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New York · Through 2026-09-11

N.Y. Tax Law § 209-l*2: Gift for lupus education and prevention

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

* § 209-L. Gift for lupus education and prevention. A taxpayer in any

taxable year may elect to contribute to the support of the lupus

education and prevention 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 lupus education and

prevention fund and shall be used only for those purposes enumerated in

section ninety-seven-rrrr of the state finance law.

* NB There are 3 § 209-L's

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

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