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New York · Through 2026-09-11

N.Y. Tax Law § 209-d: Gift for breast cancer research and education

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Where this section sits in the code
  1. Tax Law
  2. Article 9-A. Franchise Tax On Business Corporations

§ 209-D. Gift for breast cancer research and education. Effective for

any tax year commencing on or after January first, nineteen hundred

ninety-six, a taxpayer in any taxable year may elect to contribute to

the support of the breast cancer research and education 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 breast cancer research and education fund and shall be

used only for those purposes enumerated in section ninety-seven-yy of

the state finance law.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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