§ 630-j. Gifts for standardbred 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 agriculture and New York
horse breeding and development fund established pursuant to section
three hundred thirty 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 agriculture and New
York horse breeding and development fund pursuant to this section shall
be deposited into a dedicated account managed by the fund, which shall
be solely used for funding the operation of retired race horse aftercare
facilities, with 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 standardbred retirement race horse and aftercare fund and shall be
used only for those purposes enumerated in paragraph j of subdivision
one of section three hundred thirty-two of the racing, pari-mutuel
wagering and breeding law.