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Airborne Act of 2026: Tax Credits for Better Indoor Air Quality

This bill creates tax credits for owners of commercial and public buildings who assess and improve their indoor air quality. It aims to make workplaces and public spaces healthier by subsidizing upgrades to ventilation and air filtration systems.
Key points
A tax credit of $1 per square foot for professional indoor air quality assessments.
Credits for upgrading air cleaning systems ($5 to $25 per sq ft) and HVAC systems ($50 to $250 per sq ft).
Higher credit amounts for projects that meet specific prevailing wage and apprenticeship requirements.
Provisions allowing tax credits for public or non-profit buildings to be allocated to the primary designers of the upgrades.
Establishment of a voluntary certification program for property owners to prove their buildings meet air quality standards.
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Status: Introduced
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Additional Information
Print number: 119_HR_7460
Sponsor: Rep. Beyer, Donald S. [D-VA-8]
Process start date: 2026-02-10