Section 14. City standard deduction of a resident individual

--(a)
  General.-- The city standard deduction of a resident individual,  or  of
  husband  and  wife whose city taxable income is determined jointly as if
  husband and wife were one taxpayer, shall be  ten  per  centum  of  city
  adjusted gross income or one thousand dollars, whichever is less.
    (b)  Husband  and  wife  determining  income  separately.--  The  city
  standard deductions of husband and wife whose city taxable  incomes  are
  determined separately (whether or not on a single form) shall not exceed
  ten  per  centum  of the aggregate of their separate city adjusted gross
  incomes or one thousand dollars, whichever is less, but may be taken  by
  either or divided between them as they may elect.