* § 630-f. Gift for organ and tissue donation outreach and research. Effective for any tax year commencing on or after January first, two thousand nineteen, an individual in any taxable year may elect to contribute to the life pass it on trust fund. 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 § -d of the state finance law, as added by chapter four hundred fifteen of the laws of two thousand three.

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

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

* NB There are 6 § 630-f's