N.Y. Tax Law § 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