reglab/statecodes huggingface dataset:
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 617-A - Residents; Special Provisions.

§  617-a.  Residents;  special  provisions.  Notwithstanding any other
  provisions of this article, the New York adjusted gross income  and  the
  New  York  taxable  income  of  a  resident  individual  or partner of a
  partnership doing an insurance business as a  member  of  the  New  York
  insurance  exchange described in section six thousand two hundred one of
  the insurance law, shall not include any item of income, gain,  loss  or
  deduction  of  such  business, which is the individual's distributive or
  pro rata share for federal income tax purposes or which  the  individual
  is  required  to  take  into  account  separately for federal income tax
  purposes. Provided however, such individual's New  York  adjusted  gross
  income shall include his distributive or pro rata share of the allocated
  entire  net income as determined by such business under sections fifteen
  hundred three and fifteen hundred four of this  chapter.  In  the  event
  such  allocated  entire  net  income  is  a  loss,  there  shall  not be
  subtracted from federal adjusted gross  income  in  computing  New  York
  adjusted gross income such individual's distributive share of such loss.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 618 - New York Taxable Income of a Resident Estate or Trust.

§  618. New York taxable income of a resident estate or trust. The New
York taxable income of a resident estate  or  trust  means  its  federal
taxable  income  as  defined  in  the  laws of the United States for the
taxable year, with the following modifications:
(2)  There  shall  be  subtracted  the  modifications   described   in
paragraphs  (4) and (5) of subsection (c) of section six hundred twelve,
with respect to gains from the sale or other disposition of property, to
the extent such gains are excluded from federal distributable net income
of the estate or trust.
(3) There shall be added or subtracted (as the case may be) the  share
of  the  estate or trust in the New York fiduciary adjustment determined
under section six hundred nineteen.
* (4) There shall be added or subtracted (as  the  case  may  be)  the
modifications described in paragraphs (6), (10), (17), (18), (19), (20),
(21),  (22),  (23),  (24),  (25),  (26),  (27),  (29),  (38) and (39) of
subsection (b) and in paragraphs (11), (13),  (15),  (19),  (20),  (21),
(22),  (23),  (24), (25), (26) and (28) of subsection (c) of section six
hundred twelve of this part.
* NB Effective until ch. 782/88 expires
* (4) There shall be added or subtracted (as  the  case  may  be)  the
modifications described in paragraphs (6), (10), (17), (18), (19), (20),
(21),  (22),  (23), (24), (25), (26), (27), (28), (29), (38) and (39) of
subsection (b) and in paragraphs (11), (13),  (15),  (19),  (20),  (21),
(22),  (23),  (24), (25), (26) and (28) of subsection (c) of section six
hundred twelve of this part.
* NB Effective when ch. 782/88 expires
(5) In the case of a trust, there shall be added  the  amount  of  any
includible  gain,  reduced by any deductions properly allocable thereto,
upon which tax is imposed for the taxable year pursuant to  section  six
hundred forty-four of the internal revenue code.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 620-A - Credit Against Separate Tax.

§ 620-A. Credit against separate tax. (a) General. A resident shall be
allowed  a  credit  against the separate tax otherwise due under section
six hundred three for any income tax imposed for  the  taxable  year  by
another  state  of  the  United  States, a political subdivision of such
state, the District of Columbia  or  a  province  of  Canada,  upon  the
ordinary  income  portion  (or  part thereof) of a lump sum distribution
both derived therefrom and subject to tax under such section. Where such
ordinary income portion (or part thereof) of a lump sum distribution  is
not  subject  to  separate  income  taxation  by such other state or its
political subdivision or the District  of  Columbia  or  a  province  of
Canada,  but  is  included as income under an income tax imposed by such
jurisdiction, the portion of the tax on such  income  which  constitutes
the income tax imposed on such ordinary income portion (or part thereof)
of  a lump sum distribution shall be an amount bearing the same ratio to
the entire tax paid to such other jurisdiction  as  the  amount  of  the
ordinary  income  portion  (or  part thereof) of a lump sum distribution
included in the income subject to such tax bears to all  income  subject
to such tax.
(b)  Limitations.  (1)  The credit under this section shall not exceed
the percentage of the tax otherwise due under section six hundred  three
determined  by  dividing  the  portion of the taxpayer's ordinary income
portion of a lump  sum  distribution  taxable  both  under  section  six
hundred  three and by such other jurisdiction by the total amount of the
taxpayer's ordinary income portion of a lump  sum  distribution  taxable
under section six hundred three.
(2)  The  credit under this section shall not reduce the tax otherwise
due under section six hundred three to an amount less  than  would  have
been  due  if  the  portion of the ordinary income portion of a lump sum
distribution taxable both under section six hundred three  and  by  such
other  jurisdiction  were  excluded from the computation of the separate
tax imposed under section six hundred three.
(3) In the case of a taxpayer who elects  to  claim  the  foreign  tax
credit  for  federal  income tax purposes, the credit under this section
for income tax imposed by a province of Canada shall be allowed for that
portion of the provincial tax not claimed for federal purposes  for  the
taxable  year  or  a  preceding  taxable  year, provided however, to the
extent the  provincial  tax  is  claimed  for  federal  purposes  for  a
succeeding  taxable  year,  the  credit under this section must be added
back in such succeeding taxable year. The provincial tax shall be deemed
to be claimed last for federal income tax purposes and for  purposes  of
this subsection.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 621 - Credits to Trust Beneficiary Receiving Accumulation Distribution.

