New York Credit for Purchase of an Automated External Defibrillator

Credit for Purchase of an Automated External Defibrillator
Form CT-250 Credit for Purchase of an Automated External Defibrillator Tax Year 2023
CT-250

Department of Taxation and Finance

Credit for Purchase of an
Automated External Defibrillator
Tax Law – Section 210-B.13, and Section 1511(l)

All filers must enter tax period:
	

	

beginning

Legal name of corporation	

ending

Employer identification number

File this form with Form CT-3, CT-3-A, CT-3-S, CT-33, CT-33-A, or CT-33-NL.

Part 1 – Computation of credit (attach additional forms if necessary; see instructions)
	

A	
Defibrillator name/model number

B
Date purchased
(mmddyyyy)

C
Cost

E
Credit

D
Maximum
credit

(enter the lesser of
column C or column D)

$500
$500
$500
$500
$500
	

Total column E amounts from attached sheets (if any) ................................................................................. 	

1	 Total all column E amounts (see instructions) ......................................................................................... 	

1

2	 Credit from partnerships (see instructions) ............................................................................................. 	

2

3	 Total credit computed for the current tax year (add lines 1 and 2) .......................................................... 	

3

Part 2 – Computation of credit used (New York S corporations do not complete this part)
4	 Tax before credits (see instructions) .........................................................................................................	 4
5	 Enter other tax credits used (see instructions) ........................................................................................ 	

5

6	 Net tax (subtract line 5 from line 4) .............................................................................................................	 6
7	 Tax limitation - (enter appropriate tax): Article 9-A - enter the fixed dollar minimum tax from Form CT-3
	   or the designated agent’s fixed dollar minimum tax from Form CT-3-A
	  Article 33 - enter minimum tax of 250
	  Article 33 combined filers - multiply the number of taxpayers in the combined group by 250 ........... 	 7
8	 Credit limitation (subtract line 7 from line 6; if line 7 is greater than line 6, enter 0) ........................................ 	

8

9	 Credit used for the current tax year (see instructions) ............................................................................ 	

9

A	 If you are claiming this credit as a corporate partner, mark an X in the box.......................................................................................

418001230094