2020 New York Laws
TAX - Tax
Article 22 - Personal Income Tax
Part 2 - Residents
630-H - New York State Campaign Finance Fund Check-Off.

Universal Citation: NY Tax L § 630-H (2020)
§  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.

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