Effective for tax years beginning on or after January 1, 2001 (with no expiration date), New York State allows a credit to eligible taxpayers for the purchase of an automated external defibrillator.  You may claim the $500 credit for each automated external defibrillator (AED) you purchase.   However, you may not claim the credit for an automated defibrillator purchased for resale during the year. The credit is not refundable, and you may not carry any unused credit forward to future years.

Who is eligible;  Individuals, Estates or trusts, Partners in a partnership (including members of an LLC treated as a partnership for federal income tax purposes), Shareholders of a New York S corporation, beneficiaries of an estate or trust.

Contact us to order an AED and we will assist with the paperwork.