N.Y. Tax Law § 630-H

Current through 2024 NY Law Chapter 678
Section 630-H - New York state campaign finance fund check-off
(a) For each taxable year beginning on and after January first, two thousand twenty, every resident taxpayer whose New York state income tax liability for the taxable year for which the return is filed is forty dollars or more may designate on such return that forty dollars be paid into the New York state campaign finance fund established by section ninety-two-t of the state finance law. Where a husband and wife file a joint return and have a New York state income tax liability for the taxable year for which the return is filed is eighty dollars or more, or file separate returns on a single form, each such taxpayer may make separate designations on such return of forty dollars to be paid into the New York state campaign finance fund. The contribution shall not reduce the amount of state tax owed by such taxpayer.
(b) Notwithstanding any other provision of law, all revenue contributed pursuant to this section shall be credited to the New York state campaign finance fund, established pursuant to section ninety-two-t of the state finance law.
(c) The commissioner shall include space on the personal income tax return to enable a taxpayer to make such contribution for a tax year beginning on or after January first, two thousand twenty.

N.Y. Tax Law § 630-H

Added by New York Laws 2020, ch. 58,Sec. ZZZ-7, eff. 4/3/2020.