N.Y. Tax Law § 607: Meaning of terms

§ 607. Meaning of terms. (a) General. Any term used in this article

shall have the same meaning as when used in a comparable context in the

laws of the United States relating to federal income taxes, unless a

different meaning is clearly required but such meaning shall be subject

to the exceptions or modifications prescribed in this article or by

statute. Any reference in this article to the laws of the United States

shall mean the provisions of the internal revenue code of nineteen

hundred eighty-six (unless a reference to the internal revenue code of

nineteen hundred fifty-four is clearly intended), and amendments

thereto, and other provisions of the laws of the United States relating

to federal income taxes, as the same may be or become effective at any

time or from time to time for the taxable year. Provided however, for

taxable years beginning before January first, two thousand twenty-two,

any amendments made to the internal revenue code of nineteen hundred

eighty-six after March first, two thousand twenty shall not apply to

this article.

(b) Marital or other status. An individual's marital or other status

under section six hundred one, subsection (b) of section six hundred six

and section six hundred fourteen shall be the same as his marital or

other status for purposes of establishing the applicable federal income

tax rates.