Res. No. 653
Resolution calling upon the New York State Legislature to pass, and the Governor to sign, A.6811, to amend the tax law in relation to increasing the amount of a tax credit for automated external defibrillators
By Council Member Morano
Whereas, The American Heart Association (AHA) reports that cardiac arrest remains a leading cause of death in the United States, with only approximately 10% of adults treated by Emergency Medical Services (EMS) for out-of-hospital cardiac arrest surviving to hospital discharge; and
Whereas, An automated external defibrillator (AED) is a medical device used to help individuals experiencing sudden cardiac arrest by analyzing the heart’s rhythm and, when necessary, delivering an electric shock to help the heart re-establish an effective rhythm and restore blood flow to the brain and other vital organs; and
Whereas, A cohort study published in the Journal of the American College of Cardiology found that individuals experiencing out-of-hospital cardiac arrest who had an AED applied before the arrival of EMS had nearly double the odds of surviving to hospital discharge compared with those who did not have an AED applied before EMS arrival; and
Whereas, For every minute that passes following a cardiac arrest episode without defibrillation, a victim’s chances of survival decrease significantly, making rapid response and access to an AED critical to improving the likelihood of survival following cardiac arrest; and
Whereas, According to the AHA, immediate cardiopulmonary resuscitation (CPR) combined with the use of an AED can double or triple a person’s chances of survival following cardiac arrest; and
Whereas, On August 4, 2026, Staten Island artist and community activist Scott LoBaido suffered a sudden cardiac arrest while attending a National Night Out event in Midland Beach, Staten Island; and
Whereas, An AED was available at the event and used to provide lifesaving assistance to LoBaido before he was transported to a hospital, demonstrating how immediate access to AEDs can have a direct and lifesaving impact on New Yorkers; and
Whereas, New York State Tax Law §§210-B, 606 & 1511 currently provide a tax credit incentive of up to $500 per unit to individuals and businesses that purchase an AED, other than for resale; and
Whereas, The maximum AED tax credit of $500 per unit has not increased since the credit became available in 2001; and
Whereas, The AHA reports that the cost of a modern AED unit ranges from $1,200-$3,000, which far exceeds the existing maximum $500 tax credit available to individuals and businesses, making the incentive less appealing to those seeking to purchase this lifesaving device; and
Whereas, A.6811, introduced by Assembly Member Judy Griffin, now pending in the Ways and Means Committee in the New York State Assembly, would amend the tax law to increase the AED tax credit from $500 to $1,000 per unit purchased, effective for taxable years beginning on and after January 1, 2026; andWhereas, This legislation would encourage more individuals and businesses to purchase and maintain AEDs, thereby increasing access to these lifesaving devices and potentially increasing the chances of survival for individuals who experience cardiac arrest in homes, businesses, and other public settings; and
Whereas, The decision by individuals and businesses to purchase and maintain lifesaving AEDs should not be inhibited by the increasing costs associated with such devices; and
Whereas, As one of the most densely populated cities in the nation, New York City has a particularly strong interest in supporting State policies that expand AED access and increase the chances of survival for New Yorkers who experience sudden cardiac arrest; now, therefore be it
Resolved, That the Council of the City of New York calls upon the New York State Legislature to pass, and the Governor to sign, A.6811, to amend the tax law in relation to increasing the amount of a tax credit for automated external defibrillators.
LS #26021
BS
08/28/2026