§   621.   Credits   to   trust   beneficiary  receiving  accumulation
distribution.  (a) General. A resident beneficiary of a trust whose  New
York  adjusted  gross  income  includes  all  or part of an accumulation
distribution by such trust, as defined in section six hundred sixty-five
of the internal revenue code, including a beneficiary who is required to
make the modification required by paragraph forty of subsection  (b)  of
section  six  hundred twelve of this part, shall be allowed (1) a credit
against  the  tax  otherwise  due  under  this  article  for  all  or  a
proportionate  part  of  any tax paid by the trust under this article or
under former article sixteen of this chapter (as  such  article  was  in
effect on or before December thirtieth, nineteen hundred sixty), for any
preceding  taxable  year  which would not have been payable if the trust
had in fact made distributions to its beneficiaries at the times and  in
the  amounts  specified in section six hundred sixty-six of the internal
revenue code; and (2) a credit against the taxes imposed by this article
for the taxable year for any income tax imposed on  the  trust  for  the
taxable  year  or  any prior taxable year by another state of the United
States, a political subdivision thereof, or the  District  of  Columbia,
upon  income  both  derived  therefrom  and  subject  to  tax under this
article, provided that the amount of the credit  shall  not  exceed  the
percentage  of  the  tax  otherwise due under this article determined by
dividing the portion of the income that is both taxable to the trust  in
such  other  jurisdiction  and  taxable  to  the  beneficiary under this
article by the total amount of the beneficiary's New York income.
(b) Limitation. The credits under this section shall  not  reduce  the
tax  otherwise  due from the beneficiary under this article to an amount
less than would have been due if the accumulation  distribution  or  his
part thereof were excluded from his New York adjusted gross income.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 625 - Gift for Fish and Wildlife Management.

§  625.  Gift  for fish and wildlife management. Effective for any tax
  year commencing on or after January first, nineteen hundred  eighty-two,
  an  individual  in  any  taxable  year  may  elect  to contribute to the
  conservation fund  for  fish  and  wildlife  management  purposes.  Such
  contribution  shall  be  in any whole dollar amount and shall not reduce
  the amount of state tax owed by  such  individual.  The  tax  commission
  shall  include  space  on  the  personal  income  tax return to enable a
  taxpayer to make such contribution. Notwithstanding any other  provision
  of law all revenues collected pursuant to this section shall be credited
  to  the conservation fund and used only for those purposes enumerated in
  section eighty-three of the state finance law.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 625-A - Gifts to Food Banks.

§  625-a.  Gifts  to  food  banks.  Effective  for  any  taxable  year
  commencing  on  or  after  January  first,  two  thousand  nineteen,  an
  individual  in  any  taxable  year  may elect to contribute to the state
  gifts to food banks fund for financial support for regional food  banks.
  Such  contribution  shall  be  in  any whole dollar amount and shall not
  reduce the amount of state tax owed by such individual. The commissioner
  shall include space on the  personal  income  tax  return  to  enable  a
  taxpayer  to make such contribution. Notwithstanding any other provision
  of law all revenues collected pursuant to this section shall be credited
  to the gifts to food  banks  fund  and  used  only  for  those  purposes
  enumerated in section eighty-two of the state finance law.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 626 - The United States Olympic Committee/lake Placid Olympic Training Center Fund.

§  626.  The  United  States  Olympic  Committee/Lake  Placid  Olympic
  Training Center Fund. Effective for any taxable year  commencing  on  or
  after  the  first  day  of January next succeeding the effective date of
  this section, an individual in any taxable year may elect to  contribute
  an  amount  of  two  dollars to the United States Olympic Committee/Lake
  Placid Olympic Training Center Fund. Such contribution shall not  reduce
  the  amount of state tax owed by such individual. The commissioner shall
  include a space on the personal income tax return to enable  a  taxpayer
  to make such contribution. Notwithstanding any other provision of law to
  the  contrary,  all revenues collected pursuant to this section shall be
  credited to the United  States  Olympic  Committee/Lake  Placid  Olympic
  Training  Center  Fund  and  used  only for those purposes enumerated in
  section eighty-four of the state finance law.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 626-A - Gift for Home Delivered Meals for Seniors.

