Statute · New York Tax Law

N.Y. Tax Law § 630-k — Gift for Lyme and tick-borne diseases education, research and prevention

N.Y. Tax Law § 630-k

Type
Statute
Source
New York Tax Law
Jurisdiction
New York
Current through
Nov 5, 2026 (NY Senate Open Legislation)

§ 630-k. Gift for Lyme and tick-borne diseases education, research and prevention. 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 support of the Lyme and tick-borne diseases education,…

Citator

N.Y. Tax Law § 630-k — Gift for Lyme and tick-borne diseases education, research and prevention is in force in the current edition of the Code, and nothing recorded condemns it.

§ 630-k. Gift for Lyme and tick-borne diseases education, research and prevention. 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 support of the Lyme and tick-borne diseases education, research and prevention 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 Lyme and tick-borne diseases education, research and prevention fund and used only for the purposes enumerated in section ninety-five-k of the state finance law.