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N.Y. TAX Law § 209-J

This is the official text of N.Y. TAX Law § 209-J, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.

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Gift for New York state veterans' homes

Official statutory text

§ 209-J. Gift for New York state veterans' homes. Effective for any\ntax year commencing on or after January first, two thousand seventeen,\nany taxpayer in any taxable year may elect to contribute to the\nveterans' home assistance fund. Such contribution shall be in any whole\ndollar amount and shall not reduce the amount of state tax owed by such\ntaxpayer. The commissioner shall include space on the corporate income\ntax return to enable a taxpayer to make such contribution.\nNotwithstanding any other provision of law, all revenues collected\npursuant to this section shall be credited to the veterans' home\nassistance fund and used only for those purposes enumerated in section\neighty-one of the state finance law.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.