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Tax Credit for Businesses: Ventilation and Air Filtration Systems

This act introduces a tax credit for businesses and non-profit organizations investing in ventilation and air filtration systems. The goal is to improve indoor air quality and reduce the spread of airborne diseases like COVID-19. This can make workplaces and public spaces safer for employees and customers.
Key points
Businesses can receive a credit of up to 50% of the costs for purchasing or upgrading ventilation and air filtration systems, with a maximum of $15,000 per location.
The credit applies to expenses incurred from January 31, 2020, to December 31, 2021, for systems meeting specific air quality standards.
The aim is to create safer indoor environments, potentially leading to fewer illnesses and improved comfort in public and work settings.
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Status:
Expired
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Additional Information
Filtering and Retrofitting the Environment for Safe and Healthy Activities Indoors and Revenue (FRESH AIR) for Businesses Act
Print number: HR 1398
Sponsor: Rep. Bourdeaux, Carolyn [D-GA-7]
Process start date: 2021-02-26
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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Summary & Status

Key Questions about Tax Credit for Businesses: Ventilation and Air Filtration Systems

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is HR 1398.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2021-02-26.

What are the main provisions?

Key points include:

  • Businesses can receive a credit of up to 50% of the costs for purchasing or upgrading ventilation and air filtration systems, with a maximum of $15,000 per location.
  • The credit applies to expenses incurred from January 31, 2020, to December 31, 2021, for systems meeting specific air quality standards.
  • The aim is to create safer indoor environments, potentially leading to fewer illnesses and improved comfort in public and work settings.

What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Bourdeaux, Carolyn [D-GA-7].

What is the latest detailed status?

The latest detailed status is: Referred to the Subcommittee on Health.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-27.

Analysis and Potential Impact of HR 1398

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

CATEGORIES

Taxes Health Economy