§ 209. Imposition of tax; exemptions. 1. (a) For the privilege of exercising its corporate franchise, or of doing business, or of employing capital, or of owning or leasing property in this state in a corporate or organized capacity, or of maintaining an office in this state, or of deriving receipts from activity in this […]
§ 209-B. Metropolitan transportation business tax surcharge. 1. (a) For the privilege of exercising its corporate franchise, or of doing business, or of employing capital, or of owning or leasing property in a corporate or organized capacity, or of maintaining an office, or of deriving receipts from activity in the metropolitan commuter transportation district, for […]
§ 209-C. Gift for fish and wildlife management. Effective for any tax year commencing on or after January first, nineteen hundred ninety-three, a taxpayer in any taxable year may elect to contribute to the conservation fund for fish and wildlife management purposes. Such contribution shall be in any whole dollar amount and shall not reduce […]
§ 209-D. Gift for breast cancer research and education. Effective for any tax year commencing on or after January first, nineteen hundred ninety-six, a taxpayer in any taxable year may elect to contribute to the support of the breast cancer research and education fund. Such contribution shall be in any whole dollar amount and shall […]
§ 209-E. Gift for prostate and testicular cancer research and education. Effective for any tax year commencing on or after January first, two thousand four, a taxpayer in any taxable year may elect to contribute to the support of the New York State prostate and testicular cancer research and education fund. Such contribution shall be […]
§ 209-F. Gift for the World Trade Center memorial foundation. Effective for any tax year commencing on or after January first, two thousand five, a taxpayer in any taxable year may elect to contribute to the support of the World Trade Center memorial foundation fund. Such contribution shall be in any whole dollar amount and […]
§ 209-G. Gift for volunteer firefighter and volunteer emergency services workers recruitment and retention. Effective for any tax year commencing on or after the effective date of this section, a taxpayer in any taxable year may elect to contribute to the support of the volunteer firefighter and volunteer emergency services workers recruitment and retention fund. […]
§ 209-H. Gift for honor and remembrance of veterans. Effective for any tax year commencing on or after January first, two thousand thirteen, any taxpayer in any taxable year may elect to contribute to the veterans remembrance and cemetery maintenance and operation fund. Such contribution shall be in any whole dollar amount and shall not […]
§ 209-I. Gift for women’s cancers education and prevention. A taxpayer in any taxable year may elect to contribute to the support of the women’s cancers education and prevention 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 […]
§ 209-J. Gift for New York state veterans’ homes. Effective for any tax year commencing on or after January first, two thousand seventeen, any taxpayer in any taxable year may elect to contribute to the veterans’ home assistance fund. Such contribution shall be in any whole dollar amount and shall not reduce the amount of […]
§ 209-K. Gift to the love your library fund. Effective for any tax year commencing on or after January first, two thousand eighteen, a taxpayer in any taxable year may elect to contribute to the love your library fund. Such contribution shall be in any whole dollar amount and shall not reduce the amount of […]
* § 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 […]
* § 209-L. Gift for lupus education and prevention. A taxpayer in any taxable year may elect to contribute to the support of the lupus education and prevention 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 […]
* § 209-L. Gift for military families. Effective for any tax year commencing on or after January first, two thousand eighteen, a taxpayer in any taxable year may elect to contribute to the support of the military family relief fund. Such contribution shall be in any whole dollar amount and shall not reduce the amount […]
* § 209-M. Gift for leukemia, lymphoma and myeloma research, education and treatment. Effective for any tax year commencing on or after January first, two thousand twenty, a taxpayer in any taxable year may elect to contribute to the support of the leukemia, lymphoma and myeloma research, education and treatment fund. Such contribution shall be […]
* § 209-M. Gift for home delivered meals for seniors. 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 senior wellness in nutrition fund for the purpose of providing home delivered meals to seniors. Such […]
* § 209-N. Retired and rescued thoroughbred race horse aftercare. Effective for any tax year commencing on or after the effective date of this section, a taxpayer in any taxable year may elect to contribute to the New York state thoroughbred breeding and development fund established pursuant to section two hundred fifty-two of the racing, […]
* § 209-O. Retired and rescued standardbred race horse aftercare. Effective for any tax year commencing on or after the effective date of this section, a taxpayer in any taxable year may elect to contribute to the agriculture and New York horse breeding and development fund established pursuant to section three hundred thirty of the […]
§ 209-P. Gift for Lyme and tick-borne diseases education, research and prevention. Effective for any tax year commencing on or after January first, two thousand twenty-two, a taxpayer in any taxable year may elect to contribute to the support of the Lyme and tick-borne diseases education, research and prevention. Such contribution shall be in any […]
§ 210. Computation of tax. 1. The tax imposed by subdivision one of section two hundred nine of this chapter shall be: (A) in the case of each taxpayer other than a New York S corporation or a qualified homeowners association, the highest of the amounts prescribed in paragraphs (a), (b), and (d) of this […]
