§ 607. Meaning of terms. (a) General. Any term used in this article
shall have the same meaning as when used in a comparable context in the
laws of the United States relating to federal income taxes, unless a
different meaning is clearly required but such meaning shall be subject
to the exceptions or modifications prescribed in this article or by
statute. Any reference in this article to the laws of the United States
shall mean the provisions of the internal revenue code of nineteen
hundred eighty-six (unless a reference to the internal revenue code of
nineteen hundred fifty-four is clearly intended), and amendments
thereto, and other provisions of the laws of the United States relating
to federal income taxes, as the same may be or become effective at any
time or from time to time for the taxable year. Provided however, for
taxable years beginning before January first, two thousand twenty-two,
any amendments made to the internal revenue code of nineteen hundred
eighty-six after March first, two thousand twenty shall not apply to
this article.

(b) Marital or other status. An individual's marital or other status
under section six hundred one, subsection (b) of section six hundred six
and section six hundred fourteen shall be the same as his marital or
other status for purposes of establishing the applicable federal income
tax rates.