Section 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.
    *  NB Applicable to taxable years beginning after 1986, except that in
  the section heading for taxable years beginning after 1986 but prior  to
  taxable  years  beginning  after  1987,  the  word  "personal"  shall be
  inserted between the words "New York" and "exemptions".