N.Y. Tax Law Section 209-L
Gift for ALS research and education

Effective for any tax year commencing on or after January first, two thousand nineteen, a taxpayer in any taxable year may elect to contribute to the support of the New York state ALS (Amyotrophic Lateral Sclerosis) 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 New York state ALS research and education fund and shall be used only for those purposes enumerated in section ninety-five-i of the state finance law. * NB There are 3 § 209-L’s

Source: Section 209-L — Gift for ALS research and education, https://www.­nysenate.­gov/legislation/laws/TAX/209-L (updated Jan. 18, 2019; accessed Feb. 15, 2025).

208
Definitions 209
Imposition of tax 209‑B
Metropolitan transportation business tax surcharge 209‑C
Gift for fish and wildlife management 209‑D
Gift for breast cancer research and education 209‑E
Gift for prostate and testicular cancer research and education 209‑F
Gift for the World Trade Center memorial foundation 209‑G
Gift for volunteer firefighter and volunteer emergency services workers recruitment and retention 209‑H
Gift for honor and remembrance of veterans 209‑I
Gift for women’s cancers education and prevention 209‑J
Gift for New York state veterans’ homes 209‑K
Gift to the love your library fund 209‑L
Gift for ALS research and education 209‑L*2
Gift for lupus education and prevention 209‑L*3
Gift for military families 209‑M
Gift for leukemia, lymphoma and myeloma research, education and treatment 209‑M*2
Gift for home delivered meals for seniors 209‑N
Retired and rescued thoroughbred race horse aftercare 209‑O
Retired and rescued standardbred race horse aftercare 209‑P
Gift for Lyme and tick-borne diseases education, research and prevention 209‑Q
Gift for diabetes research and education 210
Computation of tax 210‑A
Apportionment 210‑B
Credits 210‑C
Combined reports 211
Reports 213
Payment and lien of tax 213‑A
Declaration of estimated tax 213‑B
Payments on account of estimated tax 216
Collection of taxes 217
Penalties 218
Deposit and disposition of revenue 219
Limitation of time 219‑A
Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four
Green check means up to date. Up to date

Accessed:
Feb. 15, 2025

Last modified:
Jan. 18, 2019

§ 209-L’s source at nysenate​.gov

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