ORS 315.133
Overtime compensation paid to agricultural workers
(1)
As used in this section and ORS 315.135 (Calculation of credit amount) and 315.136 (Notice of acknowledgment in support of credit):(a)
“Agricultural worker” has the meaning given that term in ORS 653.271 (Definitions for ORS 653.271, 653.272 and 653.273).(b)
“Eligible employer” means an employer doing business in 2017 North American Industry Classification System code 111, crop production, or code 112, animal production and aquaculture.(c)
“Full-time equivalent employee” means an employee or a combination of employees that perform at least 2,080 hours of work for an employer in a calendar year.(2)
Intentionally left blank —Ed.(a)
A credit against taxes that are otherwise due under ORS chapter 316 or, if the taxpayer is a corporation, under ORS chapter 317 or 318 is allowed for overtime compensation required under ORS 653.272 (Overtime requirements for agricultural workers) to be paid, for work performed in Oregon, by an eligible employer to agricultural workers on an hourly basis. The amount of the credit shall equal a percentage of the actual excess paid to agricultural workers during the calendar year in which the tax year begins, as determined under ORS 315.135 (Calculation of credit amount).(b)
A labor contractor licensed under ORS 658.410 (Labor contractor license requirement) may not claim a credit under this section. An eligible employer may claim a credit under this section for wages paid to workers recruited, solicited, supplied or employed by a labor contractor on behalf of the eligible employer.(c)
Notwithstanding ORS 317.090 (Minimum tax) (3), a credit under this section is allowed against the tax imposed under ORS 317.090 (Minimum tax).(d)
A credit is not allowed under this section for any overtime wages paid to an employee who is exempt from the provisions of ORS 653.272 (Overtime requirements for agricultural workers) as a member of the immediate family of the employer.(3)
Prior to claiming the credit allowed under this section, a taxpayer is required to receive a notice of acknowledgment from the Department of Revenue, as provided in ORS 315.136 (Notice of acknowledgment in support of credit), stating the maximum amount of credit that the taxpayer may claim for the calendar year.(4)
If the amount allowable:(a)
As a credit under this section against taxes imposed under ORS chapter 316, when added to the sum of the amounts allowable as payment of tax under ORS 316.187 (Amount withheld is in payment of employee’s tax) or 316.583 (Effect of payment of estimated tax or installment), other tax prepayment amounts and other refundable credit amounts, exceeds the taxes imposed by ORS chapters 314 and 316 for the tax year after application of any nonrefundable credits allowable for purposes of ORS chapter 316 for the tax year, the amount of the excess shall be refunded to the taxpayer as provided in ORS 316.502 (Distribution of revenue to General Fund).(b)
As a credit under this section against taxes imposed under ORS chapter 317 or 318, when added to the sum of the amount of estimated tax paid under ORS 314.515 (Installment schedule for payment of estimated tax) and any other tax prepayment amounts, exceeds the taxes imposed by ORS chapters 314 and 317 for the tax year (reduced by any nonrefundable credits allowable for purposes of ORS chapter 317 for the tax year), the amount of the excess shall be refunded to the taxpayer as provided in ORS 314.415 (Refunds).(5)
Any amount that is refunded to the taxpayer under this section and that is in excess of the tax liability of the taxpayer does not bear interest.(6)
A nonresident shall be allowed the credit under this section. The credit shall be computed in the same manner and be subject to the same limitations as the credit granted to a resident. However, the credit shall be prorated using the proportion provided in ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts).(7)
If a change in the taxable year of the taxpayer occurs as described in ORS 314.085 (Taxable year), or if the Department of Revenue terminates the taxpayer’s taxable year under ORS 314.440 (Tax as debt), the credit allowed under this section shall be prorated or computed in a manner consistent with ORS 314.085 (Taxable year).(8)
If a change in the status of a taxpayer from resident to nonresident or from nonresident to resident occurs, the credit allowed under this section shall be determined in a manner consistent with ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts).(9)
The Department of Revenue shall adopt rules for the purposes of ORS 315.133 (Overtime compensation paid to agricultural workers) to 315.137 (Calendar year limitation on credits allowed all taxpayers), including policies and procedures for providing notice to taxpayers regarding the credit allowed under this section as required in ORS 315.136 (Notice of acknowledgment in support of credit). [2022 c.115 §8]
Source:
Section 315.133 — Overtime compensation paid to agricultural workers, https://www.oregonlegislature.gov/bills_laws/ors/ors315.html.
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