Senate Bill S5418

2023-2024 Legislative Session

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

download bill text pdf

Sponsored By

Archive: Last 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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2023-S5418 (ACTIVE) - Details

See Assembly Version of this Bill:
A10024
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2025-2026 Legislative Session:
S2390, A4233

2023-S5418 (ACTIVE) - Summary

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

2023-S5418 (ACTIVE) - Sponsor Memo

2023-S5418 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5418
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                               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:
 
   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]
 dollars per article of clothing, per pair of shoes or other articles  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.
                                                            LBD03041-01-3

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