2022 New York Laws
TAX - Tax
Article 22 - Personal Income Tax
Part 2 - Residents
630-I*3 - Gifts for Thoroughbred Aftercare.

* §  630-i.  Gifts  for  thoroughbred aftercare. Effective for any tax
  year commencing on or after  the  effective  date  of  this  section,  a
  taxpayer  in  any  taxable  year may elect to contribute to the New York
  state thoroughbred breeding and development fund established pursuant to
  section two hundred fifty-two of the racing,  pari-mutuel  wagering  and
  breeding  law,  for the purpose of funding the operation of retired race
  horse aftercare facilities. Any contributions made to  the  thoroughbred
  breeding  and  development  fund  pursuant  to  this  section  shall  be
  deposited into a dedicated account managed  by  the  fund,  which  shall
  solely be used for funding the operation of retired race horse aftercare
  facilities,   with   a  preference  for  those  organizations  that  are
  accredited horse retirement and rescue programs. 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  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 New York
  state thoroughbred retirement race horse and aftercare fund and shall be
  used only for those purposes enumerated in paragraph  h  of  subdivision
  two  of  section  two  hundred  fifty-four  of  the  racing, pari-mutuel
  wagering and breeding law.
* NB There are 3 § 630-i's