§ 14. City standard deduction of a resident individual.--(a)
General.-- The city standard deduction of a resident individual, or of
husband and wife whose city taxable income is determined jointly as if
husband and wife were one taxpayer, shall be ten per centum of city
adjusted gross income or one thousand dollars, whichever is less.

(b) Husband and wife determining income separately.-- The city
standard deductions of husband and wife whose city taxable incomes are
determined separately (whether or not on a single form) shall not exceed
ten per centum of the aggregate of their separate city adjusted gross
incomes or one thousand dollars, whichever is less, but may be taken by
either or divided between them as they may elect.