Sec. 111.1. New York taxable income of a resident individual

Tax Law, § 611(a)

(a) General.

The New York taxable income of a resident individual is such individual's New York adjusted gross income (see section 112.1 of this Article) reduced by such individual's New York standard deduction or itemized deduction and such individual' s New York exemptions (see Parts 114, 115 and 116 of this Article).

(b) A resident individual's New York taxable income is subject to the New York State personal income tax on New York taxable income as set forth in sections 601 and 699 of the Tax Law (see section 101.2 of this Title).