§ 616. New York exemptions of a resident individual. (a) General. For
taxable years beginning after nineteen hundred eighty-seven, a resident
individual shall be allowed a New York exemption of one thousand dollars
for each exemption for which he is entitled to a deduction for the
taxable year under section one hundred fifty-one(c) of the Internal
Revenue Code; and for taxable years beginning in nineteen hundred
eighty-seven, a resident individual other than a taxpayer whose federal
exemption amount is zero shall be allowed a New York exemption of nine
hundred dollars for each exemption for which he is entitled to a
deduction for the taxable year for federal income tax purposes.

(b) Husband and wife. If the New York income taxes of a husband and
wife are required to be separately determined but their federal income
tax is determined on a joint return, each of them shall be separately
entitled to the New York exemptions under subsection (a) of this section
to which each would be separately entitled for the taxable year if their
federal income taxes had been determined on separate returns.