N.Y. Tax Law § 209-J — Gift for New York state veterans' homes

§ 209-J. Gift for New York state veterans' homes. Effective for any\ntax year commencing on or after January first, two thousand seventeen,\nany taxpayer in any taxable year may elect to contribute to the\nveterans' home assistance fund. Such contribution shall be in any whole\ndollar amount and shall not reduce the amount of state tax owed by such\ntaxpayer. The commissioner shall include space on the corporate income\ntax return to enable a taxpayer to make such contribution.\nNotwithstanding any other provision of law, all revenues collected\npursuant to this section shall be credited to the veterans' home\nassistance fund and used only for those purposes enumerated in section\neighty-one of the state finance law.\n