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 Jul. 13, 2024).

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

Accessed:
Jul. 13, 2024

Last modified:
Jan. 18, 2019

§ 209-L’s source at nysenate​.gov

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