Section 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.N.Y. Gen. City Law § 25-B