§ 630-c. Gift for New York state teen health education fund. An individual in any taxable year may elect to contribute to the teen health education fund for educational programs in schools related to health. The 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 New York state teen health education fund and used only for those purposes enumerated in § 99-u of the state finance law.

Terms Used In N.Y. Tax Law 630-C

  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.