New York Statutes

§ 630-B — Gift for volunteer firefighting and volunteer emergency services fund

New York § 630-B
JurisdictionNew York
Law TAXTax
Part 2Residents
Art. 22Personal Income Tax

This text of New York § 630-B (Gift for volunteer firefighting and volunteer emergency services fund) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.Y. Tax § 630-B (2026).

Text

§ 630-b. Gift for volunteer firefighting and volunteer emergency\nservices fund. An individual in any taxable year may elect to contribute\nto the volunteer firefighting and volunteer emergency services fund for\nthe recruitment and retention of volunteer firefighters and volunteer\nemergency services personnel. The contribution shall be in any whole\ndollar amount and shall not reduce the amount of state tax owed by such\nindividual. The commissioner shall include space on the personal income\ntax return to enable a taxpayer to make such contribution.\nNotwithstanding any other provision of law all revenues collected\npursuant to this section shall be credited to the volunteer firefighting\nand volunteer emergency services recruitment and retention fund and used\nonly for those purposes

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Bluebook (online)
New York § 630-B, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/630-B.