25-A - Authorization to Impose Tax.

NY Gen City L § 25-A (2019) (N/A)
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(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.