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New York · Through 2026-09-11

N.Y. Tax Law § 630-i: Gifts for the state library system

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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-i. Gifts for the state library system. Effective for any tax

year commencing on or after January first, two thousand twenty-two, an

individual in any taxable year may elect to contribute to the state

library aid program for financial support for public libraries and

library systems, reference and research library resource systems, the

New York public research libraries, the Schomburg collection and the

library for the blind and visually handicapped, or for any other

library, library system or purpose enumerated in section two hundred

seventy-three of the education law. 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 state library aid

program and shall be used in addition to, not to supplant, existing

funding under the state library aid program and used for only those

purposes enumerated in section two hundred seventy-three of the

education law.

* NB There are 3 § 630-i's

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

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