§  626-a. Gift for home delivered meals for seniors. Effective for any
  tax year commencing on or after January first, two thousand nineteen, an
  individual in any taxable year may elect to contribute to the support of
  the senior wellness in nutrition fund for the purpose of providing  home
  delivered  meals  to  seniors.  Such  contribution shall be in any whole
  dollar amount and shall not reduce the amount of state tax owed by  such
  individual.  The commissioner shall include space on the personal income
  tax return, entitled " Home Delivered Meals for Seniors",  to  enable  a
  taxpayer  to make such contribution. Notwithstanding any other provision
  of law, all  revenues  collected  pursuant  to  this  section  shall  be
  credited  to the senior wellness in nutrition fund and used only for the
  purposes enumerated in section ninety-one-g of the state finance law.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 627 - Gift for Breast Cancer Research and Education.

§  627.  Gift for breast cancer research and education.  Effective for
  any tax year commencing on or  after  January  first,  nineteen  hundred
  ninety-six, an individual in any taxable year may elect to contribute to
  the  breast  cancer research and education fund. Such contribution shall
  be in any whole dollar amount and shall not reduce the amount  of  state
  tax owed by such individual. The commissioner shall include space on the
  personal   income   tax  return  to  enable  a  taxpayer  to  make  such
  contribution.  Notwithstanding any other provision of law  all  revenues
  collected  pursuant  to  this  section  shall  be credited to the breast
  cancer research and education fund and  used  only  for  those  purposes
  enumerated in section ninety-seven-yy of the state finance law.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 627-A - Gift for Honor and Remembrance of Veterans.

§ 627-a. Gift for honor and remembrance of veterans. Effective for any
  tax year commencing on or after January first, two thousand thirteen, an
  individual  in  any taxable year may elect to contribute to the veterans
  remembrance  and  cemetery  maintenance   and   operation   fund.   Such
  contribution  shall  be  in any whole dollar amount and shall not reduce
  the amount of state tax owed by such individual. The commissioner  shall
  include  space on the personal income tax return to enable a taxpayer to
  make such contribution. Notwithstanding any other provision of law,  all
  revenues  collected  pursuant  to  this section shall be credited to the
  veterans remembrance and cemetery maintenance  and  operation  fund  and
  used  only for those purposes enumerated in section ninety-seven-mmmm of
  the state finance law.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 627-B - Gift for Assisting Homeless Veterans.

§  627-b.  Gift for assisting homeless veterans. Effective for any tax
  year commencing on or after January  first,  two  thousand  fifteen,  an
  individual  in  any taxable year may elect to contribute to the homeless
  veterans assistance fund. Such contribution shall be in any whole dollar
  amount and shall not reduce  the  amount  of  state  tax  owed  by  such
  individual.  The commissioner shall include space on the personal income
  tax  return  to  enable  a   taxpayer   to   make   such   contribution.
  Notwithstanding  any  other  provision  of  law  all  revenues collected
  pursuant to this section shall be  credited  to  the  homeless  veterans
  assistance  fund  and used only for those purposes enumerated in section
  ninety-nine-v of the state finance law.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 627-C - Gift for New York State Veterans' Homes.

§  627-c.  Gift  for New York state veterans' homes. Effective for any
  tax year commencing on or after January first, two  thousand  seventeen,
  an  individual  in  any  taxable  year  may  elect  to contribute to the
  veterans' home assistance fund. Such contribution shall be in any  whole
  dollar  amount and shall not reduce the amount of state tax owed by such
  individual. The commissioner shall include space on the personal  income
  tax   return   to   enable   a   taxpayer  to  make  such  contribution.
  Notwithstanding any other  provision  of  law,  all  revenues  collected
  pursuant  to  this  section  shall  be  credited  to  the veterans' home
  assistance fund and used only for those purposes enumerated  in  section
  eighty-one of the state finance law.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 628 - Gift for Missing and Exploited Children Clearinghouse Fund.

§  628.  Gift  for  missing and exploited children clearinghouse fund.
  Effective for any  tax  year  commencing  on  or  after  January  first,
  nineteen  hundred  ninety-seven,  an  individual in any taxable year may
  elect to contribute to the missing and exploited children  clearinghouse
  fund.    Such contribution shall be in any whole dollar amount and shall
  not reduce the  amount  of  state  tax  owed  by  such  individual.  The
  commissioner  shall include space on the personal income tax return form
  to enable a taxpayer to make such  contribution.    Notwithstanding  any
  other  provision of law, all revenues collected pursuant to this section
  shall be paid to the missing and exploited children  clearinghouse  fund
  established  pursuant  to and used only for those purposes enumerated in
  section ninety-two-w of the state finance law.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 629 - Gift for Alzheimer's Disease Support Services.

