H.R. 7460

119 HR 7460 IH: Airborne Act of 2026
 U.S. House of Representatives
 2026-02-10
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  2d Session  H. R. 7460  IN THE HOUSE OF REPRESENTATIVES   February 10, 2026   Mr. Beyer  (for himself and  Mr. Fitzpatrick ) introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
To amend the Internal Revenue Code of 1986 to provide a tax credit for certain indoor air quality assessments and improvements, and for other purposes.
1.
Short title
This Act may be cited as the   Airborne Act of 2026  .
2.
Indoor air quality credit
(a)
In general
Subpart D of part IV of subchapter A of  chapter 1  of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:
45BB.
Indoor air quality credit
(a)
Allowance of credit
(1)
In general
For purposes of section 38, the indoor air quality credit determined under this section for the taxable year is an amount equal to the sum of—
(A)
the applicable amount with respect to a qualified indoor air quality assessment of a qualifying property during such taxable year, plus
(B)
the applicable amount with respect to any qualified air cleaning system upgrade or qualified HVAC upgrade placed in service at such qualifying property during such taxable year.
(2)
Applicable amount
(A)
In general
For purposes of paragraph (1), the applicable amount is—
(i)
in the case of a qualified indoor air quality assessment, $1 per square foot of property affected by such assessment,
(ii)
in the case of a qualified air cleaning system upgrade, $5 per square foot of property affected by such upgrade, and
(iii)
in the case of a qualified HVAC upgrade, $50 per square foot of property affected by such upgrade.
(B)
Increased credit for certain upgrades
(i)
In general
In the case of a qualified air cleaning system upgrade or qualified HVAC upgrade installation that meets the prevailing wage requirements of clause (ii) and the apprenticeship requirements of clause (iii), subparagraph (A) shall be applied—
(I)
in clause (ii), by substituting  $25  for  $5 , and
(II)
in clause (iii), by substituting  $250  for  $50 .
(ii)
Prevailing wage and apprenticeship requirements
Rules similar to the rules of section 179D(b)(4) shall apply.
(iii)
Apprenticeship requirements
(I)
In general
Taxpayers shall ensure that, with respect to the installation of any qualified air cleaning system upgrade or qualified HVAC upgrade, not less than 15 percent of the total labor hours (as defined in section 45(b)(8)(E)(i)) of the construction, alteration, or repair work (including such work performed by any contractor or subcontractor) with respect to such upgrade shall, subject to subclause (II), be performed by qualified apprentices (as defined in section 45(b)(8)(E)(ii)).
(II)
Apprentice to journeyworker ratio
The requirement under subclause (I) shall be subject to any applicable requirements for apprentice-to-journeyworker ratios of the Department of Labor or the applicable State apprenticeship agency.
(III)
Participation; exception
Rules similar to the rules of subparagraphs (C) and (D) of section 45(b)(8) shall apply.
(b)
Definitions
For purposes of this section—
(1)
Air cleaning system
The term  air cleaning system  means an air filter, air cleaner, or other system that reduces the concentration of a contaminant in the air by removal, transformation, decomposition, or, in the case of bioaerosols, inactivation.
(2)
Qualified indoor air quality assessment
The term  qualified indoor air quality assessment  means an assessment of air quality carried out pursuant to the standards described in subsection (c)(1).
(3)
Qualified air cleaning system upgrade
The term  qualified air cleaning system upgrade  means a new air cleaning system or an air cleaning system repair which—
(A)
is placed in service after the date of the enactment of this section at a commercial or public property with respect to which a qualified indoor air quality assessment is completed,
(B)
is certified pursuant to subsection (c)(2) to bring the commercial or public property on which it is installed into compliance with the American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE) Standard 62.1–2022 or Standard 241–2023, and
(C)
is designed to minimize ventilation energy use by using the Indoor Air Quality Procedure in Section 6.3 of ANSI/ASHRAE Standard 62.1–2022 when it is more energy efficient and no more expensive than the alternative Ventilation Rate Procedure in Section 6.2 of Standard ANSI/ASHRAE 62.1–2022.
(4)
Qualified HVAC upgrade
The term  qualified HVAC upgrade  means a new heating, ventilation, and air conditioning system (HVAC) or HVAC repair which is—
(A)
placed in service after the date of the enactment of this section at a commercial or public property with respect to which a qualified indoor air quality assessment is completed,
(B)
is certified pursuant to subsection (c)(3) to bring the commercial or public property on which it is installed into compliance with the American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE) Standard 62.1–2022 or Standard 241–2023, and
(C)
is designed to minimize ventilation energy use by using the Indoor Air Quality Procedure in Section 6.3 of ANSI/ASHRAE Standard 62.1–2022 when it is more energy efficient and no more expensive than the alternative Ventilation Rate Procedure in Section 6.2 of ANSI/ASHRAE Standard 62.1–2022.
(5)
Qualifying property
The term  qualifying property  means commercial property, public property, or property owned by an organization described in section 501(c)(3) and exempt from tax under section 501(a).
(c)
Indoor air quality assessment and certification standards
The Secretary shall, after consultation with the Secretary of Energy or the Administrator of the Environmental Protection Agency, as appropriate, prescribe by regulations standards for—
(1)
carrying out qualified indoor air quality assessments,
(2)
certifying air cleaning system upgrades as qualified air cleaning system upgrades, and
(3)
certifying HVAC upgrades as qualified HVAC upgrades.
(d)
Limitations
(1)
Qualified HVAC and qualified air cleaning system upgrades
The credit allowed under this section with respect to any taxpayer for any taxable year shall not exceed 50 percent of the total amount expended by the taxpayer during such taxable year for qualified air cleaning system upgrades or qualified HVAC upgrades.
(2)
Indoor air quality assessments
The credit allowed under this section with respect to any taxpayer for any taxable year with respect to qualified indoor air quality assessments shall not exceed the amounts paid or incurred with respect to such assessments.
(e)
Regulations for allocation of credit with respect to improvements on public property
In the case of qualified indoor air quality assessments, qualified air cleaning system upgrades, or qualified HVAC upgrades conducted on or in property owned by a 501(c)(3) organization or by a Federal, State, or local government or a political subdivision thereof, credits with respect to such assessments and upgrades may be allocated, under such regulations as the Secretary shall prescribe, to the person primarily responsible for designing the property. Such person shall be treated as the taxpayer for purposes of this credit.
(f)
Reduction in basis
For purposes of this subtitle, the basis of any property for which a credit is allowable under subsection (a) shall be reduced by the amount of such credit so allowed.
(g)
Denial of double benefit
No deduction shall be allowed under this chapter for any amount taken into account in determining the credit under this section.
 .
(b)
Credit made part of general business credit
Subsection (b) of section 38 of such Code is amended by striking  plus  at the end of paragraph (40), by striking the period at the end of paragraph (41) and inserting  , plus , and by adding at the end the following new paragraph:
(42)
the indoor air quality credit determined under section 45BB.
 .
(c)
Clerical amendment
The table of sections for subpart D of part IV of subchapter A of chapter 1 is amended by adding at the end the following new item:
Sec. 45BB. Indoor Air Quality Credit.
  .
(d)
Effective date
The amendments made by this section shall apply to amounts paid or incurred after December 31, 2026, in taxable years ending after such date.
3.
Indoor air quality certification
Not later than 365 days after the date of the enactment of this Act, the Secretary of Energy, in consultation with the Administrator of the Environmental Protection Agency, shall establish a voluntary certification program through which property owners may certify that their properties are in compliance with the indoor air quality standards of  section 45BB(c)  of the Internal Revenue Code of 1986, as added by this Act.