NYtax_creditflat_per_unit

Automated External Defibrillator (AED) Credit

NY-AED · New York

Summary

Credit for acquisition and installation of automated external defibrillators (low dollar value, primarily individual focus).

Benefit

Percentage
Flat
Duration
Max annual
(taxpayer)
Max total
(taxpayer)
Carryforward

Program metadata

Distribution
taxpayer_earned
Claimant subject
business
Refund/transfer election
Program family
Effective
Sunset
Application deadline
Transfer discount

Hard requirements (0)

None.

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (1)

  • statewide · Statewide

Tags (0)

None.

Tax bases

  • personal_income_taxprimary

Source

https://www.tax.ny.gov/bus/business-incentives.htm
NY Tax Law Article 22
Last verified: 2026-04-19