New York § 25-B - 25-BCredits against tax
Full text of New York New York Consolidated Laws § 25-B — 25-BCredits against tax, with citation guidance and answers to common questions.
§ 25-B. 25-BCredits against tax
§ 25-b. Credits against tax.-- (a) Specific credit for individuals.-- For taxable years beginning on or after July first, nineteen hundred sixty-seven, a local law imposing a tax on the personal income of residents as authorized by this article may provide for the allowance of the following credits: (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.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 25-B
What does New York Consolidated Laws § 25-B cover?
Section 25-B ("25-BCredits against tax") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 25-B?
A common citation format is "New York Consolidated Laws § 25-B" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 25-B apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.