N.Y. Tax Law § 209-m*2: Gift for home delivered meals for seniors

* § 209-M. Gift for home delivered meals for seniors. Effective for

any tax year commencing on or after January first, two thousand

nineteen, a taxpayer in any taxable year may elect to contribute to the

support of the senior wellness in nutrition fund for the purpose of

providing home delivered meals to seniors. Such contribution shall be in

any whole dollar amount and shall not reduce the amount of state tax

owed by such taxpayer. The commissioner shall include space on the

business franchise income tax return, entitled "Home Delivered Meals for

Seniors", 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 senior wellness in

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

section ninety-one-g of the state finance law.

* NB There are 2 § 209-M's