N.Y. Tax Law § 630-G
Effective for any tax year commencing on or after January first, two thousand nineteen, an individual may elect to contribute to the arts fund created pursuant to section ninety-seven- yyyy of the state finance law for the support of the New York state council on the arts. Such contribution shall be in any whole dollar amount and shall not reduce the amount of tax owed by such individual. 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 revenue collected pursuant to this section shall be credited to the arts fund established by section ninety-seven- yyyy of the state finance law and used only for the purposes of the New York state council on the arts.
N.Y. Tax Law § 630-G