N.Y. Tax Law 630-F*3 – Gift for school-based health centers
* § 630-f. Gift for school-based health centers. Effective for any tax year commencing on or after January first, two thousand nineteen, an individual in any taxable year may elect to contribute to the school-based health centers fund. Such 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. The commissioner shall also ensure that a description of a school-based health center is included within the tax form preparation instruction booklet. Notwithstanding any other provision of law all revenues collected pursuant to this § of the state finance law.
Terms Used In N.Y. Tax Law 630-F*3
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
* NB There are 6 § 630-f's