New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 209-L*3 — Gift for military families
* § 209-L. Gift for military families. Effective for any tax year\ncommencing on or after January first, two thousand eighteen, a taxpayer\nin any taxable year may elect to contribute to the support of the\nmilitary family relief fund. Such contribution shall be in any whole\ndollar amount and shall not reduce the amount of the state tax owed by\nsuch taxpayer. The commissioner shall include space on the corporate\nincome tax 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 military family relief\nfund and shall be used only for those purposes enumerated in section\neighty-nine-i of the state finance law.\n * NB There are 3 § 209-L's\n
Source: official text