N.Y. Tax Law § 209-G
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 support of the volunteer firefighter and volunteer emergency services workers recruitment and retention fund. 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 corporate 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 volunteer firefighter and volunteer emergency services recruitment and retention fund and shall be used only for those purposes enumerated in section ninety-nine-q of the state finance law.
N.Y. Tax Law § 209-G