New York Laws
Article 22 - Personal Income Tax
Part 2 - Residents

611 - New York Taxable Income of a Resident Individual. - (b) Husband and wife. (1) If the federal taxable income...

612 - New York Adjusted Gross Income of a Resident Individual. - (b) Modifications increasing federal adjusted gross income. There shall be...

613 - New York Deduction of a Resident Individual. - § 613. New York deduction of a resident individual. The...

614 - New York Standard Deduction of a Resident Individual. - (b) Husband and wife filing jointly and surviving spouse. For...

615 - New York Itemized Deduction of a Resident Individual. - (b) Husband and wife. (1) A husband and wife, both...

616 - New York Exemptions of a Resident Individual. - (b) Husband and wife. If the New York income taxes...

617 - Resident Partners and Shareholders of S Corporations. - (b) Character of items. Each item of partnership and S...

617-A - Residents; Special Provisions. - § 617-a. Residents; special provisions. Notwithstanding any other provisions of...

618 - New York Taxable Income of a Resident Estate or Trust. - (2) There shall be subtracted the modifications described in paragraphs...

619 - Share of a Resident Estate, Trust or Beneficiary in New York Fiduciary Adjustment. - (a) General. An adjustment shall be made in determining New...

620 - Credit for Income Tax of Another State. - (b) Pass-through entity taxes. (1) A resident shall be allowed...

620-A - Credit Against Separate Tax. - (b) Limitations. (1) The credit under this section shall not...

621 - Credits to Trust Beneficiary Receiving Accumulation Distribution. - (b) Limitation. The credits under this section shall not reduce...

624 - Computation of Separate Tax on the Ordinary Income Portion of Lump Sum Distributions Received by Resident Individuals, Estates and Trusts. - (1) the total taxable amount of the lump sum distribution...

625 - Gift for Fish and Wildlife Management. - § 625. Gift for fish and wildlife management. Effective for...

625-A - Gifts to Food Banks. - § 625-a. Gifts to food banks. Effective for any taxable...

626 - The United States Olympic Committee/lake Placid Olympic Training Center Fund. - § 626. The United States Olympic Committee/Lake Placid Olympic Training...

626-A - Gift for Home Delivered Meals for Seniors. - § 626-a. Gift for home delivered meals for seniors. Effective...

627 - Gift for Breast Cancer Research and Education. - § 627. Gift for breast cancer research and education. Effective...

627-A - Gift for Honor and Remembrance of Veterans. - § 627-a. Gift for honor and remembrance of veterans. Effective...

627-B - Gift for Assisting Homeless Veterans. - § 627-b. Gift for assisting homeless veterans. Effective for any...

627-C - Gift for New York State Veterans' Homes. - § 627-c. Gift for New York state veterans' homes. Effective...

628 - Gift for Missing and Exploited Children Clearinghouse Fund. - § 628. Gift for missing and exploited children clearinghouse fund....

629 - Gift for Alzheimer's Disease Support Services. - § 629. Gift for Alzheimer's disease support services. Effective for...

629-A - Gift for Eliminating the Stigma Relating to Mental Illness. - § 629-a. Gift for eliminating the stigma relating to mental...

629-B - Gift for Substance Use Disorder Education and Recovery. - § 629-b. Gift for substance use disorder education and recovery....

630 - Gift for Prostate and Testicular Cancer Research and Education. - § 630. Gift for prostate and testicular cancer research and...

630-A - Gift for World Trade Center Memorial Foundation. - § 630-a. Gift for World Trade Center memorial foundation. Effective...

630-B - Gift for Volunteer Firefighting and Volunteer Emergency Services Fund. - § 630-b. Gift for volunteer firefighting and volunteer emergency services...

630-C - Gift for New York State Teen Health Education Fund. - § 630-c. Gift for New York state teen health education...

630-D - Gift for Women's Cancers Education and Prevention. - * § 630-d. Gift for women's cancers education and prevention....

630-D*2 - Gift for Autism Awareness and Research. - * § 630-d. Gift for autism awareness and research. Effective...

630-E - Gift to the Love Your Library Fund. - § 630-e. Gift to the love your library fund. Effective...

630-F - Gift for Organ and Tissue Donation Outreach and Research. - * § 630-f. Gift for organ and tissue donation outreach...

630-F*2 - Gift for Als Research and Education. - * § 630-f. Gift for ALS research and education. Effective...

630-F*3 - Gift for School-Based Health Centers. - * § 630-f. Gift for school-based health centers. Effective for...

630-F*4 - Gift for Lupus Education and Prevention. - * § 630-f. Gift for lupus education and prevention. An...

630-F*5 - Gift for Military Families. - * § 630-f. Gift for military families. Effective for any...

630-F*6 - Gift for City University of New York. - * § 630-f. Gift for city university of New York....

630-G - Gift for Leukemia, Lymphoma and Myeloma Research, Education and Treatment. - * § 630-g. Gift for leukemia, lymphoma and myeloma research,...

630-G*2 - Gift for the William B. Hoyt Memorial Children and Family Trust Fund. - * § 630-g. Gift for the William B. Hoyt Memorial...

630-G*3 - Gift to the Arts Fund. - * § 630-g. Gift to the arts fund. Effective for...

630-H - New York State Campaign Finance Fund Check-Off. - (b) Notwithstanding any other provision of law, all revenue contributed...

630-I - Gifts for the State Library System. - * § 630-i. Gifts for the state library system. Effective...

630-I*2 - Gift for the Firearm Violence Research Fund. - * § 630-i. Gift for the firearm violence research fund....

630-I*3 - Gifts for Thoroughbred Aftercare. - * § 630-i. Gifts for thoroughbred aftercare. Effective for any...

630-J - Gifts for Standardbred Aftercare. - § 630-j. Gifts for standardbred aftercare. Effective for any tax...

630-K - Gift for Lyme and Tick-Borne Diseases Education, Research and Prevention. - § 630-k. Gift for Lyme and tick-borne diseases education, research...