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.
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