N.Y. General City Law § 25-b: Credits against tax

§ 25-b. Credits against tax.-- (a) Specific credit for individuals.--

For taxable years beginning on or after July first, nineteen hundred

sixty-seven, a local law imposing a tax on the personal income of

residents as authorized by this article may provide for the allowance of

the following credits:

(1) A credit not in excess of two dollars and fifty cents for an

individual who is not married and is not the head of a household and is

not a surviving spouse;

(2) A credit not in excess of six dollars and fifty cents for husband

and wife, provided that if their taxes are separately computed (whether

or not on a single form), the credit allowable to each shall be three

dollars and twenty-five cents; and

(3) A credit not in excess of six dollars and fifty cents for the head

of a household or for a surviving spouse.

(b) Marital or other status.-- A taxpayer's marital or other status

under this section shall be the same as his marital or other status for

purposes of establishing the applicable federal income tax rates.