| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| May 27, 2025 |
recommit, enacting clause stricken |
| Feb 11, 2025 |
reported and committed to finance |
| Feb 05, 2025 |
print number 2390a |
| Feb 05, 2025 |
amend and recommit to budget and revenue |
| Jan 17, 2025 |
referred to budget and revenue |
Senate Bill S2390A
2025-2026 Legislative Session
Sponsored By
(D) Senate District
Current Bill Status - Stricken
Actions
Votes
Bill Amendments
2025-S2390 - Details
2025-S2390 - Sponsor Memo
BILL NUMBER: S2390
SPONSOR: FELDER
TITLE OF BILL:
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
SUMMARY OF PROVISIONS:
Paragraph 30 of subdivision (a) of section 1115 of the Tax Law is
amended to increase the amount of the tax exemption amount on clothing
and apparel items from one hundred ten dollars to two hundred dollars
JUSTIFICATION:
The current tax exemption on clothing and footwear in New York State has
not been adjusted since 1998, when it was set at one hundred and ten
dollars. When taking into account inflation, $110 in 1998 would be worth
$200 in 2023. This legislation simply raises the tax exemption on cloth-
ing and footwear to keep pace with the level of inflation that has
2025-S2390 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
2390
2025-2026 Regular Sessions
I N S E N A T E
January 17, 2025
___________
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.
LBD05538-01-5
2025-S2390A (ACTIVE) - Details
2025-S2390A (ACTIVE) - Sponsor Memo
BILL NUMBER: S2390A
SPONSOR: FELDER
TITLE OF BILL:
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
SUMMARY OF PROVISIONS:
Paragraph 30 of subdivision (a) of section 1115 of the Tax Law is
amended to increase the amount of the tax exemption amount on clothing
and apparel items from one hundred ten dollars to two hundred dollars
JUSTIFICATION:
The current tax exemption on clothing and footwear in New York State has
not been adjusted since 1998, when it was set at one hundred and ten
dollars. When taking into account inflation, $110 in 1998 would be worth
$200 in 2023. This legislation simply raises the tax exemption on cloth-
ing and footwear to keep pace with the level of inflation that has
2025-S2390A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
2390--A
2025-2026 Regular Sessions
I N S E N A T E
January 17, 2025
___________
Introduced by Sen. FELDER -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
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 September 1, 2025.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05538-02-5
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