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New York · Through 2026-09-11

N.Y. Tax Law § 209-l*3: Gift for military families

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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 military families. 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 support of the

military family relief 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 military family relief

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

eighty-nine-i 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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