209-M - Gift for Leukemia, Lymphoma and Myeloma Research, Education and Treatment.

NY Tax L § 209-M (2019) (N/A)
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§ 209-M. Gift for leukemia, lymphoma and myeloma research, education and treatment. Effective for any tax year commencing on or after January first, two thousand twenty, a taxpayer in any taxable year may elect to contribute to the support of the leukemia, lymphoma and myeloma research, education and treatment 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 leukemia, lymphoma and myeloma research, education and treatment fund and shall be used only for those purposes enumerated in section ninety-seven-ssss of the state finance law.