Legislation
PART 2
Residents
Tax (TAX) CHAPTER 60, ARTICLE 22
PART II-RESIDENTS
Section 611. New York taxable income of a resident individual.
612. New York adjusted gross income of a resident
individual.
613. New York deduction of a resident individual.
614. New York standard deduction of a resident individual.
615. New York itemized deduction of a resident individual.
616. New York exemptions of a resident individual.
617. Resident partners and shareholders of S corporations.
617-a. Residents; special provisions.
618. New York taxable income of a resident estate or trust.
619. Share of a resident estate, trust or beneficiary in New
York fiduciary adjustment.
620. Credit for income tax of another state.
620-A. Credit against separate tax.
621. Credits to trust beneficiary receiving accumulation
distribution.
624. Computation of separate tax on the ordinary income
portion of lump sum distributions received by
resident individuals, estates and trusts.
625. Gift for fish and wildlife management.
625-a. Gifts to food banks.
626. The United States Olympic Committee/Lake Placid Olympic
Training Center Fund.
626-a. Gift for home delivered meals for seniors.
627. Gift for breast cancer research and education.
627-a. Gift for honor and remembrance of veterans.
627-b. Gift for assisting homeless veterans.
627-c. Gift for New York state veterans' homes.
628. Gift for missing and exploited children clearinghouse
fund.
629-a. Gift for eliminating the stigma relating to mental
illness.
629-b. Gift for substance use disorder education and recovery.
630. Gift for prostate and testicular cancer research and
education.
630-a. Gift for World Trade Center memorial foundation.
630-b. Gift for volunteer firefighting and volunteer emergency
services fund.
630-c. Gift for New York state teen health education fund.
630-d. Gift for women's cancers education and prevention.
630-d*2. Gift for autism awareness and research.
630-e. Gift to the love your library fund.
630-f. Gift for organ and tissue donation outreach and
research.
630-f*2. Gift for ALS research and education.
630-f*3. Gift for school-based health centers.
630-f*4. Gift for lupus education and prevention.
630-f*5. Gift for military families.
630-f*6. Gift for city university of New York.
630-g. Gift for leukemia, lymphoma and myeloma research,
education and treatment.
630-g*2. Gift for the William B. Hoyt Memorial children and
family trust fund.
630-g*3. Gift to the arts fund.
630-h. New York state campaign finance fund check-off.
630-i. Gifts for the state library system.
630-i*2. Gift for the firearm violence research fund.
630-i*3. Gifts for thoroughbred aftercare.
630-j. Gifts for standardbred aftercare.
630-k. Gift for Lyme and tick-borne diseases education,
research and prevention.
630-l. Gift for diabetes research and education.
630-l*2. Gift for cure childhood cancer research fund.
Section 611. New York taxable income of a resident individual.
612. New York adjusted gross income of a resident
individual.
613. New York deduction of a resident individual.
614. New York standard deduction of a resident individual.
615. New York itemized deduction of a resident individual.
616. New York exemptions of a resident individual.
617. Resident partners and shareholders of S corporations.
617-a. Residents; special provisions.
618. New York taxable income of a resident estate or trust.
619. Share of a resident estate, trust or beneficiary in New
York fiduciary adjustment.
620. Credit for income tax of another state.
620-A. Credit against separate tax.
621. Credits to trust beneficiary receiving accumulation
distribution.
624. Computation of separate tax on the ordinary income
portion of lump sum distributions received by
resident individuals, estates and trusts.
625. Gift for fish and wildlife management.
625-a. Gifts to food banks.
626. The United States Olympic Committee/Lake Placid Olympic
Training Center Fund.
626-a. Gift for home delivered meals for seniors.
627. Gift for breast cancer research and education.
627-a. Gift for honor and remembrance of veterans.
627-b. Gift for assisting homeless veterans.
627-c. Gift for New York state veterans' homes.
628. Gift for missing and exploited children clearinghouse
fund.
629-a. Gift for eliminating the stigma relating to mental
illness.
629-b. Gift for substance use disorder education and recovery.
630. Gift for prostate and testicular cancer research and
education.
630-a. Gift for World Trade Center memorial foundation.
630-b. Gift for volunteer firefighting and volunteer emergency
services fund.
630-c. Gift for New York state teen health education fund.
630-d. Gift for women's cancers education and prevention.
630-d*2. Gift for autism awareness and research.
630-e. Gift to the love your library fund.
630-f. Gift for organ and tissue donation outreach and
research.
630-f*2. Gift for ALS research and education.
630-f*3. Gift for school-based health centers.
630-f*4. Gift for lupus education and prevention.
630-f*5. Gift for military families.
630-f*6. Gift for city university of New York.
630-g. Gift for leukemia, lymphoma and myeloma research,
education and treatment.
630-g*2. Gift for the William B. Hoyt Memorial children and
family trust fund.
630-g*3. Gift to the arts fund.
630-h. New York state campaign finance fund check-off.
630-i. Gifts for the state library system.
630-i*2. Gift for the firearm violence research fund.
630-i*3. Gifts for thoroughbred aftercare.
630-j. Gifts for standardbred aftercare.
630-k. Gift for Lyme and tick-borne diseases education,
research and prevention.
630-l. Gift for diabetes research and education.
630-l*2. Gift for cure childhood cancer research fund.