ยง 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.
Structure New York Laws
Article 22 - Personal Income Tax
611 - New York Taxable Income of a Resident Individual.
612 - New York Adjusted Gross Income of a Resident Individual.
613 - New York Deduction of a Resident Individual.
614 - New York Standard Deduction of a Resident Individual.
615 - New York Itemized Deduction of a Resident Individual.
616 - New York Exemptions of a Resident Individual.
617 - Resident Partners and Shareholders of S Corporations.
617-A - Residents; Special Provisions.
618 - New York Taxable Income of a Resident Estate or Trust.
619 - Share of a Resident Estate, Trust or Beneficiary in New York Fiduciary Adjustment.
620 - Credit for Income Tax of Another State.
620-A - Credit Against Separate Tax.
621 - Credits to Trust Beneficiary Receiving Accumulation Distribution.
625 - Gift for Fish and Wildlife Management.
626 - The United States Olympic Committee/lake Placid Olympic Training Center Fund.
626-A - Gift for Home Delivered Meals for Seniors.
627 - Gift for Breast Cancer Research and Education.
627-A - Gift for Honor and Remembrance of Veterans.
627-B - Gift for Assisting Homeless Veterans.
627-C - Gift for New York State Veterans' Homes.
628 - Gift for Missing and Exploited Children Clearinghouse Fund.
629 - Gift for Alzheimer's Disease Support Services.
629-A - Gift for Eliminating the Stigma Relating to Mental Illness.
629-B - Gift for Substance Use Disorder Education and Recovery.
630 - Gift for Prostate and Testicular Cancer Research and Education.
630-A - Gift for World Trade Center Memorial Foundation.
630-B - Gift for Volunteer Firefighting and Volunteer Emergency Services Fund.
630-C - Gift for New York State Teen Health Education Fund.
630-D - Gift for Women's Cancers Education and Prevention.
630-D*2 - Gift for Autism Awareness and Research.
630-E - Gift to the Love Your Library Fund.
630-F - Gift for Organ and Tissue Donation Outreach and Research.
630-F*2 - Gift for Als Research and Education.
630-F*3 - Gift for School-Based Health Centers.
630-F*4 - Gift for Lupus Education and Prevention.
630-F*5 - Gift for Military Families.
630-F*6 - Gift for City University of New York.
630-G - Gift for Leukemia, Lymphoma and Myeloma Research, Education and Treatment.
630-G*2 - Gift for the William B. Hoyt Memorial Children and Family Trust Fund.
630-G*3 - Gift to the Arts Fund.
630-H - New York State Campaign Finance Fund Check-Off.
630-I - Gifts for the State Library System.
630-I*2 - Gift for the Firearm Violence Research Fund.
630-I*3 - Gifts for Thoroughbred Aftercare.
630-J - Gifts for Standardbred Aftercare.
630-K - Gift for Lyme and Tick-Borne Diseases Education, Research and Prevention.