627-A – Gift for Honor and Remembrance of Veterans.
§ 627-a. Gift for honor and remembrance of veterans. Effective for any tax year commencing on or after January first, two thousand thirteen, an individual in any taxable year may elect to contribute to the veterans remembrance and cemetery maintenance and operation fund. Such contribution shall be in any whole dollar amount and shall not […]
627-B – Gift for Assisting Homeless Veterans.
§ 627-b. Gift for assisting homeless veterans. Effective for any tax year commencing on or after January first, two thousand fifteen, an individual in any taxable year may elect to contribute to the homeless veterans assistance fund. Such contribution shall be in any whole dollar amount and shall not reduce the amount of state tax […]
627-C – Gift for New York State Veterans’ Homes.
§ 627-c. Gift for New York state veterans’ homes. Effective for any tax year commencing on or after January first, two thousand seventeen, an individual in any taxable year may elect to contribute to the veterans’ home assistance fund. Such contribution shall be in any whole dollar amount and shall not reduce the amount of […]
628 – Gift for Missing and Exploited Children Clearinghouse Fund.
§ 628. Gift for missing and exploited children clearinghouse fund. Effective for any tax year commencing on or after January first, nineteen hundred ninety-seven, an individual in any taxable year may elect to contribute to the missing and exploited children clearinghouse fund. Such contribution shall be in any whole dollar amount and shall not reduce […]
624 – Computation of Separate Tax on the Ordinary Income Portion of Lump Sum Distributions Received by Resident Individuals, Estates and Trusts.
§ 624. Computation of separate tax on the ordinary income portion of lump sum distributions received by resident individuals, estates and trusts. (a) Amount of separate tax. The amount of tax imposed under section six hundred three for any taxable year, with respect to the ordinary income portion of a lump sum distribution received by […]
625 – Gift for Fish and Wildlife Management.
§ 625. Gift for fish and wildlife management. Effective for any tax year commencing on or after January first, nineteen hundred eighty-two, an individual in any taxable year may elect to contribute to the conservation fund for fish and wildlife management purposes. Such contribution shall be in any whole dollar amount and shall not reduce […]
615 – New York Itemized Deduction of a Resident Individual.
§ 615. New York itemized deduction of a resident individual. (a) General. If federal taxable income of a resident individual is determined by itemizing deductions or claiming the federal standard deduction from his or her federal adjusted gross income, he or she may elect to deduct his or her New York itemized deduction or claim […]
616 – New York Exemptions of a Resident Individual.
§ 616. New York exemptions of a resident individual. (a) General. For taxable years beginning after nineteen hundred eighty-seven, a resident individual shall be allowed a New York exemption of one thousand dollars for each exemption for which he is entitled to a deduction for the taxable year under section one hundred fifty-one(c) of the […]
617 – Resident Partners and Shareholders of S Corporations.
§ 617. Resident partners and shareholders of S corporations. (a) Partner’s and shareholder’s modifications. In determining New York adjusted gross income and New York taxable income of a resident partner or a resident shareholder of an S corporation (other than an S corporation which is a New York C corporation), any modification described in subsections […]
617-A – Residents; Special Provisions.
§ 617-a. Residents; special provisions. Notwithstanding any other provisions of this article, the New York adjusted gross income and the New York taxable income of a resident individual or partner of a partnership doing an insurance business as a member of the New York insurance exchange described in section six thousand two hundred one of […]