Sec. 2110.1. Definitions

(a) Annual income.

For the purposes of this section, annual income shall mean the Federal adjusted gross income as reported on the New York State income tax return.

(b) Total annual income.

For the purposes of this section, total annual income means the sum of the annual incomes of all persons who occupy the housing accommodation as their primary residence other than on a temporary basis, excluding bona fide employees of such occupants residing therein in connection with such employment and excluding bona fide subtenants in occupancy pursuant to the provisions of section 226-b of the Real Property Law. Where a housing accommodation is sublet, the annual income of the sublessor shall be considered.