reglab/housing_qa huggingface dataset:
NY Tax L § 611 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 2 - Residents 611 - New York Taxable Income of a Resident Individual.

§  611. New York taxable income of a resident individual. (a) General. The New York taxable income of a resident individual shall  be  his  New York  adjusted  gross  income  less  his New York deduction and New York exemptions, as determined under this part.  (b) Husband and wife.  (1) If the federal taxable income of husband or wife, both of whom are residents, is determined on a separate federal return,  their  New  York taxable incomes shall be separately determined.  (2)  If  the  federal taxable income of husband and wife, both of whom are residents, is determined on a joint federal return, their  New  York taxable income shall be determined jointly.  (3)  If  neither  husband or wife, both of whom are residents, files a federal return:  (A) their tax shall be determined on  their  joint  New  York  taxable income, or  (B)  separate  taxes  may  be  determined  on  their separate New York taxable incomes if they both so elect.  (4) If either husband or wife  is  a  resident  and  the  other  is  a nonresident or part-year resident, separate taxes shall be determined on their  separate  New  York  taxable incomes unless such husband and wife determine their  federal  taxable  income  jointly  and  both  elect  to determine their joint New York taxable income as if both were residents.
NY Tax L § 613 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 2 - Residents 613 - New York Deduction of a Resident Individual.

§  613.  New  York  deduction  of  a resident individual. The New York   deduction of a resident  individual  shall  be  his  New  York  standard   deduction  unless  he  elects  to deduct his New York itemized deduction   under the conditions set forth in section six hundred  fifteen  of  this   article.  If  an  individual taxpayer has elected to deduct his New York   itemized deduction computed pursuant to section six hundred  fifteen  of   this  article,  but the department determines that the New York standard   deduction allowable pursuant to section six  hundred  fourteen  of  this   article  is  greater,  the department shall recompute the taxpayer's tax   liability pursuant to section six hundred eleven of this  article  using   the New York standard deduction provided in section six hundred fourteen   of  this  article.  The  department  will  notify  the  taxpayer  of any   adjustment to the election.
NY Tax L § 616 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 2 - Residents 616 - New York Exemptions of a Resident Individual.

§  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.
NY Tax L § 617 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 2 - Residents 617 - Resident Partners and Shareholders of S Corporations.

§  617.  Resident  partners  and shareholders of S corporations.   (a) Partner's and  shareholder's  modifications.  In  determining  New  York adjusted  gross income and New York taxable income of a resident partner or a  resident  shareholder  of  an  S  corporation  (other  than  an  S corporation  which  is  a  New  York  C  corporation),  any modification described in subsections (b), (c) or (d) of section six hundred  twelve, subsection  (c)  of section six hundred fifteen or paragraphs (2) or (3) of subsection  (d)  of  such  section,  which  relates  to  an  item  of partnership  or  S  corporation income, gain, loss or deduction shall be made  in  accordance  with  the  partner's  distributive  share  or  the shareholder's  pro  rata  share, for federal income tax purposes, of the item to which the modification relates.  Where a partner's  distributive share or a shareholder's pro rata share of any such item is not required to be taken into account separately for federal income tax purposes, the partner's  or  shareholder's  share  of such item shall be determined in accordance  with  his  share,  for  federal  income  tax  purposes,   of partnership  or  S corporation taxable income or loss generally.  In the case of a New York S termination year, his pro rata share  of  any  such item  shall  be  determined  under subsection (s) of section six hundred twelve.  (b) Character of items. Each item of  partnership  and  S  corporation income,  gain,  loss,  or  deduction shall have the same character for a partner or shareholder under this article  as  for  federal  income  tax purposes.  Where  an  item  is  not characterized for federal income tax purposes, it shall have the same character for a partner or  shareholder as  if  realized  directly  from  the  source from which realized by the partnership or S corporation or incurred in the same manner as  incurred by the partnership or S corporation.  (c)  New York tax avoidance or evasion. Where a partner's distributive share of an item of partnership  income,  gain,  loss  or  deduction  is determined  for  federal income tax purposes by special provision in the partnership agreement with respect to such item, and where the principal purpose of such provision is the avoidance or evasion of tax under  this article,  the  partner's  distributive  share  of  such  item,  and  any modification required with respect thereto, shall be  determined  as  if the partnership agreement made no special provision with respect to such item.
NY Tax L § 617-A (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 2 - Residents 617-A - Residents; Special Provisions.

