Statute · New York Tax Law

N.Y. Tax Law § 209-h — Gift for honor and remembrance of veterans

N.Y. Tax Law § 209-h

Type
Statute
Source
New York Tax Law
Jurisdiction
New York
Current through
Nov 4, 2026 (NY Senate Open Legislation)

§ 209-H. Gift for honor and remembrance of veterans. Effective for any tax year commencing on or after January first, two thousand thirteen, any taxpayer in any taxable year may elect to contribute to the veterans remembrance and cemetery maintenance and operation fund. Such contribution shall…

Citator

N.Y. Tax Law § 209-h — Gift for honor and remembrance of veterans is in force in the current edition of the Code, and nothing recorded condemns it.

§ 209-H. Gift for honor and remembrance of veterans. Effective for any tax year commencing on or after January first, two thousand thirteen, any taxpayer in any taxable year may elect to contribute to the veterans remembrance and cemetery maintenance and operation fund. 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 veterans remembrance and cemetery maintenance and operation fund and used only for those purposes enumerated in section ninety-seven-mmmm of the state finance law.