N.Y. General City Law § 25-b

§ 25-b. Credits against tax.-- (a) Specific credit for individuals.--\nFor taxable years beginning on or after July first, nineteen hundred\nsixty-seven, a local law imposing a tax on the personal income of\nresidents as authorized by this article may provide for the allowance of\nthe following credits:\n (1) A credit not in excess of two dollars and fifty cents for an\nindividual who is not married and is not the head of a household and is\nnot a surviving spouse;\n (2) A credit not in excess of six dollars and fifty cents for husband\nand wife, provided that if their taxes are separately computed (whether\nor not on a single form), the credit allowable to each shall be three\ndollars and twenty-five cents; and\n (3) A credit not in excess of six dollars and fifty cents for the head\nof a household or for a surviving spouse.\n (b) Marital or other status.-- A taxpayer's marital or other status\nunder this section shall be the same as his marital or other status for\npurposes of establishing the applicable federal income tax rates.\n