An individual in any taxable year may elect to contribute to the volunteer firefighting and volunteer emergency services fund for the recruitment and retention of volunteer firefighters and volunteer emergency services personnel. 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 volunteer firefighting and volunteer emergency services recruitment and retention fund and used only for those purposes enumerated in section ninety-nine-q of the state finance law.
New York Legal Code