{"data":{"id":"us-ny/n.y.-general-city-law-art.-2-d-16","jurisdiction":"us-ny","citation":"N.Y. General City Law art. 2-D, § 16","heading":"City personal exemptions of a resident individual","body":"§ 16. City personal exemptions of a resident individual.--(a)\nGeneral.--A resident individual shall be allowed a city exemption of six\nhundred dollars for each exemption for which he is entitled to a\ndeduction for the taxable year for federal income tax purposes.\n  (b) Husband and wife.--If the city income taxes of a husband and wife\nare separately determined but their federal income tax is determined on\na joint return, each of them shall be separately entitled to a city\nexemption of six hundred dollars for each federal exemption to which he\nwould be separately entitled for the taxable year if their federal\nincome taxes had been determined on separate returns.","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-16","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"f986ad2b167aede008143c54d6651b9d7265fb18b20f00d6941207b1a93739d3","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-general-city-law-art.-2-d-15","next":"us-ny/n.y.-general-city-law-art.-2-d-17"},"notice":"GroundRules: Original legal text. Not legal advice."}