N.Y. Const. art. III, § 22: 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.