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
