N.Y. Tax Law 630-F*5 – Gift for military families
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* § 630-f. Gift for military families. Effective for any tax year commencing on or after January first, two thousand eighteen, an individual in any taxable year may elect to contribute to the military family relief 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. Notwithstanding any other provision of law, all revenues collected pursuant to this § -i of the state finance law.
Terms Used In N.Y. Tax Law 630-F*5
- 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