{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-1713","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-1713","heading":"§ 11-1713 City deduction of a resident individual.","body":"The city deduction of a city resident individual shall be his or her city standard deduction unless such resident individual elects to deduct his or her city itemized deduction under the conditions set forth in section 11-1715.","path":["New York City Administrative Code","Title 11","Chapter 17: City Personal Income Tax on Residents"],"source_url":"https://files.amlegal.com/pdffiles/NewYorkCity/Admin/XML.zip","current_through":"Local Law 2026/135 (enacted August 31, 2026)","vintage":"","retrieved_at":"2026-09-06T02:48:57Z","sha256":"dee971f2c9d99689496b4989627339c9be23474902a719a984d1d3469b4a7a24","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-1712","next":"us-nyc/n.y.c.-admin.-code-11-1714"},"notice":"GroundRules: Original legal text. Not legal advice."}