{"data":{"id":"us-ny/n.y.-general-city-law-25-b","jurisdiction":"us-ny","citation":"N.Y. General City Law § 25-b","heading":"Credits against tax","body":"§ 25-b. Credits against tax.-- (a) Specific credit for individuals.--\nFor taxable years beginning on or after July first, nineteen hundred\nsixty-seven, a local law imposing a tax on the personal income of\nresidents as authorized by this article may provide for the allowance of\nthe following credits:\n  (1) A credit not in excess of two dollars and fifty cents for an\nindividual who is not married and is not the head of a household and is\nnot a surviving spouse;\n  (2) A credit not in excess of six dollars and fifty cents for husband\nand wife, provided that if their taxes are separately computed (whether\nor not on a single form), the credit allowable to each shall be three\ndollars and twenty-five cents; and\n  (3) A credit not in excess of six dollars and fifty cents for the head\nof a household or for a surviving spouse.\n  (b) Marital or other status.-- A taxpayer's marital or other status\nunder this section shall be the same as his marital or other status for\npurposes of establishing the applicable federal income tax rates.","path":["General City Law","Article 2-D. City Personal Income Tax On Residents"],"source_url":"https://legislation.nysenate.gov/api/3/laws/GCT/25-B","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"508e569b2de038e91a559bbf72bd852a39ef12070c77e759db7de0b956687ec2","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-general-city-law-art.-2-d-91","next":"us-ny/n.y.-general-city-law-25-c"},"notice":"GroundRules: Original legal text. Not legal advice."}