Creates a quarterly advance payment schedule for the farm employer overtime tax credit

This bill creates a quarterly advance payment system for farm employers to receive part of their overtime tax credit earlier in the year. It allows farm employers to request payments for eligible overtime paid in three separate periods (January-March, April-June, July-September) by submitting applications to the Department of Agriculture and Markets by May 31, August 31, and November 30, respectively. The Department issues certificates for the advance payments, which employers then claim on their tax returns with specific deadlines (July 1, October 1, and January 1). This directly affects farm employers who pay overtime to workers, changing their tax credit payment schedule from annual to quarterly.