Effective for any taxable year commencing on or after January first, two thousand nineteen, an individual in any taxable year may elect to contribute to the state gifts to food banks fund for financial support for regional food banks. Such contribution shall be in any whole dollar amount and shall not reduce the amount of state 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 revenues collected pursuant to this section shall be credited to the gifts to food banks fund and used only for those purposes enumerated in section eighty-two of the state finance law.
New York Legal Code