N.Y. General City Law Section 25-B
Credits against tax

-- (a) Specific credit for individuals.-- For taxable years beginning on or after July first, nineteen hundred sixty-seven, a local law imposing a tax on the personal income of residents as authorized by this article may provide for the allowance of the following credits:

(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.

Source: Section 25-B — Credits against tax, https://www.­nysenate.­gov/legislation/laws/GCT/25-B (updated Sep. 22, 2014; accessed Jan. 31, 2026).

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Verified:
Jan. 31, 2026

Last modified:
Sep. 22, 2014

§ 25-B. Credits against tax's source at nysenate​.gov

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