New York S 2390: Increases the tax exemption amount on clothing and apparel items from one hundred ten dollars to two hundred dollars

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 Speaker Carl E. Heastie

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S02390 Summary:

BILL NOS02390A

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SAME ASSAME AS A04233-A

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SPONSORFELDER

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COSPNSR

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MLTSPNSR

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Amd §1115, Tax L

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Increases the tax exemption amount on clothing and apparel items from one hundred ten dollars to two hundred dollars.

Go to top S02390 Actions:

BILL NOS02390A

&nbsp

01/17/2025REFERRED TO BUDGET AND REVENUE

02/05/2025AMEND AND RECOMMIT TO BUDGET AND REVENUE

02/05/2025PRINT NUMBER 2390A

02/11/2025REPORTED AND COMMITTED TO FINANCE

05/27/2025RECOMMIT, ENACTING CLAUSE STRICKEN

Go to topS02390 Committee&nbspVotes:

Go to topS02390 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS02390 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2390--A

 2025-2026 Regular Sessions

 IN SENATE

 January 17, 2025
 ___________

 Introduced by Sen. FELDER -- read twice and ordered printed, and when
 printed to be committed to the Committee on Budget and Revenue --
 committee discharged, bill amended, ordered reprinted as amended and
 recommitted to said committee

 AN ACT to amend the tax law, in relation to increasing the tax exemption
 amount on clothing and apparel items from one hundred ten dollars to
 two hundred dollars

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Paragraph 30 of subdivision (a) of section 1115 of the tax
 2 law, as amended by section 84 of part A of chapter 56 of the laws of
 3 1998, is amended to read as follows:
 4 (30) Clothing and footwear for which the receipt or consideration
 5 given or contracted to be given is less than [one] two hundred [ten]
 6 dollars per article of clothing, per pair of shoes or other articles of
 7 footwear or per item used or consumed to make or repair such clothing
 8 and which becomes a physical component part of such clothing.
 9 § 2. This act shall take effect September 1, 2025.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD05538-02-5

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