N.Y. Tax Law § 1303: City taxable income

§ 1303. City taxable income. The city taxable income of a city

resident individual shall mean and be the same as his or her New York

taxable income as defined in section six hundred eleven of this chapter,

except that it shall include (i) the amount contributed to any or all of

the following accounts within the charitable gifts trust fund set forth

in section ninety-two-gg of the state finance law, to the extent the

amount is claimed as an itemized deduction pursuant to section six

hundred fifteen of this chapter: the health charitable account

established by paragraph (a) of subdivision four of section

ninety-two-gg of the state finance law, or the elementary and secondary

education charitable account established by paragraph b of subdivision

four of section ninety-two-gg of the state finance law. The city taxable

income of a city resident estate or trust shall mean and be the same as

its New York taxable income as defined in section six hundred eighteen

of this chapter.