N.Y. Tax Law § 626-a: Gift for home delivered meals for seniors

§ 626-a. Gift for home delivered meals for seniors. Effective for any

tax year commencing on or after January first, two thousand nineteen, an

individual 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

individual. The commissioner shall include space on the personal 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 used only for the

purposes enumerated in section ninety-one-g of the state finance law.