§  617-a.  Residents;  special  provisions.  Notwithstanding any other   provisions of this article, the New York adjusted gross income  and  the   New  York  taxable  income  of  a  resident  individual  or partner of a   partnership doing an insurance business as a  member  of  the  New  York   insurance  exchange described in section six thousand two hundred one of   the insurance law, shall not include any item of income, gain,  loss  or   deduction  of  such  business, which is the individual's distributive or   pro rata share for federal income tax purposes or which  the  individual   is  required  to  take  into  account  separately for federal income tax   purposes. Provided however, such individual's New  York  adjusted  gross   income shall include his distributive or pro rata share of the allocated   entire  net income as determined by such business under sections fifteen   hundred three and fifteen hundred four of this  chapter.  In  the  event   such  allocated  entire  net  income  is  a  loss,  there  shall  not be   subtracted from federal adjusted gross  income  in  computing  New  York   adjusted gross income such individual's distributive share of such loss.
NY Tax L § 618 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 2 - Residents 618 - New York Taxable Income of a Resident Estate or Trust.

§  618. New York taxable income of a resident estate or trust. The New York taxable income of a resident estate  or  trust  means  its  federal taxable  income  as  defined  in  the  laws of the United States for the taxable year, with the following modifications:  (2)  There  shall  be  subtracted  the  modifications   described   in paragraphs  (4) and (5) of subsection (c) of section six hundred twelve, with respect to gains from the sale or other disposition of property, to the extent such gains are excluded from federal distributable net income of the estate or trust.  (3) There shall be added or subtracted (as the case may be) the  share of  the  estate or trust in the New York fiduciary adjustment determined under section six hundred nineteen.   * (4) There shall be added or subtracted (as  the  case  may  be)  the modifications described in paragraphs (6), (10), (17), (18), (19), (20), (21),  (22),  (23),  (24),  (25),  (26),  (27),  (29),  (38) and (39) of subsection (b) and in paragraphs (11), (13),  (15),  (19),  (20),  (21), (22),  (23),  (24), (25), (26) and (28) of subsection (c) of section six hundred twelve of this part.   * NB Effective until ch. 782/88 expires   * (4) There shall be added or subtracted (as  the  case  may  be)  the modifications described in paragraphs (6), (10), (17), (18), (19), (20), (21),  (22),  (23), (24), (25), (26), (27), (28), (29), (38) and (39) of subsection (b) and in paragraphs (11), (13),  (15),  (19),  (20),  (21), (22),  (23),  (24), (25), (26) and (28) of subsection (c) of section six hundred twelve of this part.   * NB Effective when ch. 782/88 expires  (5) In the case of a trust, there shall be added  the  amount  of  any includible  gain,  reduced by any deductions properly allocable thereto, upon which tax is imposed for the taxable year pursuant to  section  six hundred forty-four of the internal revenue code.
NY Tax L § 620-A (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 2 - Residents 620-A - Credit Against Separate Tax.

§ 620-A. Credit against separate tax. (a) General. A resident shall be allowed  a  credit  against the separate tax otherwise due under section six hundred three for any income tax imposed for  the  taxable  year  by another  state  of  the  United  States, a political subdivision of such state, the District of Columbia  or  a  province  of  Canada,  upon  the ordinary  income  portion  (or  part thereof) of a lump sum distribution both derived therefrom and subject to tax under such section. Where such ordinary income portion (or part thereof) of a lump sum distribution  is not  subject  to  separate  income  taxation  by such other state or its political subdivision or the District  of  Columbia  or  a  province  of Canada,  but  is  included as income under an income tax imposed by such jurisdiction, the portion of the tax on such  income  which  constitutes the income tax imposed on such ordinary income portion (or part thereof) of  a lump sum distribution shall be an amount bearing the same ratio to the entire tax paid to such other jurisdiction  as  the  amount  of  the ordinary  income  portion  (or  part thereof) of a lump sum distribution included in the income subject to such tax bears to all  income  subject to such tax.  (b)  Limitations.  (1)  The credit under this section shall not exceed the percentage of the tax otherwise due under section six hundred  three determined  by  dividing  the  portion of the taxpayer's ordinary income portion of a lump  sum  distribution  taxable  both  under  section  six hundred  three and by such other jurisdiction by the total amount of the taxpayer's ordinary income portion of a lump  sum  distribution  taxable under section six hundred three.  (2)  The  credit under this section shall not reduce the tax otherwise due under section six hundred three to an amount less  than  would  have been  due  if  the  portion of the ordinary income portion of a lump sum distribution taxable both under section six hundred three  and  by  such other  jurisdiction  were  excluded from the computation of the separate tax imposed under section six hundred three.  (3) In the case of a taxpayer who elects  to  claim  the  foreign  tax credit  for  federal  income tax purposes, the credit under this section for income tax imposed by a province of Canada shall be allowed for that portion of the provincial tax not claimed for federal purposes  for  the taxable  year  or  a  preceding  taxable  year, provided however, to the extent the  provincial  tax  is  claimed  for  federal  purposes  for  a succeeding  taxable  year,  the  credit under this section must be added back in such succeeding taxable year. The provincial tax shall be deemed to be claimed last for federal income tax purposes and for  purposes  of this subsection.
NY Tax L § 621 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 2 - Residents 621 - Credits to Trust Beneficiary Receiving Accumulation Distribution.

