§ 209-G. Gift for volunteer firefighter and volunteer emergency\nservices workers recruitment and retention. Effective for any tax year\ncommencing on or after the effective date of this section, a taxpayer in\nany taxable year may elect to contribute to the support of the volunteer\nfirefighter and volunteer emergency services workers recruitment and\nretention fund. Such contribution shall be in any whole dollar amount\nand shall not reduce the amount of the state tax owed by such taxpayer.\nThe commissioner shall include space on the corporate income tax return\nto enable a taxpayer to make such contribution. Notwithstanding any\nother provision of law, all revenues collected pursuant to this section\nshall be credited to the volunteer firefighter and volunteer emergency\nservices recruitment and retention fund and shall be used only for those\npurposes enumerated in section ninety-nine-q of the state finance law.\n
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