Section 629. Gift for Alzheimer's disease support services  


Latest version.
  • Effective for
      any tax year commencing on or after  January  first,  two  thousand,  an
      individual   in  any  taxable  year  may  elect  to  contribute  to  the
      Alzheimer's disease assistance fund for support services for people with
      Alzheimer's disease and their families. The contribution shall be in any
      whole dollar amount and shall not reduce the amount of state tax owed by
      such individual. The commissioner shall include space  on  the  personal
      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 Alzheimer's disease
      assistance fund and used only for those purposes enumerated  in  section
      eighty-nine-e of the state finance law.