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thereof of the New York adjusted gross income of such husband and wife for the taxable year, determined jointly, over thirty one thousand dollars, the maximum amount that may be so subtracted shall be reduced by five hundred dollars;, and provided, further, that any husband and wife subtracting an amount determined under this paragraph shall compute tax on such amount, to be added to any other taxes due under this article, as if that amount were the sole taxable income of such husband and wife.

§ 616-B. New York net income of a resident individual. For taxable years beginning after December thirty-first, nineteen hundred eightyfour, the New York net income of a resident individual shall be his New York' ad justed gross income less his New York deduction and New York personal, exemptions as determined under this part:

§ 31. Subsection (a), of section six hundred thirty-one of such law, as added by chapter five hundred sixty-three of the laws of nineteen hundred sixty, is amended to read as follows:

(a) General. The New York taxable income of a nonresident individual shall be his New York adjusted gross income less his New York deduction and New York personal exemptions, and for taxable years beginning after December thirty-first, nineteen hundred eighty-four, reduced

increased by any family adjustment, as determined under this part.

§ 32. Section six hundred thirty-four of such law, as amended by chapter one hundred three of the laws of nineteen hundred eighty-one, is amended to read as follows:

§ 634. New York standard deduction of a nonresident individual. (a) [General. For taxable years beginning in nineteen hundred eighty-one and thereafter, the] The New York standard deduction of a nonresident individual [shall be seventeen per centum of his New York adjusted gross income,

two thousand five hundred dollars, whichever is less, and for taxable years beginning, in nineteen hundred seventy-eight and thereafter but before nineteen hundred eighty-one, the standard deduction shall be sixteen per centum or two thousand four hundred dollars, whichever is less. The New York standard deduction of a nonresident], husband or wife [shall be determined under the rules of subsections (a) and (b) of section six hundred fourteen.

(b) Minimum New York standard deduction. For taxable years beginning in nineteen hundred seventy-eight and thereafter:

(1) the New York standard deduction of a nonresident individual who is not married nor the], head of a household , [nor a], surviving spouse shall be the amount determined under [subsection (a) of this seco tion or one thousand four hundred dollars, whichever is greater, except that for taxable years beginning, in nineteen hundred eighty-one and thereafter, the minimum amounts shall be fifteen hundred dollars;

(2) the New York standard deduction of a nonresident head of a household' or of a nonresident surviving spouse shall be the amount determined under subsection (a) of this section or nineteen hundred dollars, whichever is greater, except that for taxable years beginning, in nineteen hundred eighty-one and thereafter, the minimum amount shall be two thousand dollars; and

(3) the New York standard deduction of a nonresident husband or wife shall be determined under] the rules of [subsection (C) of] section six hundred fourteen, except that if (A) his New York ad justed gross income determined under section six hundred thirty-two as a nonresident is ceeded by (B) the New York ad justed gross income he would be required to report under section six hundred twelve if he were a resident, by more than one hundred dollars, his New York standard deduction shall be limited by the percentage which (A) is of (B); and

(b) For a husband and wife whose federal taxable income is determined on a joint return but whose New York taxable incomes

determined separately on a single form,, the limitation under subsection (a) of this section shall be determined by reference to (A) the total of their New York ad justed gross incomes determined as nonresidents and (B) the joint New York ad justed gross income they would be required to report if both were residents determining their tax on their joint New York taxable income.

§ 33. Such law is amended by adding two new sections six hundred thirty-six-A and six hundred thirty-six-B to read as follows:

§ 636-A. Family adjustment of nonresidents. (a) General. For taxable years beginning after December thirty-first, nineteen hundred eightyEXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

to be omitted.

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four, any husband and wife, either of whom is a nonresident, whose New York' ad justed gross income for the taxable year determined jointly is thirty, thousand dollars or less, or the aggregate of whose New York adjusted gross income for the taxable year, determined separately, is thirty thousand dollars or less, shall be entitled to make a family adjustment pursuant to subsection (b) of this section. For taxable years beginning after December thirty-first, nineteen hundred eighty-four, any husband and wife, either of whom is a nonresident, whose New York adjusted gross income for the taxable year determined jointly is more than thirty thousand dollars but not over forty thousand dollars, or the aggregate of whose New York ad justed gross income for the taxable year, determined separately, is more than thirty thousand dollars but not over forty thousand dollars, shall be entitled to make a family adjustment pursuant to subsection (c) of this section. For the purposes of this subsection, husband or wife shall determine his or her New York adjusted gross income as if each were a resident for the entire taxable year:

(b) Family adjustment for husband and wife either of whom is a nonresident with aggregate New York ad justed gross income of thirty thousand dollars

less.