§  629.  Gift  for Alzheimer's disease support services. Effective for
  any tax year commencing on or after  January  first,  two  thousand,  an
  individual   in  any  taxable  year  may  elect  to  contribute  to  the
  Alzheimer's disease assistance fund for support services for people with
  Alzheimer's disease and their families. The contribution shall be in any
  whole dollar amount and shall not reduce the amount of state tax owed by
  such individual. The commissioner shall include space  on  the  personal
  income  tax  return  to  enable  a  taxpayer  to make such contribution.
  Notwithstanding any  other  provision  of  law  all  revenues  collected
  pursuant  to  this  section shall be credited to the Alzheimer's disease
  assistance fund and used only for those purposes enumerated  in  section
  eighty-nine-e of the state finance law.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 629-A - Gift for Eliminating the Stigma Relating to Mental Illness.

§  629-a.  Gift for eliminating the stigma relating to mental illness.
  Effective for any tax year commencing on or  after  January  first,  two
  thousand  fifteen,  an  individual  in  any  taxable  year  may elect to
  contribute to the mental illness  anti-stigma  fund.  Such  contribution
  shall  be  in any whole dollar amount and shall not reduce the amount of
  state tax owed by such individual. The commissioner shall include  space
  on  the  personal  income  tax  return to enable a taxpayer to make such
  contribution. Notwithstanding any other provision of  law,  all  revenue
  collected  pursuant  to  this  section  shall  be credited to the mental
  illness anti-stigma fund and used only for those purposes enumerated  in
  section ninety-five-h of the state finance law.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 629-B - Gift for Substance Use Disorder Education and Recovery.

§  629-b.  Gift  for  substance  use  disorder education and recovery.
  Effective for any tax year commencing on or  after  January  first,  two
  thousand  twenty-one,  an  individual  in  any taxable year may elect to
  contribute to the substance use disorder education  and  recovery  fund.
  Such  contribution  shall  be  in  any whole dollar amount and shall not
  reduce the amount of state tax owed by such individual. The commissioner
  shall include space on the  personal  income  tax  return  to  enable  a
  taxpayer  to make such contribution. Notwithstanding any other provision
  of law all revenues collected pursuant to this section shall be credited
  to the substance use disorder education and recovery fund and used  only
  for  those  purposes  enumerated  in  section eighty-nine-j of the state
  finance law.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630 - Gift for Prostate and Testicular Cancer Research and Education.

§ 630. Gift for prostate and testicular cancer research and education.
  Effective  for  any  tax  year commencing on or after January first, two
  thousand four, an individual in any taxable year may elect to contribute
  to the New York  State  prostate  and  testicular  cancer  research  and
  education  fund.  Such  contribution shall be in any whole dollar amount
  and shall not reduce the amount of state tax owed  by  such  individual.
  The  commissioner  shall include space on the personal income tax return
  to enable a taxpayer to  make  such  contribution.  Notwithstanding  any
  other  provision  of law all revenues collected pursuant to this section
  shall be credited to the New York State prostate and  testicular  cancer
  research  and education fund and used only for those purposes enumerated
  in section ninety-five-e of the state finance law.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630-A - Gift for World Trade Center Memorial Foundation.

§  630-a.  Gift  for World Trade Center memorial foundation. Effective
  for any tax year commencing on or  after  January  first,  two  thousand
  five,  a  taxpayer  in  any  taxable year may elect to contribute to the
  support of  the  World  Trade  Center  memorial  foundation  fund.  Such
  contribution  shall  be  in any whole dollar amount and shall not reduce
  the amount of the state tax owed  by  such  taxpayer.  The  commissioner
  shall  include  space  on  the  personal  income  tax return to enable a
  taxpayer to make such contribution. Notwithstanding any other  provision
  of  law,  all  revenues  collected  pursuant  to  this  section shall be
  credited to the World Trade Center memorial foundation fund and shall be
  used only for those purposes enumerated in section seventy-nine  of  the
  state finance law.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630-B - Gift for Volunteer Firefighting and Volunteer Emergency Services Fund.

