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This entry was published on 2014-09-22
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SECTION 630-B
Gift for volunteer firefighting and volunteer emergency services fund
Tax (TAX) CHAPTER 60, ARTICLE 22, PART 2
§ 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.