N.Y. TAX Law § 630-J

§ 630-j. Gifts for standardbred aftercare. Effective for any tax year\ncommencing on or after the effective date of this section, a taxpayer in\nany taxable year may elect to contribute to the agriculture and New York\nhorse breeding and development fund established pursuant to section\nthree hundred thirty of the racing, pari-mutuel wagering and breeding\nlaw, for the purpose of funding the operation of retired race horse\naftercare facilities. Any contributions made to the agriculture and New\nYork horse breeding and development fund pursuant to this section shall\nbe deposited into a dedicated account managed by the fund, which shall\nbe solely used for funding the operation of retired race horse aftercare\nfacilities, with preference for those organizations that are accredited\nhorse retirement and rescue programs. Such contribution shall be in any\nwhole dollar amount and shall not reduce the amount of the state tax\nowed by such taxpayer. The commissioner shall include space on the\npersonal income tax return to enable a taxpayer to make such\ncontribution. Notwithstanding any other provision of law, all revenues\ncollected pursuant to this section shall be credited to the New York\nstate standardbred retirement race horse and aftercare fund and shall be\nused only for those purposes enumerated in paragraph j of subdivision\none of section three hundred thirty-two of the racing, pari-mutuel\nwagering and breeding law.\n