New York S 1442: Increases the tax exemption amount on clothing and apparel items from one hundred ten dollars to two hundred fifty dollars

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 Speaker Carl E. Heastie

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S01442 Summary:

BILL NOS01442 

&nbsp

SAME ASSAME AS A01707

&nbsp

SPONSORBORRELLO

&nbsp

COSPNSRHELMING, OBERACKER

&nbsp

MLTSPNSR

&nbsp

Amd §1115, Tax L

&nbsp

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

Go to top S01442 Actions:

BILL NOS01442 

&nbsp

01/09/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS01442 Committee&nbspVotes:

Go to topS01442 Floor&nbspVotes:

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

Go to topS01442 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 1442

 2025-2026 Regular Sessions

 IN SENATE

 January 9, 2025
 ___________

 Introduced by Sens. BORRELLO, HELMING, OBERACKER -- read twice and
 ordered printed, and when printed to be committed to the Committee on
 Budget and Revenue

 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 fifty 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 fifty dollars per article of clothing, per pair of shoes or other arti-
 7 cles of footwear or per item used or consumed to make or repair such
 8 clothing and which becomes a physical component part of such clothing.
 9 § 2. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD03962-01-5

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