NY A03577

Allows taxpayers to voluntarily contribute to the Heart Disease Prevention and Education Fund on their personal and corporate income tax returns in any whole dollar amount, effective for tax years beginning January 1, 2011.

Contributions are optional and do not reduce the amount of state tax owed by the taxpayer.

Establishes the Heart Disease Prevention and Education Fund in the joint custody of the Commissioner of Taxation and Finance and the Comptroller to receive all voluntary contributions.

Fund monies shall be administered by the Department of Health through the Mary Lasker Heart and Hypertension Institute and used only for heart disease prevention and education program administration and implementation.

Commissioner of Health shall expend all monies received during each fiscal year before the end of that fiscal year to the extent practicable.