2006 New York Code - Tax laws to state tax and object distinctly; exception.

 
    §  22.  Every  law  which  imposes,  continues  or revives a tax shall
  distinctly state the tax and the object to which it is  to  be  applied,
  and it shall not be sufficient to refer to any other law to fix such tax
  or object.
    Notwithstanding   the   foregoing  or  any  other  provision  of  this
  constitution, the legislature, in any law imposing a tax or taxes on, in
  respect to or measured by income, may define the income on,  in  respect
  to  or  by which such tax or taxes are imposed or measured, by reference
  to any provision of the laws of the United States as the same may be  or
  become  effective  at  any  time or from time to time, and may prescribe
  exceptions or modifications to any such provision.