25 A 16

--(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.