{"data":{"id":"us-ny/n.y.-general-city-law-art.-2-d-13","jurisdiction":"us-ny","citation":"N.Y. General City Law art. 2-D, § 13","heading":"City deduction of a resident individual","body":"§ 13. City deduction of a resident individual.-- The city deduction of\na resident individual shall be his city standard deduction unless he\nelects to deduct his city itemized deduction under the conditions set\nforth in section fifteen.","path":["General City Law","Article 2-D. City Personal Income Tax On Residents","Part 1-6. City Personal Income Tax On Residents","Part 2. Residents"],"source_url":"https://legislation.nysenate.gov/api/3/laws/GCT/25-A-13","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"c30b7e01858dde07e98fb8ed753b3a1ca64c902f51085ab71f9c2bc2d5a0a75d","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-general-city-law-art.-2-d-12","next":"us-ny/n.y.-general-city-law-art.-2-d-14"},"notice":"GroundRules: Original legal text. Not legal advice."}