* § 209-M. Gift for home delivered meals for seniors. 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 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 taxpayer. The commissioner shall include space on the
business franchise 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 shall only be used for those purposes enumerated in
section ninety-one-g of the state finance law.

* NB There are 2 § 209-M's