N.Y. Tax Law 630-I*2 – Gift for the firearm violence research fund
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* § 630-i. Gift for the firearm violence research fund. Effective for any tax year commencing on or after January first, two thousand twenty-one, a taxpayer in any taxable year may elect to contribute to the firearm violence research fund established pursuant to § 97-j of the state finance law. Such contribution shall be in any whole dollar amount and shall not reduce the amount of state tax owed by such taxpayer. 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 § -j of the state finance law.
Terms Used In N.Y. Tax Law 630-I*2
- 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 3 § 630-i's