§ 1303. City taxable income. The city taxable income of a city
resident individual shall mean and be the same as his or her New York
taxable income as defined in section six hundred eleven of this chapter,
except that it shall include (i) the amount contributed to any or all of
the following accounts within the charitable gifts trust fund set forth
in section ninety-two-gg of the state finance law, to the extent the
amount is claimed as an itemized deduction pursuant to section six
hundred fifteen of this chapter: the health charitable account
established by paragraph (a) of subdivision four of section
ninety-two-gg of the state finance law, or the elementary and secondary
education charitable account established by paragraph b of subdivision
four of section ninety-two-gg of the state finance law. The city taxable
income of a city resident estate or trust shall mean and be the same as
its New York taxable income as defined in section six hundred eighteen
of this chapter.