Statute · New York Tax Law
N.Y. Tax Law § 626-a — Gift for home delivered meals for seniors
N.Y. Tax Law § 626-a
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 626-a. Gift for home delivered meals for seniors. Effective for any tax year commencing on or after January first, two thousand nineteen, an individual in any taxable year may elect to contribute to the support of the senior wellness in nutrition fund for the purpose of providing home…
Citator
N.Y. Tax Law § 626-a — Gift for home delivered meals for seniors is in force in the current edition of the Code, and nothing recorded condemns it.
§ 626-a. Gift for home delivered meals for seniors. Effective for any tax year commencing on or after January first, two thousand nineteen, an individual in any taxable year may elect to contribute to the support of the senior wellness in nutrition fund for the purpose of providing home delivered meals to seniors. 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, entitled "Home Delivered Meals for Seniors", 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 senior wellness in nutrition fund and used only for the purposes enumerated in section ninety-one-g of the state finance law.