Relating to a tax credit for overtime wages paid to agricultural workers; prescribing an effective date.

Modifies the tax credit allowed for wages paid as overtime pay to agriculture workers. Increases the percentage of wages allowed as a credit. Allows a taxpayer to receive an advance payment of credit during the year in which wages are paid. Removes the annual cap on agricultural overtime credits allowed to all taxpayers in the state. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.