Yes, a rollover from another state's 529 is a contribution and can be deducted in New York.
For purposes of the subtraction modification under section 612(c)(32) of the Tax Law, the term contribution includes amounts transferred from another state’s 529 Plan and rolled over to a New York 529 Plan. This
includes the earnings portion of the distribution from the other
state’s 529 Plan not included in federal gross income pursuant to IRC
section 529(c)(3)(C)(i) and the portion of the distribution considered
an investment in the other state’s 529 Plan.
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