§ 25-a. Authorization to impose tax.-- In addition to any other taxes,
now authorized by law, any city having a population of one million or
more is hereby authorized and empowered to adopt and amend local laws
imposing a tax on the personal income of residents of such city to be
administered in the manner provided for in this article by the
administrator as defined in section one of the model local law
hereinafter set forth.

The tax authorized by this article may be imposed only if the general
city law authorizes the adoption of a city tax on the earnings of
nonresidents and the city imposing the tax herein authorized also
imposes such tax on the earnings of nonresidents. The rates of such tax
shall be the rates contained in either section three or three-A of the
model local law and such rates may be reduced and increased, provided
that the rates shall not be fixed higher than those contained in section
three-A of such model local law.

The terms of such local law shall be substantially the same as the
following model local law except that:

(a) Any such local law may include a provision for the specific credit
for individuals described in section twenty-five-b of this chapter
effective for any taxable year commencing on or after July first,
nineteen hundred sixty-seven;

(b) Any such local law may be amended to conform it with similar
provisions of article twenty-two of the tax law except insofar as it
relates to nonresidents as presently in effect or as it may be amended;
and

(c) The appendix in such local law may be amended for the purpose of
conforming it with the United States internal revenue code or other
federal laws relating to taxation as presently in effect or as they may
be amended.