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If you purchase an automated external defibrillator(s) for your home, you may be entitled to the automated external defibrillator credit. However, the credit is not allowed for automated defibrillators purchased for resale.
An automated external defibrillator, as defined under Public Health Law section 3000-b, is a medical device approved by the United States Food and Drug Administration, that:
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is capable of recognizing the presence or absence, in a patient, of ventricular fibrillation and rapid ventricular tachycardia; |
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is capable of determining, without intervention by an operator, whether defibrillation should be performed on the patient; |
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upon determining that defibrillation should be performed, automatically charges and requests delivery of an electrical impulse to the patient’s heart; and |
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then, upon action by an operator, delivers an appropriate electrical impulse to the patient’s heart to perform defibrillation. |
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.
The automated external defibrillator credit is not refundable, and any unused credit cannot be carried forward to a future year.
To claim this credit, you must complete Form IT-250, Claim for Credit for Purchase of an Automated External Defibrillator, and attach it to your Form IT-201, IT-203, IT-204 or IT-205.
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