Las aportaciones de corporaciones y sociedades al Fondo creado por este capítulo, serán deducibles según lo dispuesto para los donativos para fines caritativos y otras aportaciones en las secs. 8401 et seq. del Título 13, conocidas como “Código de Rentas Internas de Puerto Rico de 1994”.
Todo individuo podrá aportar voluntariamente la cantidad mínima mensual de un dólar ($1) al Fondo creado por este capítulo. Dicha aportación se efectuará mediante descuento directo de la nómina, independientemente de que sea empleado público o de empresa privada, o enviando un cheque pagadero al “Fondo: Ley Núm. 150 de 1996”, y será deducible en la planilla de contribución del año contributivo para el cual fue hecha la aportación, de haber sido reclamada dicha exención por el contribuyente en el espacio provisto en la planilla.
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