Assembly BillIntroduced
A 4233: Increases the tax exemption amount on clothing and apparel items from one hundred ten dollars to two hundred dollars.
What A 4233 does, verified January 8, 2026
The bill aims to increase the tax exemption amount on clothing and apparel items from $110 to $200. This means that if a person purchases clothing or footwear for less than $200, they will not have to pay sales tax on it. The tax exemption applies to clothing and footwear that is worth less than $200, regardless of the original price paid. The bill takes effect on September 1, 2025.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: referred to ways and means (2026-01-07)Alert me
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions4 total · showing 4
| Jan. 07, 2026 | referred to ways and means |
| Feb. 28, 2025 | amend and recommit to ways and means |
| Feb. 28, 2025 | print number 4233a |
| Jan. 31, 2025 | referred to ways and means |
Latest bill textIntroduced version, January 31, 2025 · 218 words
STATE OF NEW YORK ________________________________________________________________________ 4233 2025-2026 Regular Sessions IN ASSEMBLY January 31, 2025 ___________ Introduced by M. of A. CUNNINGHAM -- read once and referred to the Committee on Ways and Means 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. LBD05538-01-5
Text of A 4233 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions