§ 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 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 love your library fund and shall be used only for those purposes enumerated in section ninety-nine-l of the state finance law, as added by chapter three hundred three of the laws of two thousand four.