New York State Assembly

Bill No.:  

 
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S01221 Summary:

BILL NO	S01221
SAME AS	SAME AS A03318
SPONSOR	BORRELLO
COSPNSR	OBERACKER
MLTSPNSR
Amd §1115, Tax L
Increases the tax exemption amount on clothing and apparel items from one hundred ten dollars to two hundred fifty dollars.

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S01221 Actions:

BILL NO	S01221
01/10/2023	REFERRED TO BUDGET AND REVENUE
01/03/2024	REFERRED TO BUDGET AND REVENUE

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S01221 Committee Votes:

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S01221 Floor Votes:

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S01221 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          1221
 
                               2023-2024 Regular Sessions
 
                    IN SENATE
 
                                    January 10, 2023
                                       ___________
 
        Introduced  by Sen. BORRELLO -- 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.
                                                                   LBD01584-01-3

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