New York State Assembly

Bill No.:  

 
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S05418 Summary:

BILL NO	S05418
SAME AS	SAME AS A10024
SPONSOR	FELDER
COSPNSR
MLTSPNSR
Amd §1115, Tax L
Increases the tax exemption amount on clothing and apparel items from one hundred ten dollars to two hundred dollars.

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S05418 Actions:

BILL NO	S05418
03/03/2023	REFERRED TO BUDGET AND REVENUE
05/23/2023	REPORTED AND COMMITTED TO FINANCE
01/03/2024	REFERRED TO BUDGET AND REVENUE

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S05418 Committee Votes:

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S05418 Floor Votes:

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S05418 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          5418
 
                               2023-2024 Regular Sessions
 
                    IN SENATE
 
                                      March 3, 2023
                                       ___________
 
        Introduced  by  Sen.  FELDER -- 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 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 immediately.
 
 
 
 
 
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03041-01-3

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