N.Y. Educ. Law § 695-a

§ 695-a. Purposes. The purposes of the tuition savings program shall\nbe to authorize the establishment of family tuition accounts and to\nprovide guidelines for the maintenance of such accounts to:\n 1. Enable residents of this state and other states to benefit from the\ntax incentive provided for qualified state tuition programs under the\nInternal Revenue Code of 1986, as amended; and\n 2. Attract students to public and private colleges and universities\nwithin the state.\n