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This entry was published on 2022-07-29
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SECTION 209-P
Gift for Lyme and tick-borne diseases education, research and prevention
Tax (TAX) CHAPTER 60, ARTICLE 9-A
§ 209-P. Gift for Lyme and tick-borne diseases education, research and
prevention. Effective for any tax year commencing on or after January
first, two thousand twenty-two, a taxpayer in any taxable year may elect
to contribute to the support of the Lyme and tick-borne diseases
education, research and prevention. 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 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 Lyme and tick-borne
diseases education, research and prevention fund and shall only be used
for those purposes enumerated in section ninety-five-k of the state
finance law.