N.Y. Tax Law § 627-a: Gift for honor and remembrance of veterans

§ 627-a. Gift for honor and remembrance of veterans. Effective for any

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

individual in any taxable year may elect to contribute to the veterans

remembrance and cemetery maintenance and operation fund. 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 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

veterans remembrance and cemetery maintenance and operation fund and

used only for those purposes enumerated in section ninety-seven-mmmm of

the state finance law.