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This entry was published on 2020-04-24
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SECTION 630-H
New York state campaign finance fund check-off
Tax (TAX) CHAPTER 60, ARTICLE 22, PART 2
§ 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.