Automated External Defibrillator "Heartbeat" Program

New York State Tax Credit for Automated External Defibrillators

Credit for purchase of an automated external defibrillator (as of 02/2006-New York State)

The credit for purchase of an automated external defibrillator is available to taxpayers who purchase a qualified automated external defibrillator(s) in tax years beginning on and after January 1, 2001. The credit is equal to the lesser of the purchase cost of the unit, or $500. There is no limit on the number of units purchased during the tax year for which the credit may be taken. However, the credit cannot exceed $500 for each unit purchased.

An automated external defibrillator, as defined under section 3000-b of the Public Health Law, is a medical device approved by the United States Food and Drug Administration, that:

  • is capable of recognizing the presence or absence, in a patient, of ventricular fibrillation and rapid ventricular tachycardia;
  • is capable of determining, without intervention by an operator, whether defibrillation should be performed on the patient;
  • upon determining that defibrillation should be performed, automatically charges and requests delivery of an electrical impulse to the patient's heart; and
  • then, upon action by an operator, delivers an appropriate electrical impulse to the patient's heart to perform defibrillation.

The credit is not refundable, and you may not carry any unused credit forward to future years.

To claim this credit, complete Form IT-250, Claim for Credit for Purchase of an Automated External Defibrillator, and attach it to your Form IT-201 or IT-203.