N.Y. Tax Law § 630-h: New York state campaign finance fund check-off

§ 630-h. New York state campaign finance fund check-off. (a) For each

taxable year beginning on and after January first, two thousand twenty,

every resident taxpayer whose New York state income tax liability for

the taxable year for which the return is filed is forty dollars or more

may designate on such return that forty dollars be paid into the New

York state campaign finance fund established by section ninety-two-t of

the state finance law. Where a husband and wife file a joint return and

have a New York state income tax liability for the taxable year for

which the return is filed is eighty dollars or more, or file separate

returns on a single form, each such taxpayer may make separate

designations on such return of forty dollars to be paid into the New

York state campaign finance fund. The contribution shall not reduce the

amount of state tax owed by such taxpayer.

(b) Notwithstanding any other provision of law, all revenue

contributed pursuant to this section shall be credited to the New York

state campaign finance fund, established pursuant to section

ninety-two-t of the state finance law.

(c) The commissioner shall include space on the personal income tax

return to enable a taxpayer to make such contribution for a tax year

beginning on or after January first, two thousand twenty.