2022 New York Laws
TAX - Tax
Article 22 - Personal Income Tax
Part 2 - Residents
630-J - Gifts for Standardbred Aftercare.

§  630-j. Gifts for standardbred 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 agriculture and New York
  horse breeding and development  fund  established  pursuant  to  section
  three  hundred  thirty  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 agriculture and New
  York horse breeding and development fund pursuant to this section  shall
  be  deposited  into a dedicated account managed by the fund, which shall
  be solely used for funding the operation of retired race horse aftercare
  facilities, with 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 standardbred retirement race horse and aftercare fund and shall be
  used  only  for  those purposes enumerated in paragraph j of subdivision
  one of section three  hundred  thirty-two  of  the  racing,  pari-mutuel
  wagering and breeding law.