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S 2011

Directs the department of state and public service commission to study and report upon disclosure by utilities to credit reporting agencies of late payments

2025 Regular Session Introduced by Kevin Parker and 1 co-sponsor

Extends overtime protections to Massachusetts agricultural workers: 55+ hours/week at 1.5x, with refundable tax credits up to 40% to offset overtime costs for employers.

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Bill Summary · S 2011

Summary — S.2011 (2025): An Act relative to overtime pay for agricultural laborers

Note on metadata: the header information supplied includes inconsistent titles and sponsors. This summary is based on the bill text filed as “An Act relative to overtime pay for agricultural laborers” (Senate Docket No. 927 / Senate No. 2011), presented by Senator Adam Gómez and co-petitioners.

Main purpose

The bill extends overtime protections to agricultural employees in Massachusetts, clarifies and expands the statutory definitions of agricultural work, and creates refundable state tax credits to partially offset employer overtime wage costs. It also directs the Department of Revenue to adopt implementing regulations.

Key provisions

  • Overtime pay (Chapter 151, §1A)

    • Agricultural employees (including those engaged solely or primarily in secondary agricultural work) become eligible for overtime pay for hours worked in excess of 55 hours per workweek.
    • Overtime pay is set at not less than 1.5 times the employee’s regular rate for hours over 55 in a workweek.
    • The bill removes clause 19 (a statutory exemption) and amends definitions so more workers qualify as agricultural employees.

  • Definitions (Chapter 151, §2)

    • Expands and clarifies “agricultural and farm work” to explicitly include:
    • Primary agriculture: cultivation/tillage, production, growing/harvesting of agricultural, aquacultural, floricultural, horticultural commodities, dairying, forest products, livestock, bees, fur-bearing animals, poultry, etc.
    • Secondary agriculture: preparing commodities for market — cleaning, sorting, peeling, washing, packing, and delivering to storage/market/carrier.
    • Specifies that someone who never performs primary or secondary agriculture on a farm is not an agricultural employee.
    • Adds a definition of “Farm” as a site where both primary and secondary agriculture are integral and regularly performed by agricultural employees.

  • Tax credits (Chapters 62 and 63)

    • Employers (except immediate-family employers) may claim a refundable tax credit equal to up to 40% of the overtime premium paid to agricultural employees (i.e., the portion of hourly wages exceeding the regular rate under §1A).
    • The credit percentage is scaled by farm size: smaller farms receive a larger percentage, larger farms a smaller one, but the credit cannot exceed 40%.
    • If the credit exceeds tax liability, the excess is treated as an overpayment and refunded 100% without interest.

  • Implementation

    • Department of Revenue must promulgate regulations to implement the tax credit within six months of the act’s effective date, after stakeholder input, including determining the size/scaling of credits.

Who is affected

  • Agricultural employees: expanded overtime coverage and likely increased wages for work beyond 55 hours/week.
  • Farm employers: increased labor costs for overtime pay but partial compensation via refundable tax credits (scaled by farm size); employers who are immediate family members of employees are excluded from the credit.
  • State finances: refundable credits may reduce net tax revenue and increase refund expenditures; regulatory workload for DOR.

Procedural/timeline notes

  • Bill filed as Senate Docket No. 927 / Senate No. 2011 (filed 1/15/2025 in text header). Legislative actions show referral and committee activity (e.g., read twice and referred to Finance 6/10/2025; ordered to third reading). A hearing was scheduled for 7/15/2025. Section 8 requires DOR regulations within six months after the act takes effect.

Potential impacts to consider

  • Workers: greater protection and compensation for long hours; broader coverage for post-harvest/processing tasks.
  • Employers: higher wage bills balanced partly by refundable tax credits; administrative changes for payroll and tax compliance.
  • State budget: potential increased outlays due to refundable credits and enforcement/regulatory implementation costs.

For precise legal effect and fiscal estimates, refer to the final enrolled bill text, fiscal notes, and subsequent DOR regulations.

Compiled from official sources — confirm details with the bill’s official record.

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