§ 209-H — Gift for honor and remembrance of veterans

§ 209-H. Gift for honor and remembrance of veterans. Effective for any\ntax year commencing on or after January first, two thousand thirteen,\nany taxpayer in any taxable year may elect to contribute to the veterans\nremembrance and cemetery maintenance and operation fund. Such\ncontribution shall be in any whole dollar amount and shall not reduce\nthe amount of state tax owed by such taxpayer. The commissioner shall\ninclude space on the corporate income tax return to enable a taxpayer to\nmake such contribution. Notwithstanding any other provision of law, all\nrevenues collected pursuant to this section shall be credited to the\nveterans remembrance and cemetery maintenance and operation fund and\nused only for those purposes enumerated in section ninety-seven-mmmm of\nthe state finance law.\n