N.Y. General City Law 16 – City personal exemptions of a resident individual
§ 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.
N.Y. General City Law 16 – Term of service; how reckoned
§ 16. Term of service; how reckoned. When any such firefighter shall have served as such for so long a time thereafter as shall make the whole term of service the same as required by law of firefighters residing in the city removed to, he shall be entitled to all the privileges and exemptions secured by law to the firefighters of the cities of Albany and New York.