New York A06811 increases the tax credit for purchasing automated external defibrillators from $500 to $1,000.

New York A06811 amends the tax law to increase the tax credit for the purchase of automated external defibrillators. The credit, which applies against the tax imposed by the tax law, is now set at $1,000 per unit purchased, up from the previous $500. The credit is available for purchases other than for resale and is defined in section three thousand-b of the public health law. The bill applies to taxable years beginning on and after January 1, 2026.

New York A06811 increases the tax credit for purchasing automated external defibrillators from $500 to $1,000.

New York A06811 amends the tax law to increase the tax credit for the purchase of automated external defibrillators. The credit, which applies against the tax imposed by the tax law, is now set at $1,000 per unit purchased, up from the previous $500. The credit is available for purchases other than for resale and is defined in section three thousand-b of the public health law. The bill applies to taxable years beginning on and after January 1, 2026.