Automated external defibrillator credit
You're entitled to this nonrefundable credit if:
- You or your business purchased an automated external defibrillator(s) (other than for resale) during the tax year.
How much is the credit?
- The credit is equal to the purchase cost of the unit, or $500, whichever is less.
- You may claim the credit for any number of units that you or your business purchased during the tax year. However, the credit cannot exceed $500 for each unit.
For additional information on claiming this credit, see:
- Form CT-250, Claim for Credit for Purchase of an Automated External Defibrillator (for corporations); or
- Form IT-250, Claim for Credit for Purchase of an Automated External Defibrillator, and its instructions, Form IT-250-I (for all others)