New York State campaign finance fund (Article 22)

For tax years beginning on or after January 1, 2020, the Tax Law has been amended to add a new voluntary contribution to enable full-year or part-year resident taxpayers to make donations to the New York State campaign finance fund on their personal income tax return. An individual resident taxpayer whose New York State income tax liability for the tax year is $40 or more may donate $40 to this fund. Married resident individual taxpayers filing a joint return whose New York State income tax liability for the tax year is $80 or more may donate $40 (one spouse contributing) or $80 (both spouses contributing) to this fund. Donations do not reduce the amount of State tax owed by the taxpayer.

For more information on this and other voluntary contributions, see Voluntary contributions .

[Part ZZZ of Chapter 58 of the Laws of 2020; Tax Law § 630-h; State Finance Law § 92-t]