Can NYC Section 1127 payments, as a condition of my employment with NYC, be claimed as an employee expense on my Federal tax returns and where should this be entered?

I am employed by NYC but live outside of NYC. As a condition of my employment with NYC I am required to make NYC Section 1127 payments to NYC in lieu of City taxes. The NYC 1127 filing instructions clearly state that this payment is not a City tax even though the amount paid is the same as what would have been due for NYC's tax. Therefore, can this NYC 1127 amount be claimed as a deductible employee expense in my Federal tax returns?