Section 209-F. Gift for the 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 corporate  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.