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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: