New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 209-M*2 — Gift for home delivered meals for seniors
* § 209-M. Gift for home delivered meals for seniors. Effective for\nany tax year commencing on or after January first, two thousand\nnineteen, a taxpayer in any taxable year may elect to contribute to the\nsupport of the senior wellness in nutrition fund for the purpose of\nproviding home delivered meals to seniors. Such contribution shall be in\nany whole dollar amount and shall not reduce the amount of state tax\nowed by such taxpayer. The commissioner shall include space on the\nbusiness franchise income tax return, entitled "Home Delivered Meals for\nSeniors", 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 senior wellness in\nnutrition fund and shall only be used for those purposes enumerated in\nsection ninety-one-g of the state finance law.\n * NB There are 2 § 209-M's\n
Source: official text