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[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7460 Introduced in House (IH)]
<DOC>
119th CONGRESS
2d Session
H. R. 7460
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.
_______________________________________________________________________
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Airborne Act of 2026''.
SEC. 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:
``SEC. 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.
SEC. 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.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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