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 the amount of state tax owed by such individual. The commissioner shall include space on the personal income tax return form to enable a taxpayer to make such contribution. Notwithstanding any other provision of law, all revenues collected pursuant to this section shall be paid to the missing and exploited children clearinghouse fund established pursuant to and used only for those purposes enumerated in section ninety-two-w of the state finance law.
Last modified: February 3, 2019