New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 630-G*3 — Gift to the arts fund
* § 630-g. Gift to the arts fund. Effective for any tax year\ncommencing on or after January first, two thousand nineteen, an\nindividual may elect to contribute to the arts fund created pursuant to\nsection ninety-seven-yyyy of the state finance law for the support of\nthe New York state council on the arts. Such contribution shall be in\nany whole dollar amount and shall not reduce the amount of tax owed by\nsuch individual. The commissioner shall include space on the personal\nincome tax return to enable a taxpayer to make such contribution.\nNotwithstanding any other provision of law, all revenue collected\npursuant to this section shall be credited to the arts fund established\nby section ninety-seven-yyyy of the state finance law and used only for\nthe purposes of the New York state council on the arts.\n * NB There are 3 § 630-g's\n
Source: official text