25-B - Credits Against Tax.

NY Gen City L § 25-B (2019) (N/A)
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(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.