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New York · Through 2026-09-11

N.Y. Tax Law § 630-e: Gift to the love your library 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

§ 630-e. Gift to the love your library fund. 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 love your

library 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 section shall

be credited to the love your library fund and used only for those

purposes enumerated in section ninety-nine-l of the state finance law,

as added by chapter three hundred three of the laws of two thousand

four.

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

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