§   621.   Credits   to   trust   beneficiary  receiving  accumulation distribution.  (a) General. A resident beneficiary of a trust whose  New York  adjusted  gross  income  includes  all  or part of an accumulation distribution by such trust, as defined in section six hundred sixty-five of the internal revenue code, including a beneficiary who is required to make the modification required by paragraph forty of subsection  (b)  of section  six  hundred twelve of this part, shall be allowed (1) a credit against  the  tax  otherwise  due  under  this  article  for  all  or  a proportionate  part  of  any tax paid by the trust under this article or under former article sixteen of this chapter (as  such  article  was  in effect on or before December thirtieth, nineteen hundred sixty), for any preceding  taxable  year  which would not have been payable if the trust had in fact made distributions to its beneficiaries at the times and  in the  amounts  specified in section six hundred sixty-six of the internal revenue code; and (2) a credit against the taxes imposed by this article for the taxable year for any income tax imposed on  the  trust  for  the taxable  year  or  any prior taxable year by another state of the United States, a political subdivision thereof, or the  District  of  Columbia, upon  income  both  derived  therefrom  and  subject  to  tax under this article, provided that the amount of the credit  shall  not  exceed  the percentage  of  the  tax  otherwise due under this article determined by dividing the portion of the income that is both taxable to the trust  in such  other  jurisdiction  and  taxable  to  the  beneficiary under this article by the total amount of the beneficiary's New York income.  (b) Limitation. The credits under this section shall  not  reduce  the tax  otherwise  due from the beneficiary under this article to an amount less than would have been due if the accumulation  distribution  or  his part thereof were excluded from his New York adjusted gross income.
NY Tax L § 625 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 2 - Residents 625 - Gift for Fish and Wildlife Management.

§  625.  Gift  for fish and wildlife management. Effective for any tax   year commencing on or after January first, nineteen hundred  eighty-two,   an  individual  in  any  taxable  year  may  elect  to contribute to the   conservation fund  for  fish  and  wildlife  management  purposes.  Such   contribution  shall  be  in any whole dollar amount and shall not reduce   the amount of state tax owed by  such  individual.  The  tax  commission   shall  include  space  on  the  personal  income  tax return to enable a   taxpayer to make such contribution. Notwithstanding any other  provision   of law all revenues collected pursuant to this section shall be credited   to  the conservation fund and used only for those purposes enumerated in   section eighty-three of the state finance law.
NY Tax L § 625-A (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 2 - Residents 625-A - Gifts to Food Banks.

§  625-a.  Gifts  to  food  banks.  Effective  for  any  taxable  year   commencing  on  or  after  January  first,  two  thousand  nineteen,  an   individual  in  any  taxable  year  may elect to contribute to the state   gifts to food banks fund for financial support for regional food  banks.   Such  contribution  shall  be  in  any whole dollar amount and shall not   reduce the amount of state tax owed by such individual. The commissioner   shall include space on the  personal  income  tax  return  to  enable  a   taxpayer  to make such contribution. Notwithstanding any other provision   of law all revenues collected pursuant to this section shall be credited   to the gifts to food  banks  fund  and  used  only  for  those  purposes   enumerated in section eighty-two of the state finance law.
NY Tax L § 626 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 2 - Residents 626 - The United States Olympic Committee/lake Placid Olympic Training Center Fund.

§  626.  The  United  States  Olympic  Committee/Lake  Placid  Olympic   Training Center Fund. Effective for any taxable year  commencing  on  or   after  the  first  day  of January next succeeding the effective date of   this section, an individual in any taxable year may elect to  contribute   an  amount  of  two  dollars to the United States Olympic Committee/Lake   Placid Olympic Training Center Fund. Such contribution shall not  reduce   the  amount of state tax owed by such individual. The commissioner shall   include a space on the personal income tax return to enable  a  taxpayer   to make such contribution. Notwithstanding any other provision of law to   the  contrary,  all revenues collected pursuant to this section shall be   credited to the United  States  Olympic  Committee/Lake  Placid  Olympic   Training  Center  Fund  and  used  only for those purposes enumerated in   section eighty-four of the state finance law.
NY Tax L § 626-A (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 2 - Residents 626-A - Gift for Home Delivered Meals for Seniors.

