N.Y. Tax Law § 209-N
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 New York state thoroughbred breeding and development fund established pursuant to section two hundred fifty-two 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 thoroughbred breeding and development fund pursuant to this section shall be deposited into a dedicated account managed by the fund, which shall solely be used for funding the operation of retired race horse aftercare facilities, with a 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 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 New York state thoroughbred retirement race horse and aftercare fund and shall be used only for those purposes set forth in paragraph h of subdivision two of section two hundred fifty-four of the racing, pari-mutuel wagering and breeding law.
N.Y. Tax Law § 209-N