N.Y. Tax Law § 209-g: Gift for volunteer firefighter and volunteer emergency services workers recruitment and retention

§ 209-G. Gift for volunteer firefighter and volunteer emergency

services workers recruitment and retention. Effective for any tax year

commencing on or after the effective date of this section, a taxpayer in

any taxable year may elect to contribute to the support of the volunteer

firefighter and volunteer emergency services workers recruitment and

retention 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 volunteer firefighter and volunteer emergency

services recruitment and retention fund and shall be used only for those

purposes enumerated in section ninety-nine-q of the state finance law.