§  630-b.  Gift  for  volunteer  firefighting  and volunteer emergency
  services fund. An individual in any taxable year may elect to contribute
  to the volunteer firefighting and volunteer emergency services fund  for
  the  recruitment  and  retention of volunteer firefighters and volunteer
  emergency services personnel. The contribution shall  be  in  any  whole
  dollar  amount and shall not reduce the amount of state tax owed by such
  individual. The commissioner shall include space on the personal  income
  tax   return   to   enable   a   taxpayer  to  make  such  contribution.
  Notwithstanding any  other  provision  of  law  all  revenues  collected
  pursuant to this section shall be credited to the volunteer firefighting
  and volunteer emergency services recruitment and retention fund and used
  only for those purposes enumerated in section ninety-nine-q of the state
  finance law.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630-C - Gift for New York State Teen Health Education Fund.

§  630-c.  Gift  for  New  York  state  teen health education fund. An
  individual in any taxable year may  elect  to  contribute  to  the  teen
  health  education  fund  for  educational programs in schools related to
  health. The contribution shall be in any whole dollar amount  and  shall
  not  reduce  the  amount  of  state  tax  owed  by  such individual. The
  commissioner shall include space on the personal income  tax  return  to
  enable  a  taxpayer to make such contribution. Notwithstanding any other
  provision of law all revenues collected pursuant to this  section  shall
  be  credited  to  the New York state teen health education fund and used
  only for those purposes enumerated in section ninety-nine-u of the state
  finance law.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630-D - Gift for Women's Cancers Education and Prevention.

* §  630-d.  Gift  for  women's  cancers  education and prevention. An
  individual in any taxable year may elect to contribute  to  the  women's
  cancers education and prevention fund. Such contribution shall be in any
  whole dollar amount and shall not reduce the amount of state tax owed by
  such  individual.  The  commissioner shall include space on the personal
  income tax return to  enable  a  taxpayer  to  make  such  contribution.
  Notwithstanding  any  other  provision  of  law  all  revenues collected
  pursuant to this section  shall  be  credited  to  the  women's  cancers
  education   and  prevention  fund  and  used  only  for  those  purposes
  enumerated in section ninety-seven-llll of the state finance law.
* NB There are 2 § 630-d's
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630-D*2 - Gift for Autism Awareness and Research.

* §  630-d.  Gift for autism awareness and research. Effective for any
  tax year commencing on or after January first, two thousand sixteen,  an
  individual  in  any taxable year may elect to contribute to the New York
  state autism awareness and research fund for autism  awareness  projects
  and  autism  research  projects.  The contribution shall be in any whole
  dollar amount and shall not reduce the amount of state tax owed by  such
  individual.  The commissioner shall include space on the personal income
  tax  return  to  enable  a   taxpayer   to   make   such   contribution.
  Notwithstanding  any  other  provision  of  law  all  revenues collected
  pursuant to this section shall be credited to the New York state  autism
  awareness  and research fund and used only for those purposes enumerated
  in section ninety-five-e of the state finance law, as added  by  chapter
  three hundred one of the laws of two thousand four.
* NB There are 2 § 630-d's
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630-E - Gift to the Love Your Library Fund.

§  630-e.  Gift  to  the love your library fund. Effective for any tax
  year commencing on or after January first,  two  thousand  eighteen,  an
  individual  in any taxable year may elect to contribute to the love your
  library fund. Such contribution shall be in any whole dollar amount  and
  shall  not  reduce  the amount of state tax owed by such individual. The
  commissioner shall include space on the personal income  tax  return  to
  enable  a  taxpayer to make such contribution. Notwithstanding any other
  provision of law all revenues collected pursuant to this  section  shall
  be  credited  to  the  love  your  library  fund and used only for those
  purposes enumerated in section ninety-nine-l of the state  finance  law,
  as  added  by  chapter  three  hundred three of the laws of two thousand
  four.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630-F - Gift for Organ and Tissue Donation Outreach and Research.

* §  630-f.  Gift for organ and tissue donation outreach and research.
  Effective for any tax year commencing on or  after  January  first,  two
  thousand  nineteen,  an  individual  in  any  taxable  year may elect to
  contribute to the life pass it on trust fund. The contribution shall  be
  in  any whole dollar amount and shall not reduce the amount of state tax
  owed by such individual. The commissioner shall  include  space  on  the
  personal   income   tax  return  to  enable  a  taxpayer  to  make  such
  contribution. Notwithstanding any other provision of  law  all  revenues
  collected pursuant to this section shall be credited to the life pass it
  on  trust  fund  and  used only for those purposes enumerated in section
  ninety-five-d of the state finance law, as added by chapter four hundred
  fifteen of the laws of two thousand three.
* NB There are 6 § 630-f's
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630-F*2 - Gift for Als Research and Education.

