S 1442: Increases the tax exemption amount on clothing and apparel items from one hundred ten dollars to two hundred fifty dollars.

  
  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