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This entry was published on 2019-01-18
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SECTION 209-L
Gift for ALS research and education
Tax (TAX) CHAPTER 60, ARTICLE 9-A
* § 209-L. Gift for ALS research and education. Effective for any tax
year commencing on or after January first, two thousand nineteen, a
taxpayer in any taxable year may elect to contribute to the support of
the New York state ALS (Amyotrophic Lateral Sclerosis) research and
education 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 New York state ALS research and education fund
and shall be used only for those purposes enumerated in section
ninety-five-i of the state finance law.

* NB There are 3 § 209-L's