N.Y. Tax Law § 209-L
Current through 2024 NY Law Chapter 456
A taxpayer in any taxable year may elect to contribute to the support of the lupus education and prevention fund. Such contribution shall be in any whole dollar amount and shall not reduce the amount of the state tax owed by such taxpayer. The commissioner shall include space on the corporate income tax return to enable a taxpayer to make such contribution. Notwithstanding any other provision of law, all revenues collected pursuant to this section shall be credited to the lupus education and prevention fund and shall be used only for those purposes enumerated in section ninety-seven- rrrr of the state finance law.
N.Y. Tax Law § 209-L