New York Education Code § 695-A

Purposes
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§ 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

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