Short Title Short title 1 This Act may be cited as the  Improving Accessibility to Automated External Defibrillators Act . R.S., c. E-15 Excise Tax Act 2 Part II of Schedule VI to the  Excise Tax Act  is amended by adding the following after section 3: 3.1 A supply of an automated external defibrillator, a kit containing an automated external defibrillator, or pads or accessories designed for use with an automated external defibrillator.