N.Y. Tax Law § 630-I
Effective for any tax year commencing on or after January first, two thousand twenty-one, a taxpayer in any taxable year may elect to contribute to the firearm violence research fund established pursuant to section ninety-seven-j of the state finance law. Such contribution shall be in any whole dollar amount and shall not reduce the amount of 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 firearm violence research fund and used only for those purposes enumerated in section ninety-seven-j of the state finance law.
N.Y. Tax Law § 630-I