§ 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.