Airborne Act of 2026

This bill would create a federal business tax credit for indoor air quality assessments and upgrades at commercial property, public property, and property owned by tax-exempt charities. The credit would be $1 per square foot for an air quality assessment, $5 per square foot for an air cleaning system upgrade, and $50 per square foot for a heating, ventilation, and air conditioning (HVAC) upgrade. The upgrade amounts rise to $25 and $250 per square foot if prevailing wage and apprenticeship requirements are met. The credit for upgrades could not exceed 50 percent of what was spent, and the credit would apply to amounts paid after December 31, 2026. The Secretary of Energy would also set up a voluntary program within one year for property owners to certify that their buildings meet the air quality standards.

Full text and official record on Congress.gov

Sponsors

• Donald S. Beyer, Jr. Democrat sponsor
• 11 cosponsors