* §  630-f. Gift for ALS research and education. Effective for any tax
  year commencing on or after January first,  two  thousand  nineteen,  an
  individual  in  any taxable year may elect to contribute to the New York
  state ALS (Amyotrophic Lateral Sclerosis) research and  education  fund.
  Such  contribution  shall  be  in  any whole dollar amount and shall not
  reduce the amount of state tax owed by such individual. The commissioner
  shall include space on the  personal  income  tax  return  to  enable  a
  taxpayer  to make such contribution. Notwithstanding any other provision
  of law all revenues collected pursuant to this section shall be credited
  to the New York state ALS research and education fund and used only  for
  those  purposes enumerated in section ninety-five-i of the state finance
  law.
* NB There are 6 § 630-f's
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630-F*3 - Gift for School-Based Health Centers.

* § 630-f. Gift for school-based health centers. Effective for any tax
  year  commencing  on  or  after January first, two thousand nineteen, an
  individual  in  any  taxable  year  may  elect  to  contribute  to   the
  school-based  health  centers  fund.  Such  contribution shall be in any
  whole dollar amount and shall not reduce the amount of state tax owed by
  such individual. The commissioner shall include space  on  the  personal
  income  tax  return  to enable a taxpayer to make such contribution. The
  commissioner shall also ensure that  a  description  of  a  school-based
  health  center  is  included within the tax form preparation instruction
  booklet.  Notwithstanding  any  other  provision  of  law  all  revenues
  collected pursuant to this section shall be credited to the school-based
  health  centers  fund  and  used  only  for those purposes enumerated in
  section ninety-nine-bb of the state finance law.
* NB There are 6 § 630-f's
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630-F*4 - Gift for Lupus Education and Prevention.

* §  630-f.  Gift for lupus education and prevention. An individual in
  any taxable year may elect to contribute  to  the  lupus  education  and
  prevention  fund.  Such contribution shall be in any whole dollar amount
  and shall not reduce the amount of state tax owed  by  such  individual.
  The  commissioner  shall include space on the personal income tax return
  to enable a taxpayer to  make  such  contribution.  Notwithstanding  any
  other  provision  of law all revenues collected pursuant to this section
  shall be credited to the lupus education and prevention  fund  and  used
  only  for  those purposes enumerated in section ninety-seven-rrrr of the
  state finance law.
* NB There are 6 § 630-f's
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630-F*5 - Gift for Military Families.

* §  630-f.  Gift  for  military  families. Effective for any tax year
  commencing  on  or  after  January  first,  two  thousand  eighteen,  an
  individual  in  any taxable year may elect to contribute to the military
  family relief fund. Such contribution  shall  be  in  any  whole  dollar
  amount  and  shall  not  reduce  the  amount  of  state tax owed by such
  individual. The commissioner shall include space on the personal  income
  tax   return   to   enable   a   taxpayer  to  make  such  contribution.
  Notwithstanding any other  provision  of  law,  all  revenues  collected
  pursuant to this section shall be credited to the military family relief
  fund   and   used   only   for  those  purposes  enumerated  in  section
  eighty-nine-i of the state finance law.
* NB There are 6 630-f's
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630-F*6 - Gift for City University of New York.

* §  630-f. Gift for city university of New York. An individual in any
  taxable year may elect to contribute to the city university of New York.
  Such contribution shall be in any whole  dollar  amount  and  shall  not
  reduce the amount of state tax owed by such individual. The commissioner
  shall  include  space  on  the  personal  income  tax return to enable a
  taxpayer to make such contribution. Notwithstanding any other  provision
  of law all revenues collected pursuant to this section shall be credited
  to  the city university construction fund and used only for the purposes
  enumerated in section sixty-two hundred seventy-three of  the  education
  law.
* NB There are 6 § 630-f's
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630-G - Gift for Leukemia, Lymphoma and Myeloma Research, Education and Treatment.

* § 630-g. Gift for leukemia, lymphoma and myeloma research, education
  and treatment. Effective for any tax year commencing on or after January
  first,  two thousand twenty, an individual in any taxable year may elect
  to contribute to the leukemia, lymphoma and myeloma research,  education
  and  treatment  fund.  Such  contribution  shall  be in any whole dollar
  amount and shall not reduce  the  amount  of  state  tax  owed  by  such
  individual.  The commissioner shall include space on the personal income
  tax  return  to  enable  a   taxpayer   to   make   such   contribution.
  Notwithstanding  any  other  provision  of  law  all  revenues collected
  pursuant to this section shall be credited to the leukemia, lymphoma and
  myeloma research, education and treatment fund and used only  for  those
  purposes  enumerated  in  section ninety-seven-ssss of the state finance
  law.
* NB There are 3 § 630-g's
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630-G*2 - Gift for the William B. Hoyt Memorial Children and Family Trust Fund.

