New York Statutes

§ 209-D — Gift for breast cancer research and education

New York·Law TAX Tax·Art. 9-A Franchise Tax On Business Corporations
§ 209-D. Gift for breast cancer research and education. Effective for\nany tax year commencing on or after January first, nineteen hundred\nninety-six, a taxpayer in any taxable year may elect to contribute to\nthe support of the breast cancer research and education fund. Such\ncontribution shall be in any whole dollar amount and shall not reduce\nthe amount of the state tax owed by such taxpayer. The commissioner\nshall include space on the corporate income tax return to enable a\ntaxpayer to make such contribution. Notwithstanding any other provision\nof law, all revenues collected pursuant to this section shall be\ncredited to the breast cancer research and education fund and shall be\nused only for those purposes enumerated in section ninety-seven-yy of\nthe state finance law.\n

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