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This entry was published on 2014-09-22
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SECTION 209-G
Gift for volunteer firefighter and volunteer emergency services workers recruitment and retention
Tax (TAX) CHAPTER 60, ARTICLE 9-A
§ 209-G. Gift for volunteer firefighter and volunteer emergency
services workers recruitment and retention. Effective for any tax year
commencing on or after the effective date of this section, a taxpayer in
any taxable year may elect to contribute to the support of the volunteer
firefighter and volunteer emergency services workers recruitment and
retention 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 volunteer firefighter and volunteer emergency
services recruitment and retention fund and shall be used only for those
purposes enumerated in section ninety-nine-q of the state finance law.