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This entry was published on 2014-09-22
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SECTION 209-F
Gift for the World Trade Center memorial foundation
Tax (TAX) CHAPTER 60, ARTICLE 9-A
§ 209-F. Gift for the World Trade Center memorial foundation.
Effective for any tax year commencing on or after January first, two
thousand five, a taxpayer in any taxable year may elect to contribute to
the support of the World Trade Center memorial foundation 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 World Trade Center memorial foundation fund and shall be
used only for those purposes enumerated in section seventy-nine of the
state finance law.