* §  630-g.  Gift for the William B. Hoyt Memorial children and family
  trust fund. Effective for any tax year commencing on  or  after  January
  first,  two  thousand  twenty-one, an individual in any taxable year may
  elect to contribute to the William B. Hoyt Memorial children and  family
  trust  fund established pursuant to section four hundred eighty-one-f of
  the social services law. Such contribution shall be in any whole  dollar
  amount  and  shall  not  reduce  the  amount  of  state tax owed by such
  individual. The tax commission  shall  include  space  on  the  personal
  income  tax  return  to  enable  a  taxpayer  to make such contribution.
  Notwithstanding any  other  provision  of  law  all  revenues  collected
  pursuant  to  this  section  shall  be  credited  to the William B. Hoyt
  Memorial children and family trust fund and used only for those purposes
  enumerated in article ten-A of the social services law.
* NB There are 3 § 630-g's
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630-G*3 - Gift to the Arts Fund.

* §  630-g.  Gift  to  the  arts  fund.  Effective  for  any  tax year
  commencing  on  or  after  January  first,  two  thousand  nineteen,  an
  individual  may elect to contribute to the arts fund created pursuant to
  section ninety-seven-yyyy of the state finance law for  the  support  of
  the  New  York  state council on the arts. Such contribution shall be in
  any whole dollar amount and shall not reduce the amount of tax  owed  by
  such  individual.  The  commissioner shall include space on the personal
  income tax return to  enable  a  taxpayer  to  make  such  contribution.
  Notwithstanding  any  other  provision  of  law,  all  revenue collected
  pursuant to this section shall be credited to the arts fund  established
  by  section ninety-seven-yyyy of the state finance law and used only for
  the purposes of the New York state council on the arts.
* NB There are 3 § 630-g's
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630-H - New York State Campaign Finance Fund Check-Off.

§  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.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630-I - Gifts for the State Library System.

* §  630-i.  Gifts for the state library system. Effective for any tax
  year commencing on or after January first, two thousand  twenty-two,  an
  individual  in  any  taxable  year  may elect to contribute to the state
  library aid program for  financial  support  for  public  libraries  and
  library  systems,  reference  and research library resource systems, the
  New York public research libraries, the  Schomburg  collection  and  the
  library  for  the  blind  and  visually  handicapped,  or  for any other
  library, library system or purpose enumerated  in  section  two  hundred
  seventy-three  of  the  education law. Such contribution shall be in any
  whole dollar amount and shall not reduce the amount of state tax owed by
  such individual. The commissioner shall include space  on  the  personal
  income  tax  return  to  enable  a  taxpayer  to make such contribution.
  Notwithstanding any  other  provision  of  law  all  revenues  collected
  pursuant  to  this  section  shall  be credited to the state library aid
  program and shall be used in addition  to,  not  to  supplant,  existing
  funding  under  the  state  library  aid program and used for only those
  purposes  enumerated  in  section  two  hundred  seventy-three  of   the
  education law.
* NB There are 3 § 630-i's
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630-I*2 - Gift for the Firearm Violence Research Fund.

* §  630-i. Gift for the firearm violence research fund. Effective for
  any tax  year  commencing  on  or  after  January  first,  two  thousand
  twenty-one,  a  taxpayer  in any taxable year may elect to contribute to
  the firearm violence  research  fund  established  pursuant  to  section
  ninety-seven-j  of  the state finance law. Such contribution shall be in
  any whole dollar amount and shall not reduce the  amount  of  state  tax
  owed  by  such  taxpayer.  The  commissioner  shall include space on the
  personal  income  tax  return  to  enable  a  taxpayer  to   make   such
  contribution.  Notwithstanding  any other provision of law, all revenues
  collected pursuant to this section shall  be  credited  to  the  firearm
  violence  research  fund  and used only for those purposes enumerated in
  section ninety-seven-j of the state finance law.
* NB There are 3 § 630-i's
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630-I*3 - Gifts for Thoroughbred Aftercare.

