N.Y. Tax Law § 209-f: Gift for the World Trade Center memorial foundation

§ 209-F. Gift for the World Trade Center memorial foundation.

Effective for any tax year commencing on or after January first, two

thousand five, a taxpayer in any taxable year may elect to contribute to

the support of the World Trade Center memorial foundation 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 World Trade Center memorial foundation fund and shall be

used only for those purposes enumerated in section seventy-nine of the

state finance law.