§ 630-a. Gift for World Trade Center memorial foundation. Effective
for any tax year commencing on or after January first, two thousand
five, a taxpayer in any taxable year may elect to contribute to the
support of the World Trade Center memorial foundation fund. 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 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 World Trade Center memorial foundation fund and shall be
used only for those purposes enumerated in section seventy-nine of the
state finance law.