New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 607
Meaning of terms
§ 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.
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In this article (40 sections)
- 601 · Imposition of tax
- 601-A · Cost of living adjustment
- 603 · Separate tax on the ordinary income portion of lump sum…
- 605 · General provisions and definitions
- 606 · Credits against tax
- 607 · Meaning of terms
- 611 · New York taxable income of a resident individual
- 612 · New York adjusted gross income of a resident individual
- 613 · New York deduction of a resident individual
- 614 · New York standard deduction of a resident individual
- 615 · New York itemized deduction of a resident individual
- 616 · New York exemptions of a resident individual
- 617 · Resident partners and shareholders of S corporations
- 617-A · Residents; special provisions
- 618 · New York taxable income of a resident estate or trust
- 619 · Share of a resident estate, trust or beneficiary in New York…
- 620 · Credit for income tax of another state
- 620-A · Credit against separate tax
- 621 · Credits to trust beneficiary receiving accumulation distribution
- 624 · Computation of separate tax on the ordinary income portion of…
- 625 · Gift for fish and wildlife management
- 625-A · Gifts to food banks
- 626 · The United States Olympic Committee/Lake Placid Olympic Training…
- 626-A · Gift for home delivered meals for seniors
- 627 · Gift for breast cancer research and education
- 627-A · Gift for honor and remembrance of veterans
- 627-B · Gift for assisting homeless veterans
- 627-C · Gift for New York state veterans' homes
- 628 · Gift for missing and exploited children clearinghouse fund
- 629 · Gift for Alzheimer's disease support services
- 629-A · Gift for eliminating the stigma relating to mental illness
- 629-B · Gift for substance use disorder education and recovery
- 630 · Gift for prostate and testicular cancer research and education
- 630-A · Gift for World Trade Center memorial foundation
- 630-B · Gift for volunteer firefighting and volunteer emergency…
- 630-C · Gift for New York state teen health education fund
- 630-D · Gift for women's cancers education and prevention
- 630-D*2 · Gift for autism awareness and research
- 630-E · Gift to the love your library fund
- 630-F · Gift for organ and tissue donation outreach and research