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
occurred over the last 25 years.
Clothing and footwear are essential items for everyone. New York State
needs to do more to provide essential relief to residents who are
impacted by the rising cost of inflation. This sales tax exemption will
provide families with real savings year-round at a time when prices
continue to rise.
 
LEGISLATIVE HISTORY:
2023/24: S.5418 - Referred to Budget and Revenue Committee
 
FISCAL IMPLICATIONS:
To Be Determined
 
EFFECTIVE DATE:
This act would take effect September 1, 2025.

Statutes affected:
S2390: 1115 tax law
S2390A: 1115 tax law