(1). A husband or wife filing separately on a single form may subtract from his or her New York net income an amount not to exceed three thousand dollars or one-half of his or her New York net income, whichever is less, for, taxable years beginning in nineteen hundred eighty-five, four

four thousand dollars or one-half of his or her New York net income, whichever is less, for taxable years beginning in nineteen hundred eighty-six and five thousand dollars or one-half of his or her New York net income, whichever is less,, for taxable years, beginning in nineteen hundred eighty-seven and thereafter; except that if (A) the total New York ad jųsted gross incomes of a husband and wife, determined under section șix hundred thirty-two as nonresidents, is exceeded by, (B) the joint New York adjusted gross income they would be required report under section six hundred twelve if they were residents, by more than one hundred dollars, the maximum amount that may be subtracted shall be limited by the percentage which (A) is of (B); and provided, further, that the spouse of a husband wife subtracting

amount determined under this paragraph shall add an identical amount to his or her New York net income.

(2) For taxable years beginning in nineteen hundred eighty-five, a husband or wife filing jointly may subtract from their New York net income an amount not to exceed three thousand dollars or one-half of their New York net income, whichever is less, for, taxable years beginning, in nineteen hundred eighty-five, four thousand dollars or one-half of their New York net income, whichever is less, for taxable years beginning in nineteen hundred eighty-six and five thousand dollars or one-half of their New York net income, whichever is lesș, for taxable years beginning in nineteen hundred eighty-seven and thereafter; except that if (A) the total New York ad justed gross income of a husband and wife, determined under section six hundred thirty-two as nonresidents, is exceeded by (B) the joint New York ad justed gross income they would be required to report under section six hundred twelve if they were residents, by more than one hundred dollars, the maximum amount that may be subtracted shall be limited by the percentage which (A) is of (B); and provided, further, that any hụsband and wife subtracting an amount determined under this paragraph shall compute & tax on such amount, to be added to any other taxes due under this article, as if that amount were the sole New York taxable income of such husband or wife.

(c) Family adjustment for husband and wife either of whom is a nonresident, with aggregate New York ad justed gross income of more than thirty thousand dollars but not over forty thousand dollars. (1) A husband or wife, either of whom is a nonresident, filing separately

single form may subtract from his or her New York net income an amount not to exceed three thousand dollars or one-half of his or her New York net income, whichever is less, for taxable years beginning in nineteen hundred eighty-five, four thousand dollars or one-half of his or her New York net income, whichever is less, for, taxable years beginning in nineteen hundred eighty-six and five thousand dollars or one-half of his or her New York net income, whichever is less, for taxable years beginning in nineteen hundred eighty-seven and thereafter; provided,

however,

that for every one thousand dollars or portion thereof of the aggregate New York ad justed gross income of such husband and wife for the taxable year over thirty-one thousand dollars, the maximum amount that may be so subtracted shall be reduced by five hundred dollars; except that

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the total New York ad justed gross incomes of a husband and wife, deter-, mined under section six hundred thirty-two as nonresidents, is exceeded by (B) the joint New York ad justed gross income they would be required to report under section six hundred twelve if they

residents, by more than one hundred dollars, the maximum amount that may be subtracted shall be limited by the percentage which (A) is of (B); and provided, further, that the

spouse of å husband or wife subtracting an amount determined under this paragraph shall add an identical amount to his her New York net income.

(2) For taxable years beginning in nineteen hundred eighty-five, a husband and wife filing jointly may subtract from their New York net income an amount not to exceed three thousand dollars or one-half of their New York net income, whichever is less, four thousand dollars or onehalf of their New York net income, whichever is less, for taxable years beginning in nineteen hundred eighty-six and five thousand dollars one-half of their New York net income, whichever is less, for taxable years, beginning in nineteen hundred eighty-seven and thereafter; provided that for every

thousand dollars or portion thereof of the New York adjusted gross income of such husband and wife for the taxable year, determined jointly, over thirty-one thousand dollars, the maximum amount that may be so subtracted shall be reduced by five hundred dollars; except that if (A) the total New York ad justed gross incomes of a husband and wife, determined under section six hundred thirty-two as nonresidents, is exceeded by (B) the joint New York ad justed gross income they would be required to report under section six hundred twelve if they were residents, by more than one hundred dollars, the maximum amount that may be subtracted shall be limited by the percentage, which (A) is of (B); and provided, further, any husband and wife subtracting an amount determined under this paragraph shall compute a tax on such amount, to be added to any other taxes due under this article, as if that amount were the sole New York taxable income of such husband and wife.

