209-D - Gift for breast cancer research and education.

§ 209-D. Gift for breast cancer research and education.  Effective for  any  tax  year  commencing  on  or after January first, nineteen hundred  ninety-six, a taxpayer in any taxable year may elect  to  contribute  to  the  support  of  the  breast  cancer  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 breast cancer research and education fund and shall be  used only for those purposes enumerated in  section  ninety-seven-yy  of  the state finance law.