N.Y. General City Law art. 2-D, § 14: City standard deduction of a resident individual

§ 14. City standard deduction of a resident individual.--(a)

General.-- The city standard deduction of a resident individual, or of

husband and wife whose city taxable income is determined jointly as if

husband and wife were one taxpayer, shall be ten per centum of city

adjusted gross income or one thousand dollars, whichever is less.

(b) Husband and wife determining income separately.-- The city

standard deductions of husband and wife whose city taxable incomes are

determined separately (whether or not on a single form) shall not exceed

ten per centum of the aggregate of their separate city adjusted gross

incomes or one thousand dollars, whichever is less, but may be taken by

either or divided between them as they may elect.