N.Y. Tax Law § 626-a

§ 626-a. Gift for home delivered meals for seniors. Effective for any\ntax year commencing on or after January first, two thousand nineteen, an\nindividual in any taxable year may elect to contribute to the support of\nthe senior wellness in nutrition fund for the purpose of providing home\ndelivered meals to seniors. Such contribution shall be in any whole\ndollar amount and shall not reduce the amount of state tax owed by such\nindividual. The commissioner shall include space on the personal income\ntax return, entitled " Home Delivered Meals for Seniors", to enable a\ntaxpayer to make such contribution. Notwithstanding any other provision\nof law, all revenues collected pursuant to this section shall be\ncredited to the senior wellness in nutrition fund and used only for the\npurposes enumerated in section ninety-one-g of the state finance law.\n