N.Y. Tax Law § 1601

§ 1601. Statement of purpose. This article is enacted to implement the\namendment of section nine of article one of the state constitution, as\napproved by the vote of the people in the general election of November,\nnineteen hundred sixty-six, and to carry out the mandate thereof by\nestablishing a lottery to be operated by the state, the net proceeds of\nwhich, for the fiscal year commencing April first, nineteen hundred\nseventy-six only, are to be applied exclusively for the purpose of\nproviding aid to pupils with special educational needs and pupils with\nhandicapping conditions. Thereafter, such net proceeds shall be applied\nfor the purpose of providing supplemental aid to all school children\npursuant to subdivision four of section ninety-two-c of the state\nfinance law so as to hold harmless those programs from any reduction\nduring the next fiscal year and so as to ensure that thereafter, subject\nto the provisions of paragraph (v) of subdivision three and subdivision\nfive of section ninety-two-c of the state finance law and section four\nhundred ninety-five-a of article ten-C of the education law, all\nincreases from the proceeds of the lottery shall be dedicated as\nincreases in the funds available for the purpose of this act.\n