N.Y. Tax Law § 209-k: Gift to the love your library fund

§ 209-K. Gift to the love your library fund. Effective for any tax

year commencing on or after January first, two thousand eighteen, a

taxpayer in any taxable year may elect to contribute to the love your

library 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 love your library fund and shall be used only for

those purposes enumerated in section ninety-nine-l of the state finance

law, as added by chapter three hundred three of the laws of two thousand

four.