§ 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.