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An automated external defibrillator (AED) is a medical device designed to analyze the heart rhythm and deliver an electric shock to victims of ventricular fibrillation to restore the heart rhythm to normal. Ventricular fibrillation is the uncoordinated heart rhythm most often responsible for sudden cardiac arrest.
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.
You can use an AED by following three basic steps: Turn the power on. Either open the lid or press the power button. Attach the AED pads to the persons bare chest. There will be an illustration on the AED pads; place the pads exactly as shown in the pictures. Press the shock button if the voice prompt tells you to.
CPR is a procedure to keep the blood pumping when the heart stops, while an AED is a machine that will get the heart started again after it stops. The American Heart Association has stated that the survival rate of the victims nearly doubles when AED is administered along with CPR.
When is an AED needed? AEDs are used to revive someone from sudden cardiac arrest. This usually occurs when a disruption in the hearts electrical activity causes a dangerously fast heartbeat (ventricular tachycardia) or a fast and irregular heartbeat (ventricular fibrillation).