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New York · Through 2026-09-11

N.Y. Tax Law § 630-i*2: Gift for the firearm violence research 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-i. Gift for the firearm violence research fund. Effective for

any tax year commencing on or after January first, two thousand

twenty-one, a taxpayer in any taxable year may elect to contribute to

the firearm violence research fund established pursuant to section

ninety-seven-j of the state finance law. Such contribution shall be in

any whole dollar amount and shall not reduce the amount of state tax

owed by such taxpayer. 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 firearm

violence research fund and used only for those purposes enumerated in

section ninety-seven-j of the state finance law.

* NB There are 3 § 630-i's

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

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