New York Laws
Article 2-D - City Personal Income Tax on Residents
25-A - Authorization to Impose Tax.

(a) Any such local law may include a provision for the specific credit
for individuals described in section twenty-five-b of this chapter
effective for any taxable year commencing on or after July first,
nineteen hundred sixty-seven;
(b) Any such local law may be amended to conform it with similar
provisions of article twenty-two of the tax law except insofar as it
relates to nonresidents as presently in effect or as it may be amended;
and
(c) The appendix in such local law may be amended for the purpose of
conforming it with the United States internal revenue code or other
federal laws relating to taxation as presently in effect or as they may
be amended.

Structure New York Laws