N.Y. Tax Law § 630-F
Effective for any tax year commencing on or after January first, two thousand nineteen, an individual in any taxable year may elect to contribute to the life pass it on trust fund. The 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 life pass it on trust fund and used only for those purposes enumerated in section ninety-five-d of the state finance law, as added by chapter four hundred fifteen of the laws of two thousand three.
N.Y. Tax Law § 630-F