New York Laws
Article 2-D - City Personal Income Tax on Residents
25-B - Credits Against Tax.

(1) A credit not in excess of two dollars and fifty cents for an
individual who is not married and is not the head of a household and is
not a surviving spouse;
(2) A credit not in excess of six dollars and fifty cents for husband
and wife, provided that if their taxes are separately computed (whether
or not on a single form), the credit allowable to each shall be three
dollars and twenty-five cents; and
(3) A credit not in excess of six dollars and fifty cents for the head
of a household or for a surviving spouse.
(b) Marital or other status.-- A taxpayer's marital or other status
under this section shall be the same as his marital or other status for
purposes of establishing the applicable federal income tax rates.

Structure New York Laws