§ 209-Q. Gift for diabetes research and education. 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 diabetes research and education 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 diabetes
research and education fund and shall be used only for those purposes
enumerated in section eighty-nine-k of the state finance law.