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Farm workforce retention credit

Who is eligible? 

You are entitled to this refundable credit for tax years beginning on or after January 1, 2017, and before January 1, 2026, if you:

  • are a farm employer or an owner of a farm employer, and
  • have an eligible farm employee (employed at least 500 hours).

How much is the credit?

The farm workforce retention credit is equal to a fixed dollar amount per eligible farm employee. The credit amount per eligible farm employee by tax year is shown in the table below:

 Farm Workforce Retention Credit
Tax years beginning on or after Credit amount per eligible farm employee
January 1, 2017, and before January 1, 2018 $250
January 1, 2018, and before January 1, 2019 $300
January 1, 2019, and before January 1, 2020 $500
January 1, 2020, and before January 1, 2021 $400
January 1, 2021, and before January 1, 2022 $600
January 1, 2022, and before January 1, 2026 $1,200

You cannot use any farm employees used in the computation of this credit to claim any other tax credit except for the farm employer overtime credit.

Additional information

To learn about other New York State tax credits available to businesses, see Business incentives.

Updated: