New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 625-A — Gifts to food banks
§ 625-a. Gifts to food banks. Effective for any taxable year\ncommencing on or after January first, two thousand nineteen, an\nindividual in any taxable year may elect to contribute to the state\ngifts to food banks fund for financial support for regional food banks.\nSuch contribution shall be in any whole dollar amount and shall not\nreduce the amount of state tax owed by such individual. The commissioner\nshall include space on the personal income tax return to enable a\ntaxpayer to make such contribution. Notwithstanding any other provision\nof law all revenues collected pursuant to this section shall be credited\nto the gifts to food banks fund and used only for those purposes\nenumerated in section eighty-two of the state finance law.\n
Source: official text