2006 New York Code - City Standard Deduction Of A City Resident Individual.

 
    §  11-1714  City standard deduction of a city resident individual. (a)
  Unmarried individual. For taxable years beginning after nineteen hundred
  ninety-six, the city standard deduction of a  city  resident  individual
  who  is  not  married nor the head of a household nor a surviving spouse
  nor an individual whose federal exemption amount is zero shall be  seven
  thousand  five  hundred dollars; for taxable years beginning in nineteen
  hundred ninety-six, such standard deduction shall be seven thousand four
  hundred  dollars;  for  taxable  years  beginning  in  nineteen  hundred
  ninety-five,  such  standard deduction shall be six thousand six hundred
  dollars;  and  for  taxable  years  beginning  after  nineteen   hundred
  eighty-nine  and  before  nineteen  hundred  ninety-five,  such standard
  deduction shall be six thousand dollars.
    (b) Husband and wife filing jointly and surviving spouse. For  taxable
  years  beginning  after  nineteen  hundred ninety-six, the city standard
  deduction of a husband and wife whose city taxable income is  determined
  jointly  or  a  surviving spouse shall be thirteen thousand dollars; for
  taxable years beginning in nineteen hundred  ninety-six,  such  standard
  deduction  shall  be  twelve  thousand  three hundred fifty dollars; for
  taxable years beginning in nineteen hundred ninety-five,  such  standard
  deduction  shall  be ten thousand eight hundred dollars; and for taxable
  years beginning after nineteen hundred eighty-nine and  before  nineteen
  hundred ninety-five, such standard deduction shall be nine thousand five
  hundred dollars.
    (c)  Head  of  household.  For  taxable years beginning after nineteen
  hundred ninety-six, the city standard deduction of an individual who  is
  a  head  of  household  shall  be ten thousand five hundred dollars; for
  taxable years beginning in nineteen hundred  ninety-six,  such  standard
  deduction  shall be ten thousand dollars; for taxable years beginning in
  nineteen hundred ninety-five, such standard  deduction  shall  be  eight
  thousand  one  hundred  fifty  dollars;  and for taxable years beginning
  after  nineteen  hundred  eighty-nine  and   before   nineteen   hundred
  ninety-five, such standard deduction shall be seven thousand dollars.
    (d) Married individuals filing separately. For taxable years beginning
  after  nineteen  hundred  ninety-six,  the  city standard deduction of a
  married individual filing a separate return shall be six  thousand  five
  hundred  dollars;  for  taxable  years  beginning  in  nineteen  hundred
  ninety-six, such standard deduction shall be six  thousand  one  hundred
  seventy-five  dollars;  for  taxable years beginning in nineteen hundred
  ninety-five, such standard deduction shall be five thousand four hundred
  dollars;  and  for  taxable  years  beginning  after  nineteen   hundred
  eighty-nine  and  before  nineteen  hundred  ninety-five,  such standard
  deduction shall be four thousand seven hundred fifty dollars.
    (e) Standard deduction of a dependent individual.  For  taxable  years
  beginning after nineteen hundred ninety-six, the city standard deduction
  of  a  city  resident  individual whose federal exemption amount is zero
  shall be three thousand dollars; for taxable years beginning in nineteen
  hundred ninety-six, such standard deduction shall be two  thousand  nine
  hundred  dollars; and for taxable years beginning after nineteen hundred
  eighty-nine  and  before  nineteen  hundred  ninety-six,  such  standard
  deduction shall be two thousand eight hundred dollars.