2015 New York Laws
TAX - Tax
Article 22 - PERSONAL INCOME TAX
Part 2 - (611 - 630-D*2) RESIDENTS
616 - New York exemptions of a resident individual.

  616. New York exemptions of a resident individual. (a) General. For
  taxable years beginning after nineteen hundred eighty-seven, a  resident
  individual shall be allowed a New York exemption of one thousand dollars
  for  each  exemption  for  which  he  is entitled to a deduction for the
  taxable year under section one  hundred  fifty-one(c)  of  the  Internal
  Revenue  Code;  and  for  taxable  years  beginning  in nineteen hundred
  eighty-seven, a resident individual other than a taxpayer whose  federal
  exemption  amount  is zero shall be allowed a New York 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 New York 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 New York exemptions under subsection (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.