Senate Bill S1442

2025-2026 Legislative Session

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

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2025-S1442 (ACTIVE) - Details

See Assembly Version of this Bill:
A1707
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: S9541
2023-2024: S1221, A3318

2025-S1442 (ACTIVE) - Summary

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

2025-S1442 (ACTIVE) - Sponsor Memo

2025-S1442 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1442
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              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:
 
   Section  1. Paragraph 30 of subdivision (a) of section 1115 of the tax
 law, as amended by section 84 of part A of chapter 56  of  the  laws  of
 1998, is amended to read as follows:
   (30)  Clothing  and  footwear  for  which the receipt or consideration
 given or contracted to be given is less than  [one]  TWO  hundred  [ten]
 FIFTY  dollars per article of clothing, per pair of shoes or other arti-
 cles of footwear or per item used or consumed to  make  or  repair  such
 clothing and which becomes a physical component part of such clothing.
   § 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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