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HR7460119th CongressWALLET

Airborne Act of 2026

Sponsored By: Representative Beyer, Donald S. [D-VA-8]

Introduced

Summary

Creates a new federal tax credit to pay for indoor air quality assessments and upgrades.

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This bill would add a new business tax credit with two parts: a credit for qualified IAQ assessments and credits for air-cleaning or HVAC upgrades, and it boosts credit amounts when projects meet prevailing wage and apprenticeship requirements.

  • Owners and occupants: Owners of commercial, public, and nonprofit buildings could claim per-square-foot credits to fund IAQ assessments and air-cleaning or HVAC upgrades. Occupants could see cleaner indoor air when owners use the credit.
  • Labor and contractor rules: Larger credits are available only if projects meet prevailing wage and apprenticeship rules, including at least 15 percent of upgrade labor hours performed by qualified apprentices.
  • Allocation and standards: For nonprofit or government-owned properties the credit can be allocated to the person primarily responsible for designing the property. The Treasury Secretary, working with the Department of Energy or EPA as appropriate, must set certification standards and a voluntary IAQ certification program must be established within 365 days.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

New indoor air tax credit for businesses

If enacted, this bill would create a new Indoor Air Quality tax credit for qualifying commercial, public, and 501(c)(3) properties. You would get $1 per square foot for a qualified IAQ assessment plus per-square-foot upgrade credits: $5 per sq ft for air cleaning and $50 per sq ft for HVAC. Those upgrade rates would rise to $25 and $250 per sq ft when prevailing wage and apprenticeship rules are met (apprentices must do at least 15% of total labor hours and required ratio rules apply). Upgrade credits would be limited to 50% of your total upgrade spending in the year. The property's tax basis would be reduced by the credit amount and you could not deduct amounts counted toward the credit. Treasury would write certification and assessment rules, and the Department of Energy would create a voluntary certification program within 365 days. The changes would apply to amounts paid or incurred after December 31, 2026, in taxable years ending after that date.

Sponsors & CoSponsors

Sponsor

Beyer, Donald S. [D-VA-8]

VA • D

Cosponsors

  • Rep. Fitzpatrick, Brian K. [R-PA-1]

    PA • R

    Sponsored 2/10/2026

  • Del. Norton, Eleanor Holmes [D-DC-At Large]

    DC • D

    Sponsored 2/25/2026

  • Rep. Riley, Josh [D-NY-19]

    NY • D

    Sponsored 3/5/2026

  • Rep. Levin, Mike [D-CA-49]

    CA • D

    Sponsored 4/27/2026

  • Rep. Neguse, Joe [D-CO-2]

    CO • D

    Sponsored 4/29/2026

  • Rep. Peters, Scott H. [D-CA-50]

    CA • D

    Sponsored 5/4/2026

  • Rep. Norcross, Donald [D-NJ-1]

    NJ • D

    Sponsored 6/9/2026

  • Rep. DelBene, Suzan K. [D-WA-1]

    WA • D

    Sponsored 7/13/2026

  • Rep. Sánchez, Linda T. [D-CA-38]

    CA • D

    Sponsored 7/30/2026

  • Rep. Boyle, Brendan F. [D-PA-2]

    PA • D

    Sponsored 8/3/2026

  • Rep. Magaziner, Seth [D-RI-2]

    RI • D

    Sponsored 8/3/2026

Roll Call Votes

No roll call votes available for this bill.

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