S T A T E O F N E W Y O R K
________________________________________________________________________
8032
2009-2010 Regular Sessions
I N A S S E M B L Y
May 1, 2009
___________
Introduced by M. of A. LANCMAN -- 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:
Section 1. Subdivision 25 of section 210 of the tax law, as added by
section 1 of part J of chapter 407 of the laws of 1999, is amended to
read as follows:
25. Credit for purchase of an automated external defibrillator. A
taxpayer shall be allowed a credit, to be computed as hereinafter
provided, against the tax imposed by this article, for the purchase,
other than for resale, of an automated external defibrillator, as such
term is defined in section three thousand-b of the public health law.
The amount of credit shall be the cost to the taxpayer of automated
external defibrillators purchased during the taxable year, such credit
not to exceed ONE THOUSAND five hundred dollars with respect to each
unit purchased. The credit allowed under this subdivision for any taxa-
ble year shall not reduce the tax due for such year to less than the
higher of the amounts prescribed in paragraphs (c) and (d) of subdivi-
sion one of this section.
S 2. Subsection (s) of section 606 of the tax law, as added by section
3 of part J of chapter 407 of the laws of 1999, is amended to read as
follows:
(s) Credit for purchase of an automated external defibrillator. A
taxpayer shall be allowed a credit as hereinafter provided, against the
tax imposed by this article for the purchase, other than for resale, of
an automated external defibrillator, as such term is defined in section
three thousand-b of the public health law. The amount of credit shall be
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.
LBD04689-01-9
A. 8032 2
during the taxable year, such credit not to exceed ONE THOUSAND five
hundred dollars with respect to each unit purchased.
S 3. Subsection (j) of section 1456 of the tax law, as added by
section 4 of part J of chapter 407 of the laws of 1999, is amended to
read as follows:
(j) Credit for purchase of an automated external defibrillator. A
taxpayer shall be allowed a credit as hereinafter provided, against the
tax imposed by this article for the purchase, other than for resale, of
an automated external defibrillator, as such term is defined in section
three thousand-b of the public health law. The amount of the credit
shall be the cost to the taxpayer of automated external defibrillators
purchased during the taxable year, such credit not to exceed ONE THOU-
SAND five hundred dollars with respect to each unit purchased. The cred-
it allowed under this subsection for any taxable year shall not reduce
the tax due for such year to less than the minimum tax fixed by
subsection (b) of section fourteen hundred fifty-five of this article.
S 4. Subdivision (l) of section 1511 of the tax law, as amended by
section 15 of part H3 of chapter 62 of the laws of 2003, is amended to
read as follows:
(l) Credit for purchase of an automated external defibrillator. A
taxpayer shall be allowed a credit as hereinafter provided, against the
tax imposed by this article for the purchase, other than for resale, of
an automated external defibrillator, as such term is defined in section
three thousand-b of the public health law. The amount of the credit
shall be the cost to the taxpayer of automated external defibrillators
purchased during the taxable year, such credit not to exceed ONE THOU-
SAND five hundred dollars with respect to each unit purchased. The cred-
it allowed under this subdivision for any taxable year shall not reduce
the tax due for such year to less than the minimum tax fixed by para-
graph four of subdivision (a) of section fifteen hundred two of this
article or by section fifteen hundred two-a of this article, whichever
is applicable.
S 5. This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2010.