§ 209-Q. Gift for diabetes research and education. Effective for any\ntax year commencing on or after the effective date of this section, a\ntaxpayer in any taxable year may elect to contribute to the support of\nthe diabetes research and education fund. Such contribution shall be in\nany whole dollar amount and shall not reduce the amount of the state tax\nowed by such taxpayer. The commissioner shall include space on the\ncorporate income tax return to enable a taxpayer to make such\ncontribution. Notwithstanding any other provision of law, all revenues\ncollected pursuant to this section shall be credited to the diabetes\nresearch and education fund and shall be used only for those purposes\nenumerated in section eighty-nine-k of the state finance law.\n
N.Y. Tax Law § 209-q
Gift for diabetes research and education
2023-10-27
Official source: NYS Open Legislation (New York State Senate). Reproduced from public-domain New York statutes; confirm against the official source for the current text. Not legal advice.