According to the Notice of the State Council Municipality on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax, the taxpayer's expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted at a fixed amount of 3,600 yuan in the year when the relevant certificates are obtained. Therefore, the aha first aid certificate is not tax deductible.

The American Heart Association (AHA) is the most authoritative and standardized public first aid training institution in the world, and its first aid certificate has been recognized in 188 countries around the world.