farm Employer Overtime Credit Advance program and receive reimbursement for eligible overtime paid to employees since January 1, 2025.

Now in its second year, the Farm Employer Overtime Credit Advance program is a part of Governor Hochul’s plan to support New York’s farmers through a series of new and increased tax credits and other initiatives and helps to ensure that farm employers can continue to support their workers while reducing their tax burden.

The Farm Employer Overtime Credit is a refundable tax credit available for farm employers who pay overtime wages, based on the phase-in of an overtime threshold in New York State.

Now underway, farm employers may submit an application to the Department of Agriculture and Markets (AGM) for a certificate of advance payment of eligible overtime paid between January 1 and July 31, 2025 so they can receive reimbursement from the Department of Taxation and Finance (DTF).

“Farm labor is a critical issue, and we are working hard to ensure that farmers have the resources they need to support their workforce while meeting their food production goals," said New York State Agriculture and Markets Commissioner Richard A. Ball.

"Last year, the Overtime Tax Credit initiative had a great start, and we are looking forward to continuing to grow the program and make sure that our farmers and farm workers have the support they need.”

Farmers can apply for this refundable credit if they or their business:

Is/are an eligible farmer; and directly employ eligible farm employees that were paid eligible overtime or indirectly pay eligible overtime via the services of a PEO.

The deadline to apply for an advance credit certificate from AGM is September 30, 2025. More details are available here.

Image via the New York Ag Department.