N.Y. Tax Law § 630-j

* § 630-j. Gifts for standardbred aftercare. Effective for any tax\nyear commencing on or after the effective date of this section, a\ntaxpayer in any taxable year may elect to contribute to the agriculture\nand New York horse breeding and development fund established pursuant to\nsection three hundred thirty of the racing, pari-mutuel wagering and\nbreeding law, for the purpose of funding the operation of retired race\nhorse aftercare facilities. Any contributions made to the agriculture\nand New York horse breeding and development fund pursuant to this\nsection shall be deposited into a dedicated account managed by the fund,\nwhich shall be solely used for funding the operation of retired race\nhorse aftercare facilities, with preference for those organizations that\nare accredited horse retirement and rescue programs. Such contribution\nshall be in any whole dollar amount and shall not reduce the amount of\nthe state tax owed by such taxpayer. The commissioner shall include\nspace on the personal income tax return to enable a taxpayer to make\nsuch contribution. Notwithstanding any other provision of law, all\nrevenues collected pursuant to this section shall be credited to the New\nYork state standardbred retirement race horse and aftercare fund and\nshall be used only for those purposes enumerated in paragraph j of\nsubdivision one of section three hundred thirty-two of the racing,\npari-mutuel wagering and breeding law.\n * NB Effective January 1, 2022\n