Automated external defibrillator credit

Who is eligible?

You are 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.

Recordkeeping requirements

Taxpayers must prove entitlement to tax credits.  During the course of an audit, you may be required to provide documentation to substantiate entitlement based on the specific facts of your tax credit claim.  See Automated external defibrillator credit recordkeeping requirements for more information on the recordkeeping requirements for this credit.

 Additional information 

• Form CT-250, Credit for Purchase of an Automated External Defibrillator, and its instructions (for corporations)
• Form IT-250, Claim for Credit for Purchase of an Automated External Defibrillator, and its instructions (for all others)