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Senate bill · S2390 (2025-26)

Increases the tax exemption amount on clothing and apparel items from one hundred ten dollars to two hundred dollars

Latest action May 27, 2025

Summary

Increases the tax exemption amount on clothing and apparel items from one hundred ten dollars to two hundred dollars.

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Where it stands

Out of committee and scheduled for a vote by the full chamber.

  1. Introduced
  2. In committee
  3. Up for a vote
  4. Passed one chamber
  5. Passed
  6. Enacted

New York State Senate

Same as A4233, the matching bill in the Assembly.

Amends the Tax Law.

Committee

Budget And Revenue · New York State Senate

Purpose, from the sponsor's memo

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

Filed with the bill. Read it on nysenate.gov (opens in a new tab)

Recorded votes

  • Vote: Committee vote · Budget And Revenue

    Senate Budget And RevenueFeb 11, 2025Result: passed

    (6) (1) (0) (0)

The sponsor's argument

Why the sponsor says this is needed

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.

This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.

Full history

  1. May 27, 2025

    Recommit, Enacting Clause Stricken

    RECOMMIT, ENACTING CLAUSE STRICKEN

    NY Senate

  2. Feb 11, 2025

    Reported out of committee

    REPORTED AND COMMITTED TO FINANCE

    NY Senate

  3. Feb 5, 2025

    Amend and Recommit to Budget and Revenue

    AMEND AND RECOMMIT TO BUDGET AND REVENUE

    NY Senate

  4. Jan 17, 2025

    Referred to committee

    REFERRED TO BUDGET AND REVENUE

    NY Senate

About this record

Summary

The summary comes from NY Open Legislation, the New York State Senate's public record. For more, see How we handle summaries.

Source

From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Oct 31, 2026. About our data

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