N.Y. Tax Law § 630-b: Gift for volunteer firefighting and volunteer emergency services fund

§ 630-b. Gift for volunteer firefighting and volunteer emergency

services fund. An individual in any taxable year may elect to contribute

to the volunteer firefighting and volunteer emergency services fund for

the recruitment and retention of volunteer firefighters and volunteer

emergency services personnel. The 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 section shall be credited to the volunteer firefighting

and volunteer emergency services recruitment and retention fund and used

only for those purposes enumerated in section ninety-nine-q of the state

finance law.