N.Y. Tax Law § 630-F
Current through 2024 NY Law Chapter 307
An individual in any taxable year may elect to contribute to the city university of New York. 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 city university construction fund and used only for the purposes enumerated in section sixty-two hundred seventy-three of the education law.
N.Y. Tax Law § 630-F