There is a newer version of the New York Consolidated Laws
2006 New York Code - New York Taxable Income Of A Resident Individual.
§ 611. New York taxable income of a resident individual. * (a) General. The New York taxable income of a resident individual shall be his New York adjusted gross income less his New York deduction and New York exemptions, as determined under this part. * NB For taxable years beginning after 1986, but prior to taxable years beginning after 1987 the word "personal" shall be inserted between the words "New York" and "exemptions". * (b) Husband and wife. (1) If the federal taxable income of husband or wife, both of whom are residents, is determined on a separate federal return, their New York taxable incomes shall be separately determined. (2) If the federal taxable income of husband and wife, both of whom are residents, is determined on a joint federal return, their New York taxable income shall be determined jointly. (3) If neither husband or wife, both of whom are residents, files a federal return: (A) their tax shall be determined on their joint New York taxable income, or (B) separate taxes may be determined on their separate New York taxable incomes if they both so elect. (4) If either husband or wife is a resident and the other is a nonresident or part-year resident, separate taxes shall be determined on their separate New York taxable incomes unless such husband and wife determine their federal taxable income jointly and both elect to determine their joint New York taxable income as if both were residents. * NB Applicable to taxable years beginning after 1986.
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