Section 16. City personal exemptions of a resident individual

--(a)
  General.--A resident individual shall be allowed a city exemption of six
  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 separately determined but their federal income tax is determined  on
  a  joint  return,  each  of  them shall be separately entitled to a city
  exemption of six hundred dollars for each federal exemption to which  he
  would  be  separately  entitled  for  the  taxable year if their federal
  income taxes had been determined on separate returns.