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