New York Tax Law Section 613 - New York deduction of a resident individual.

  613.  New  York  deduction of a resident individual.   The New York
  deduction of a resident  individual  shall  be  his  New  York  standard
  deduction  unless  he  elects  to deduct his New York itemized deduction
  under the conditions set forth in section six hundred fifteen.

Last modified: February 3, 2019