New York Laws
Article 9-A - Franchise Tax on Business Corporations
209-K - Gift to the Love Your Library Fund.

§ 209-K. Gift to the love your library fund. Effective for any tax
year commencing on or after January first, two thousand eighteen, a
taxpayer in any taxable year may elect to contribute to the love your
library 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 love your library fund and shall be used only for
those purposes enumerated in section ninety-nine-l of the state finance
law, as added by chapter three hundred three of the laws of two thousand
four.

Structure New York Laws