Effective for any tax year commencing on or after January first, two thousand twenty-two, an individual in any taxable year may elect to contribute to the state library aid program for financial support for public libraries and library systems, reference and research library resource systems, the New York public research libraries, the Schomburg collection and the library for the blind and visually handicapped, or for any other library, library system or purpose enumerated in section two hundred seventy-three of the education law. 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 state library aid program and shall be used in addition to, not to supplant, existing funding under the state library aid program and used for only those purposes enumerated in section two hundred seventy-three of the education law.
N.Y. Tax Law § 630-I