A01707 Summary:

BILL NOA01707
 
SAME ASSAME AS S01442
 
SPONSORWoerner
 
COSPNSR
 
MLTSPNSR
 
Amd §1115, Tax L
 
Increases the tax exemption amount on clothing and apparel items from one hundred ten dollars to two hundred fifty dollars.
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A01707 Actions:

BILL NOA01707
 
01/14/2025referred to ways and means
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A01707 Committee Votes:

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A01707 Floor Votes:

There are no votes for this bill in this legislative session.
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A01707 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A1707
 
SPONSOR: Woerner
  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 fifty dollars   PURPOSE OR GENERAL IDEA OF BILL: To increase the tax exemption amount on clothing and apparel items from one hundred and ten dollars to two hundred and fifty dollars.   SUMMARY OF PROVISIONS: Section 1 amends paragraph 30 of subdivision a of section 1115 of the tax law to allow up to two hundred and fifty dollars per article of clothing, footwear or items used in repair of clothing or footwear to be tax exempt.   JUSTIFICATION: The current tax exemption on clothing and footwear has not been adjusted since 1998, nearly twenty-five years ago, when it was set at one hundred and ten dollars. Due to the increase in costs to produce these items, as well as the recent jump in inflation, this number should be adjusted to two hundred and fifty dollars to help our businesses and encourage purchases of these products here in NYS. There is currently no tax on clothing or footwear in Pennsylvania, putting our businesses and resi- dents at a significant disadvantage.   PRIOR LEGISLATIVE HISTORY: A.3318 of 2023-24: Referred to Budget and Revenue. S.1221 of 2023-24: Referred to Budget and Revenue.   FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: To be determined   EFFECTIVE DATE: This act shall take effect immediately.
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A01707 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          1707
 
                               2025-2026 Regular Sessions
 
                   IN ASSEMBLY
 
                                    January 14, 2025
                                       ___________
 
        Introduced  by M. of A. WOERNER -- read once and referred to the Commit-
          tee 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 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
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