5 636-B. New York net income of a nonresident individual. For taxable years beginning after December thirty-first, nineteen hundred eightyfour the New York net income of a nonresident individual shall be his New York ad justed gross income less his New York deduction and New York personal exemptions as determined under this part.

5 34. Paragraphs one and three of subsection (a) of section six hundred fifty-one of such law, as amended by chapter six hundred

of the laws of nineteen hundred seventy-eight, are amended to read as follows:

(1) every resident individual (A) required to file a federal income tax return for the taxable year, or (B) having New York adjusted gross income for the taxable year,

determined under section six hundred twelve, in excess of the

sum

of his New York personal exemptions, [provided his New York adjusted gross income for the taxable year is more than two thousand five hundred dollars or in the case of

any husband and wife whose New York adjusted gross income for the taxable year, determined jointly, is more than five thousand dollars, or the aggregate of whose New York' adjusted gross income for the taxable year, determined separately is more than five thousand dollars] but not including an individual, husband or wife, head of a household, or surviving spouse who, pursuant to paragraph two of subsection (a) of section six hundred one, is not required to pay a tax, or (C) having any items of tax preference in excess of the specific deduction provided in subsection (c) of section six hundred twenty-two, or (D) subject to tax under section six hundred one-D, or (E) having received during the taxable year a lump sum distribution any portion of which is subject to tax under section six hundred one-C;

(3) every nonresident individual having New York adjusted gross income for the taxable year, determined under section six hundred thirtytwo, in excess of the sum of his New York personal exemptions, [provided his New York adjusted gross income for the taxable year, determined if he were a resident, is more than two thousand five hundred dollars, or in the case of any husband and wife whose New York adjusted gross income for the taxable year, determined jointly as if both were residents, is more than five thousand dollars, or the aggregate of whose New York adjusted gross income for the taxable year, determined_separately as if both were residents, is more than five thousand dollars] but not includEXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

to be omitted.

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individual, husband or wife, head of a household, or surviving spouse who, pursuant to paragraph two of subsection (a) of section six hundred one, is not required to pay a tax, or having any items of tax preference derived from or connected with New York sources in excess of the specific deduction provided in subsection (c) of section six hundred forty-one, or subject to tax under section six hundred one-D, having received during the taxable year a lump sum distribution any portion of which is subject to tax under section six hundred one-C; and

§ 35. Subsection (f) of section six hundred fifty-four of such law, as amended by chapter one of the laws of nineteen hundred seventy-two, paragraph one as amended by chapter one thousand forty-three of the laws of nineteen hundred eighty-one, is amended and a new subsection (j) is added to read as follows:

(f) Standard deduction. [(1)] Where two returns are required under this section, [for taxable years beginning in nineteen hundred eighty, one

and thereafter,] the New York standard deduction allowable on each return shall be [either seventeen per centum of the New York adjusted gross income reported thereon, or two thousand five hundred dollars] the amount allowed pursuant to the provisions of section six hundred fourteen or six hundred thirty-four, as the case may be, prorated according to the period covered by [the return, whichever is less; for taxable years beginning in nineteen hundred seventy-eight and thereafter but before nineteen hundred eighty-one, the standard deduction allowable each such return shall be sixteen per centum or two thousand four hundred dollars prorated according to the period covered by the return, whichever is less.

(2) Provided, however, that for taxable years beginning in nineteen hundred seventy-two and thereafter, the New York standard deduction allowable each such return shall be the amount determined under paragraph one of this subsection or, if the applicable New York standard deduction allowable under subsection (c) of section six hundred fourteen or under subsection (b) of section six hundred thirty-four, prorated according to the period covered by] each such returnt, is greater, such greater amount. Provided, further, that the New York standard deductions allowable on both such returns shall be determined in the same manner].

(j) Family adjustment. Where two returns are required under this section, the family adjustment allowable under sections six hundred sixteen-A and six hundred thirty-six-A shall be determined as if the husband and wife were residents for the entire taxable year and shall be prorated, under regulations of the tax commission, between the two returns to reflect the portions of the entire taxable year during which the individual was a resident and nonresident.

§ 36. Section thirteen hundred three of such law, as added by chapter eight hundred eighty-one of the laws of nineteen hundred seventy-five, is amended to read as follows:

§ 1303. City taxable income. The city taxable income of a city resident individual shall mean and be the same as his New York [taxable] net income defined in section six hundred [eleven] sixteen-B of this chapter. The city taxable income of a city resident estate

or

trust shall mean and be the same as its New York taxable income as defined in section six hundred eighteen of this chapter.

