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.