§  626-a. Gift for home delivered meals for seniors. Effective for any   tax year commencing on or after January first, two thousand nineteen, an   individual in any taxable year may elect to contribute to the support of   the senior wellness in nutrition fund for the purpose of providing  home   delivered  meals  to  seniors.  Such  contribution shall be in any whole   dollar amount and shall not reduce the amount of state tax owed by  such   individual.  The commissioner shall include space on the personal income   tax return, entitled " Home Delivered Meals for Seniors",  to  enable  a   taxpayer  to make such contribution. Notwithstanding any other provision   of law, all  revenues  collected  pursuant  to  this  section  shall  be   credited  to the senior wellness in nutrition fund and used only for the   purposes enumerated in section ninety-one-g of the state finance law.
NY Tax L § 627 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 2 - Residents 627 - Gift for Breast Cancer Research and Education.

§  627.  Gift for breast cancer research and education.  Effective for   any tax year commencing on or  after  January  first,  nineteen  hundred   ninety-six, an individual in any taxable year may elect to contribute to   the  breast  cancer research and education fund. Such contribution shall   be in any whole dollar amount and shall not reduce the amount  of  state   tax owed by such individual. The commissioner shall include space on the   personal   income   tax  return  to  enable  a  taxpayer  to  make  such   contribution.  Notwithstanding any other provision of law  all  revenues   collected  pursuant  to  this  section  shall  be credited to the breast   cancer research and education fund and  used  only  for  those  purposes   enumerated in section ninety-seven-yy of the state finance law.
NY Tax L § 627-A (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 2 - Residents 627-A - Gift for Honor and Remembrance of Veterans.

§ 627-a. Gift for honor and remembrance of veterans. Effective for any   tax year commencing on or after January first, two thousand thirteen, an   individual  in  any taxable year may elect to contribute to the veterans   remembrance  and  cemetery  maintenance   and   operation   fund.   Such   contribution  shall  be  in any whole dollar amount and shall not reduce   the amount of state tax owed by such individual. The commissioner  shall   include  space on the personal income tax return to enable a taxpayer to   make such contribution. Notwithstanding any other provision of law,  all   revenues  collected  pursuant  to  this section shall be credited to the   veterans remembrance and cemetery maintenance  and  operation  fund  and   used  only for those purposes enumerated in section ninety-seven-mmmm of   the state finance law.
NY Tax L § 627-B (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 2 - Residents 627-B - Gift for Assisting Homeless Veterans.

§  627-b.  Gift for assisting homeless veterans. Effective for any tax   year commencing on or after January  first,  two  thousand  fifteen,  an   individual  in  any taxable year may elect to contribute to the homeless   veterans assistance fund. Such contribution shall be in any whole dollar   amount and shall not reduce  the  amount  of  state  tax  owed  by  such   individual.  The commissioner shall include space on the personal income   tax  return  to  enable  a   taxpayer   to   make   such   contribution.   Notwithstanding  any  other  provision  of  law  all  revenues collected   pursuant to this section shall be  credited  to  the  homeless  veterans   assistance  fund  and used only for those purposes enumerated in section   ninety-nine-v of the state finance law.
NY Tax L § 627-C (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 2 - Residents 627-C - Gift for New York State Veterans' Homes.

§  627-c.  Gift  for New York state veterans' homes. Effective for any   tax year commencing on or after January first, two  thousand  seventeen,   an  individual  in  any  taxable  year  may  elect  to contribute to the   veterans' home assistance fund. Such contribution shall be in any  whole   dollar  amount and shall not reduce the amount of state tax owed by such   individual. The commissioner shall include space on the personal  income   tax   return   to   enable   a   taxpayer  to  make  such  contribution.   Notwithstanding any other  provision  of  law,  all  revenues  collected   pursuant  to  this  section  shall  be  credited  to  the veterans' home   assistance fund and used only for those purposes enumerated  in  section   eighty-one of the state finance law.
NY Tax L § 628 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 2 - Residents 628 - Gift for Missing and Exploited Children Clearinghouse Fund.

§  628.  Gift  for  missing and exploited children clearinghouse fund.   Effective for any  tax  year  commencing  on  or  after  January  first,   nineteen  hundred  ninety-seven,  an  individual in any taxable year may   elect to contribute to the missing and exploited children  clearinghouse   fund.    Such contribution shall be in any whole dollar amount and shall   not reduce the  amount  of  state  tax  owed  by  such  individual.  The   commissioner  shall include space on the personal income tax return form   to enable a taxpayer to make such  contribution.    Notwithstanding  any   other  provision of law, all revenues collected pursuant to this section   shall be paid to the missing and exploited children  clearinghouse  fund   established  pursuant  to and used only for those purposes enumerated in   section ninety-two-w of the state finance law.