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New York · Through 2026-09-11

N.Y. Tax Law § 630-f*2: Gift for ALS research and education

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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-f. Gift for ALS research and education. Effective for any tax

year commencing on or after January first, two thousand nineteen, an

individual in any taxable year may elect to contribute to the New York

state ALS (Amyotrophic Lateral Sclerosis) research and education 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 New York state ALS research and education fund and used only for

those purposes enumerated in section ninety-five-i of the state finance

law.

* NB There are 6 § 630-f's

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

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