§ 37. Paragraph two of subdivision (a) of section 146-101. 0 of the administrative code of the city of New York, as added by local law number thirty-six of the city of New York for the year nineteen hundred seventy-six, iş amended to read as follows:

(2). Individuals with low income. Notwithstanding the foregoing, no tax shall be payable under section 146-102.0 by: (A)

any individual whose city, adjusted gross income for the taxable year' is (two] four thousand [five hundred]. dollars

provided such individual is not married nor the head of a household nor a surviving spouse;

(B) any head of a household or surviving spouse whose city adjusted gross income for the taxable year is [five] eight thousand dollars

or less; and

(C) any husband and wife whose city adjusted gross income for the taxable year, determined jointly, is [five] eight thousand dollars or less, or the aggregate of whose city adjusted gross income for the taxable year, determined separately, is [five] eight thousand dollars less.

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5 38. Section 146-114.0 of such code, as amended by, chapter one thousand forty-three of the laws of nineteen hundred eighty-one, is amended to read as follows:

§ 146-114. 0 City standard deduction of a city resident individual.-(a) General, (1) For taxable years beginning in nineteen hundred [eighty-one) eighty-seven and thereafter, the city standard deduction of à city resident individuals, or of husband and wife whose city taxable income is determined jointly as if husband and wife were one taxpayer,] who is not married nor the head of a household nor a surviving spouse shall be (seventeen per centum of_city adjusted gross income or] two thousand (five) eight hundred dollars[, whichever is less]; for taxable years beginning in nineteen hundred eighty-six, such standard deduction shall be two thousand six hundred dollars; for taxable years beginning in nineteen hundred eighty-five, such standard deduction shall be two thousand five hundred dollars; and for taxable years beginning in nineteen hundred eighty-one and thereafter but before nineteen hundred eighty-five, such standard deduction shall be seventeen per centum

of city adjusted gross income

two thousand five hundred dollars, whichever is less;

(2) For taxable years beginning in nineteen hundred eighty-seven and thereafter, the city standard deduction of husband and wife, the head of a household, or a surviving spouse shall be three thousand eight hundred dollars; for taxable years beginning in nineteen hundred eighty-six, such standard deduction shall be three thousand dollars; for taxable years beginning in nineteen hundred eighty-five, such standard deduction shall be two thousand seven hundred fifty dollars; and for taxable years beginning in nineteen hundred [seventy-eight] eighty-one and thereafter but before nineteen hundred Eeighty-one] eighty-five, [the] such standard deduction shall be (sixteen] seventeen per centum of city adjusted gross income or two thousand [four] five hundred dollars, whichever is less.

(b) Husband and wife determining, income separately. [For taxable years beginning in nineteen hundred eighty-one and thereafter, the] The aggregate city standard deductions of husband and wife whose city taxahle incomes are determined separately (whether or not on a single form) shall not

exceed [seventeen per centum of the aggregate of their separate city adjusted gross incomes or two thousand five hundred dollars, whichever is less, but may be taken by either or divided between them' as they have elected under article twenty-two of the tax law; except that for taxable years beginning in nineteen hundred seventy-eight and thereafter but before nineteen hundred eighty-one, the standard deductions shall not exceed sixteen per centum of the aggregate of their separate city adjusted gross incomes or two thousand four hundred dollars, whichever is less] the amount allowed under paragraph two of subdivision (a) of this section, and such standard deductions (in each of such taxable years] may be taken by either or divided between them as they have elected under article twenty-two of the tax law.

(c) Minimum city standard deduction. For taxable years beginning in nineteen hundred [seventy-eight) eighty-one and thereafter but before nineteen hundred eighty-five: (1) The city standard deduction of a city resident individual who is not married nor the head of a household nor a surviving spouse shall be the amount determined under subdivision (a) of this section or one thousand [four] five hundred dollars, whichever is greater except that for taxable years beginning, in nineteen hundred eighty-one and thereafter, the minimum amount shall be fifteen hundred dollars);

(2) The city standard deduction of a husband and wife whose city taxable income is determined jointly, or of the head of a household, or of a surviving spouse shall be the amount determined under subdivision (a) of this section or [nineteen hundred] two thousand dollars, whichever is greater except that for taxable years beginning in nineteen hundred eighty-one and thereafter, the minimum amount shall be two thousand dollars); and

(3) The aggregate city standard deductions of a husband and wife whose city taxable incomes are determined separately shall be the amount determined under subdivision (b) of this section or (nineteen hundred] two thousand dollars, whichever is greater, [except that for

taxable years beginning, in nineteen hundred eighty-one and thereafter, the minimum amount shall be two thousand dollars,) and such standard deductions EXPLANATION-Matter in italics is new; matter in brackets [] is old law

to be omitted.

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