Section 11-1716. City personal exemptions of a city resident individual

(a)  General.  For  taxable  years  beginning  after  nineteen   hundred
  eighty-seven,  a  city  resident  individual  shall  be  allowed  a city
  exemption of one thousand dollars for  each  exemption  for  which  such
  resident  individual  is  entitled  to  a deduction for the taxable year
  under subsection (c) of section one hundred fifty-one  of  the  internal
  revenue  code;  and  for  taxable  years  beginning  in nineteen hundred
  eighty-seven, a city resident individual other  than  a  taxpayer  whose
  federal  exemption  amount  is zero shall be allowed a city 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 city 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  a  city exemption, in the amount allowed pursuant to subdivision (a)
  of this section, for each federal exemption to which he or she would  be
  separately  entitled  for the taxable year if their federal income taxes
  had been determined on separate returns.
    * NB Applicable to taxable years beginning after 1986 but before 1988