2006 New York Code - City Exemptions Of A City Resident Individual.

 
    *  §  11-1716  City personal exemptions of a city resident individual.
  (a)  General.  For  taxable  years  beginning  after  nineteen   hundred
  eighty-seven,  a  city  resident  individual  shall  be  allowed  a city
  exemption of one thousand dollars for  each  exemption  for  which  such
  resident  individual  is  entitled  to  a deduction for the taxable year
  under subsection (c) of section one hundred fifty-one  of  the  internal
  revenue  code;  and  for  taxable  years  beginning  in nineteen hundred
  eighty-seven, a city resident individual other  than  a  taxpayer  whose
  federal  exemption  amount  is zero shall be allowed a city exemption of
  nine hundred dollars for each exemption for which he is  entitled  to  a
  deduction for the taxable year for federal income tax purposes.
    (b)  Husband  and wife. If the city income taxes of a husband and wife
  are required to be separately determined but their federal income tax is
  determined on a joint return, each of them shall be separately  entitled
  to  a  city exemption, in the amount allowed pursuant to subdivision (a)
  of this section, for each federal exemption to which he or she would  be
  separately  entitled  for the taxable year if their federal income taxes
  had been determined on separate returns.
    * NB Applicable to taxable years beginning after 1986 but before 1988
    * § 11-1716  City  exemptions  of  a  city  resident  individual.  (a)
  General.      For   taxable   years  beginning  after  nineteen  hundred
  eighty-seven, a  city  resident  individual  shall  be  allowed  a  city
  exemption  of  one  thousand  dollars  for each exemption for which such
  resident individual is entitled to a  deduction  for  the  taxable  year
  under  subsection  (c)  of section one hundred fifty-one of the internal
  revenue code; and  for  taxable  years  beginning  in  nineteen  hundred
  eighty-seven,  a  city  resident  individual other than a taxpayer whose
  federal exemption amount is zero shall be allowed a  city  exemption  of
  nine  hundred  dollars  for each exemption for which he is entitled to a
  deduction for the taxable year for federal income tax purposes.
    (b) Husband and wife. If the city income taxes of a husband  and  wife
  are required to be separately determined but their federal income tax is
  determined  on a joint return, each of them shall be separately entitled
  to the city exemptions under subdivision (a) of this  section  to  which
  each  would be separately entitled for the taxable year if their federal
  income taxes had been determined on separate returns.
    * NB Applicable to taxable years beginning after 1987