N.Y. TAX Law § 630-F*2
This is the official text of N.Y. TAX Law § 630-F*2, 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 ALS research and education
Official statutory text
* § 630-f. Gift for ALS research and education. Effective for any tax\nyear commencing on or after January first, two thousand nineteen, an\nindividual in any taxable year may elect to contribute to the New York\nstate ALS (Amyotrophic Lateral Sclerosis) research and education fund.\nSuch contribution shall be in any whole dollar amount and shall not\nreduce the amount of state tax owed by such individual. The commissioner\nshall include space on the personal income tax return to enable a\ntaxpayer to make such contribution. Notwithstanding any other provision\nof law all revenues collected pursuant to this section shall be credited\nto the New York state ALS research and education fund and used only for\nthose purposes enumerated in section ninety-five-i of the state finance\nlaw.\n * NB There are 6 § 630-f's\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.