N.Y. TAX Law § 630-B
This is the official text of N.Y. TAX Law § 630-B, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Gift for volunteer firefighting and volunteer emergency services fund
Official statutory 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 enumerated in section ninety-nine-q of the state\nfinance law.\n
Status: in_force · Read it on the official government site
Need a lawyer in New York?
Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.