§ 16. City personal exemptions of a resident individual.--(a)
General.--A resident individual shall be allowed a city exemption of six
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 city income taxes of a husband and wife
are separately determined but their federal income tax is determined on
a joint return, each of them shall be separately entitled to a city
exemption of six hundred dollars for each federal exemption to which he
would be separately entitled for the taxable year if their federal
income taxes had been determined on separate returns.