GroundRules
← Search the law
New York · Through 2026-09-11

N.Y. Tax Law § 630-g*3: Gift to the arts fund

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

* § 630-g. Gift to the arts fund. Effective for any tax year

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

individual may elect to contribute to the arts fund created pursuant to

section ninety-seven-yyyy of the state finance law for the support of

the New York state council on the arts. Such contribution shall be in

any whole dollar amount and shall not reduce the amount of 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 revenue collected

pursuant to this section shall be credited to the arts fund established

by section ninety-seven-yyyy of the state finance law and used only for

the purposes of the New York state council on the arts.

* NB There are 3 § 630-g's

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

Browse this collection