§ 629-b. Gift for substance use disorder education and recovery. Effective for any tax year commencing on or after January first, two thousand twenty-one, an individual in any taxable year may elect to contribute to the substance use disorder education and recovery fund. 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 substance use disorder education and recovery fund and used only for those purposes enumerated in section eighty-nine-j of the state finance law.