Massachusetts H 3107: An Act relative to overtime pay for agricultural laborers in Massachusetts

Bill Text

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HOUSE DOCKET, NO. 3795 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3107

The Commonwealth of Massachusetts
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PRESENTED BY:
Carlos González and Frank A. Moran
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to overtime pay for agricultural laborers in Massachusetts.
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PETITION OF:

NAME: DISTRICT/ADDRESS: DATE ADDED:
Carlos González 10th Hampden 1/17/2025
Frank A. Moran 17th Essex 1/27/2025
Lindsay N. Sabadosa 1st Hampshire 1/27/2025
Samantha Montaño 15th Suffolk 3/7/2025
Manny Cruz 7th Essex 3/14/2025
James B. Eldridge Middlesex and Worcester 3/18/2025
Mike Connolly 26th Middlesex 4/4/2025
David Henry Argosky LeBoeuf 17th Worcester 4/7/2025
Marjorie C. Decker 25th Middlesex 5/9/2025
Vanna Howard 17th Middlesex 9/22/2025
Nick Collins First Suffolk 1/26/2026

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HOUSE DOCKET, NO. 3795 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3107
By Representatives González of Springfield and Moran of Lawrence, a petition (accompanied by
bill, House, No. 3107) of Carlos González, Frank A. Moran and others relative to taxation of and
overtime pay for agricultural laborers. Revenue.

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act relative to overtime pay for agricultural laborers in Massachusetts.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:

1 SECTION 1. Section 6 of chapter 62 of the General Laws, as most recently amended by
2 section 103 of chapter 268 of the acts of 2022, is hereby further amended by adding the
3 following subsection: --
4 (dd) A person or taxpayer who employs persons engaged in agricultural and farm work,
5 as defined in section 2 of chapter 151, except when the employee is a parent, spouse, child or
6 other member of the employer's immediate family, shall be allowed a refundable credit against
7 the tax liability imposed by this chapter as follows: the amount of the refundable credit shall
8 equal up to 40% of the hourly wages paid for agricultural and farm work that exceeds the
9 employee’s regular hourly rate as overtime wages pursuant to section 1A of said chapter 151. For
10 taxpayers who employ persons engaged in agricultural and farm work, as defined in section 2 of
11 chapter 151, the percentage of the refundable credit shall be determined by the number of
12 employees engaged in agricultural and farm work, as defined in section 2 of chapter 151,

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13 employed by the taxpayer, and scaled according to size, such that farms with fewer employees
14 engaged in agricultural and farm work will receive a tax credit worth a larger percent of their
15 overtime wages paid than farms with a larger number of employees engaged in agricultural and
16 farm work will receive. The tax credit shall not exceed 40%. If the amount of the credit allowed
17 under this section exceeds the taxpayer's liability, the commissioner of revenue shall treat such
18 excess as an overpayment and shall pay the taxpayer 100 per cent of the amount of such excess,
19 without interest.
20 SECTION 2. Chapter 63 of the General Laws, as appearing in the 2022 Official Edition,
21 is hereby amended by adding the following section: ----
22 Section 82. A person or taxpayer who employs persons engaged in agricultural and farm
23 work, as defined in section 2 of chapter 151, except when the employee is a parent, spouse, child
24 or other member of the employer's immediate family, shall be allowed a refundable credit against
25 the tax liability imposed by this chapter as follows: the amount of the refundable credit shall
26 equal up to 40% of the hourly wages paid for agricultural and farm work that exceeds the
27 employee’s regular hourly rate as overtime wages pursuant to section 1A of said chapter 151. For
28 taxpayers who employ persons engaged in agricultural and farm work, as defined in section 2 of
29 chapter 151, the percentage of the refundable credit shall be determined by the number of
30 employees engaged in agricultural and farm work, as defined in section 2 of chapter 151,
31 employed by the taxpayer, and scaled according to size, such that farms with fewer employees
32 engaged in agricultural and farm work will receive a tax credit worth a larger percent of their
33 overtime wages paid than farms with a larger number of employees engaged in agricultural and
34 farm work will receive. The tax credit shall not exceed 40%. If the amount of the credit allowed
35 under this section exceeds the taxpayer's liability, the commissioner of revenue shall treat such

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36 excess as an overpayment and shall pay the taxpayer 100 per cent of the amount of such excess,
37 witho