* §  630-i.  Gifts  for  thoroughbred aftercare. Effective for any tax
  year commencing on or after  the  effective  date  of  this  section,  a
  taxpayer  in  any  taxable  year may elect to contribute to the New York
  state thoroughbred breeding and development fund established pursuant to
  section two hundred fifty-two of the racing,  pari-mutuel  wagering  and
  breeding  law,  for the purpose of funding the operation of retired race
  horse aftercare facilities. Any contributions made to  the  thoroughbred
  breeding  and  development  fund  pursuant  to  this  section  shall  be
  deposited into a dedicated account managed  by  the  fund,  which  shall
  solely be used for funding the operation of retired race horse aftercare
  facilities,   with   a  preference  for  those  organizations  that  are
  accredited horse retirement and rescue programs. Such contribution shall
  be in any whole dollar amount and shall not reduce  the  amount  of  the
  state tax owed by such taxpayer. The commissioner shall include space on
  the  personal  income  tax  return  to  enable  a  taxpayer to make such
  contribution. Notwithstanding any other provision of law,  all  revenues
  collected  pursuant  to  this  section shall be credited to the New York
  state thoroughbred retirement race horse and aftercare fund and shall be
  used only for those purposes enumerated in paragraph  h  of  subdivision
  two  of  section  two  hundred  fifty-four  of  the  racing, pari-mutuel
  wagering and breeding law.
* NB There are 3 § 630-i's
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630-J - Gifts for Standardbred Aftercare.

§  630-j. Gifts for standardbred aftercare. Effective for any tax year
  commencing on or after the effective date of this section, a taxpayer in
  any taxable year may elect to contribute to the agriculture and New York
  horse breeding and development  fund  established  pursuant  to  section
  three  hundred  thirty  of the racing, pari-mutuel wagering and breeding
  law, for the purpose of funding the  operation  of  retired  race  horse
  aftercare  facilities. Any contributions made to the agriculture and New
  York horse breeding and development fund pursuant to this section  shall
  be  deposited  into a dedicated account managed by the fund, which shall
  be solely used for funding the operation of retired race horse aftercare
  facilities, with preference for those organizations that are  accredited
  horse  retirement and rescue programs. Such contribution shall be in any
  whole dollar amount and shall not reduce the amount  of  the  state  tax
  owed  by  such  taxpayer.  The  commissioner  shall include space on the
  personal  income  tax  return  to  enable  a  taxpayer  to   make   such
  contribution.  Notwithstanding  any other provision of law, all revenues
  collected pursuant to this section shall be credited  to  the  New  York
  state standardbred retirement race horse and aftercare fund and shall be
  used  only  for  those purposes enumerated in paragraph j of subdivision
  one of section three  hundred  thirty-two  of  the  racing,  pari-mutuel
  wagering and breeding law.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630-K - Gift for Lyme and Tick-Borne Diseases Education, Research and Prevention.

§ 630-k. Gift for Lyme and tick-borne diseases education, research and
  prevention.  Effective  for  any tax year commencing on or after January
  first, two thousand twenty-two, an individual in any  taxable  year  may
  elect  to  contribute to the support of the Lyme and tick-borne diseases
  education, research and prevention fund. Such contribution shall  be  in
  any  whole  dollar  amount  and shall not reduce the amount of state tax
  owed by such individual. The commissioner shall  include  space  on  the
  personal   income   tax  return  to  enable  a  taxpayer  to  make  such
  contribution. Notwithstanding any other provision of law,  all  revenues
  collected  pursuant  to  this  section shall be credited to the Lyme and
  tick-borne diseases education, research and  prevention  fund  and  used
  only  for  the purposes enumerated in section ninety-five-k of the state
  finance law.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630-L - Gift for Diabetes Research and Education.

* § 630-l. Gift for diabetes research and education. Effective for any
  tax  year  commencing on or after the effective date of this section, an
  individual in any taxable year may elect to contribute to  the  diabetes
  research  and  education  fund.  Such contribution shall be in any whole
  dollar amount and shall not reduce the amount of state tax owed by  such
  individual.  The commissioner shall include space on the personal income
  tax  return  to  enable  a   taxpayer   to   make   such   contribution.
  Notwithstanding  any  other  provision  of  law  all  revenues collected
  pursuant to this section shall be credited to the diabetes research  and
  education  fund  and  used only for those purposes enumerated in section
  eighty-nine-k of the state finance law.
* NB There are 2 § 630-l's
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 630-L*2 - Gift for Cure Childhood Cancer Research Fund.

* § 630-l. Gift for cure childhood cancer research fund. Effective for
  any  tax year commencing on or after January first, two thousand twenty-
  four, a taxpayer in any taxable year may elect to contribute to the cure
  childhood  cancer  research  fund  established   pursuant   to   section
  ninety-nine-z  of  the  state finance law. Such contribution shall be in
  any whole dollar amount and shall not reduce the  amount  of  state  tax
  owed  by  such  taxpayer.  The  commissioner  shall include space on the
  personal  income  tax  return  to  enable  a  taxpayer  to   make   such
  contribution.  Notwithstanding  any other provision of law, all revenues
  collected pursuant to  this  section  shall  be  credited  to  the  cure
  childhood  cancer  research  fund  and  used  only  for  those  purposes
  enumerated in section ninety-nine-z of the state finance law.
* NB There are 2 § 630-l's