§ 627-b. Gift for assisting homeless veterans. Effective for any tax
year commencing on or after January first, two thousand fifteen, an
individual in any taxable year may elect to contribute to the homeless
veterans assistance fund. Such contribution shall be in any whole dollar
amount and shall not reduce the amount of state tax owed by such
individual. The commissioner shall include space on the personal 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 homeless veterans
assistance fund and used only for those purposes enumerated in section
ninety-nine-v of the state finance law.