§ 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 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 veterans' home assistance fund and used only for those purposes enumerated in section eighty-one of the state finance law.