Increases the amount of a tax credit for the purchase of automated external defibrillators

This bill increases the tax credit for purchasing automated external defibrillators (AEDs) from $500 to $1,000 per device. It directly affects taxpayers who buy AEDs for non-resale use, such as businesses, schools, or community organizations. The key change is doubling the credit amount per unit purchased, while maintaining limits that prevent the credit from reducing tax liability below a minimum threshold. The policy applies to taxable years beginning January 1, 2026, and updates multiple sections of the tax law to reflect the higher credit amount.