Bill > A06811

This bill increases the tax credit for purchasing automated external defibrillators (AEDs) from $500 to $1,000 across multiple sections of New York state tax law. An automated external defibrillator is a portable electronic device used to help people experiencing sudden cardiac arrest by analyzing the heart's rhythm and delivering an electric shock if needed. The bill modifies sections of tax law related to personal income tax, corporate franchise tax, and business taxation to raise the maximum tax credit for AED purchases from $500 to $1,000 per unit. The credit applies to AEDs purchased for personal or business use, excluding purchases made for resale, and is defined using the definition found in section three thousand-b of the public health law. The changes will take effect for taxable years beginning on or after January 1, 2026, potentially encouraging more individuals and businesses to purchase these life-saving medical devices by offering a more substantial tax incentive.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A6811