Internal prototype — noindexed, not linked from public navigation yet.

N.Y. TAX Law § 209-M*2

This is the official text of N.Y. TAX Law § 209-M*2, 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.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

Gift for home delivered meals for seniors

Official statutory text

* § 209-M. Gift for home delivered meals for seniors. Effective for\nany tax year commencing on or after January first, two thousand\nnineteen, a taxpayer in any taxable year may elect to contribute to the\nsupport of the senior wellness in nutrition fund for the purpose of\nproviding home delivered meals to seniors. Such contribution shall be in\nany whole dollar amount and shall not reduce the amount of state tax\nowed by such taxpayer. The commissioner shall include space on the\nbusiness franchise income tax return, entitled "Home Delivered Meals for\nSeniors", 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 senior wellness in\nnutrition fund and shall only be used for those purposes enumerated in\nsection ninety-one-g of the state finance law.\n * NB There are 2 § 209-M's\n

Status: in_force · Read it on the official government site

Need a lawyer in New York?

Find a New York lawyer
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.