2016 New York Laws
TAX - Tax
Article 9-A - (Tax) FRANCHISE TAX ON BUSINESS CORPORATIONS
209-G - Gift for volunteer firefighter and volunteer emergency services workers recruitment and retention.

  209-G.  Gift  for  volunteer  firefighter  and  volunteer emergency
  services workers recruitment and retention. Effective for any  tax  year
  commencing on or after the effective date of this section, a taxpayer in
  any taxable year may elect to contribute to the support of the volunteer
  firefighter  and  volunteer  emergency  services workers recruitment and
  retention fund. Such contribution shall be in any  whole  dollar  amount
  and  shall not reduce the amount of the 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 volunteer firefighter and volunteer emergency
  services recruitment and retention fund and shall be used only for those
  purposes enumerated in section ninety-nine-q of the state finance law.