A 6811: Increases the amount of a tax credit for the purchase of automated external defibrillators from five hundred dollars to one thousand dollars.

  
  STATE OF NEW YORK ________________________________________________________________________ 6811 2025-2026 Regular Sessions  IN ASSEMBLY March 14, 2025 ___________ Introduced by M. of A. GRIFFIN -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to increasing the amount of a tax credit for automated external defibrillators The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 13 of section 210-B of the tax law, as added by 2 section 17 of part A of chapter 59 of the laws of 2014, is amended to 3 read as follows: 4 13. Credit for purchase of an automated external defibrillator. A 5 taxpayer shall be allowed a credit, to be computed as hereinafter 6 provided, against the tax imposed by this article, for the purchase, 7 other than for resale, of an automated external defibrillator, as such 8 term is defined in section three thousand-b of the public health law. 9 The amount of credit shall be the cost to the taxpayer of automated 10 external defibrillators purchased during the taxable year, such credit 11 not to exceed [five hundred] one thousand dollars with respect to each 12 unit purchased. The credit allowed under this subdivision for any taxa- 13 ble year shall not reduce the tax due for such year to less than the 14 fixed dollar minimum amount prescribed in paragraph (d) of subdivision 15 one of section two hundred ten of this [chapter] article. 16 § 2. Subsection (s) of section 606 of the tax law, as added by section 17 3 of part J of chapter 407 of the laws of 1999, is amended to read as 18 follows: 19 (s) Credit for purchase of an automated external defibrillator. A 20 taxpayer shall be allowed a credit as hereinafter provided, against the 21 tax imposed by this article for the purchase, other than for resale, of 22 an automated external defibrillator, as such term is defined in section 23 three thousand-b of the public health law. The amount of credit shall be 24 the cost to the taxpayer of automated external defibrillators purchased EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07977-01-5 
 A. 6811 2 1 during the taxable year, such credit not to exceed [five hundred] one 2 thousand dollars with respect to each unit purchased. 3 § 3. Subdivision (l) of section 1511 of the tax law, as amended by 4 section 15 of part H3 of chapter 62 of the laws of 2003, is amended to 5 read as follows: 6 (l) Credit for purchase of an automated external defibrillator. A 7 taxpayer shall be allowed a credit as hereinafter provided, against the 8 tax imposed by this article for the purchase, other than for resale, of 9 an automated external defibrillator, as such term is defined in section 10 three thousand-b of the public health law. The amount of the credit 11 shall be the cost to the taxpayer of automated external defibrillators 12 purchased during the taxable year, such credit not to exceed [five 13 hundred] one thousand dollars with respect to each unit purchased. The 14 credit allowed under this subdivision for any taxable year shall not 15 reduce the tax due for such year to less than the minimum tax fixed by 16 paragraph four of subdivision (a) of section fifteen hundred two of this 17 article or by section fifteen hundred two-a of this article, whichever 18 is applicable. 19 § 4. This act shall take effect immediately and shall apply to taxable 20 years beginning on and after January 1, 2026.