Section 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.