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New York · Through 2026-09-11

N.Y. Tax Law § 628: Gift for missing and exploited children clearinghouse fund

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Where this section sits in the code
  1. Tax Law
  2. Article 22. Personal Income Tax
  3. Part 2. Residents

§ 628. Gift for missing and exploited children clearinghouse fund.

Effective for any tax year commencing on or after January first,

nineteen hundred ninety-seven, an individual in any taxable year may

elect to contribute to the missing and exploited children clearinghouse

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 form

to enable a taxpayer to make such contribution. Notwithstanding any

other provision of law, all revenues collected pursuant to this section

shall be paid to the missing and exploited children clearinghouse fund

established pursuant to and used only for those purposes enumerated in

section ninety-two-w of the state finance law.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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