N.Y. Tax Law § 209-p: Gift for Lyme and tick-borne diseases education, research and prevention

§ 209-P. Gift for Lyme and tick-borne diseases education, research and

prevention. Effective for any tax year commencing on or after January

first, two thousand twenty-two, a taxpayer in any taxable year may elect

to contribute to the support of the Lyme and tick-borne diseases

education, research and prevention. 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 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 Lyme and tick-borne

diseases education, research and prevention fund and shall only be used

for those purposes enumerated in section ninety-five-k of the state

finance law.