§ 209-F. Gift for the World Trade Center memorial foundation.\nEffective for any tax year commencing on or after January first, two\nthousand five, a taxpayer in any taxable year may elect to contribute to\nthe support of the World Trade Center memorial foundation fund. Such\ncontribution shall be in any whole dollar amount and shall not reduce\nthe amount of the state tax owed by such taxpayer. The commissioner\nshall include space on the corporate income tax return to enable a\ntaxpayer to make such contribution. Notwithstanding any other provision\nof law, all revenues collected pursuant to this section shall be\ncredited to the World Trade Center memorial foundation fund and shall be\nused only for those purposes enumerated in section seventy-nine of the\nstate finance law.\n
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