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Congress·In Committee·20 days ago

House Bill Would Offer Up to $250-Per-Square-Foot Tax Credits for Building Air Quality Upgrades

Also known as: Airborne Act of 2026

Legislative Progress

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Impact Analysis

Scores: 1 = low, 5 = highSentiment: -5 to +5 (net benefit)

Key Points

  • Congress is considering a bill to give tax credits to owners of commercial buildings, schools, and non-profits that improve their indoor air quality. The plan aims to make indoor spaces healthier by reducing the spread of germs and pollutants through better ventilation.
  • Building owners could receive a credit of $1 per square foot for testing their air quality. For actual equipment upgrades, the credit starts at $5 per square foot for air cleaning systems and $50 per square foot for major heating and cooling (HVAC) system overhauls.
  • The bill offers much higher tax breaks for projects that support the workforce. If a building owner pays workers a standard 'prevailing wage' and uses apprentices for at least 15% of the labor, the credit can jump to $25 per square foot for air cleaners and $250 per square foot for HVAC systems.
  • To qualify for the money, the new systems must meet specific modern ventilation standards and be designed to save energy. The credit is limited to covering half of the total cost of the equipment upgrades.
  • The policy also creates a voluntary certification program. This would allow building owners to officially prove to the public that their indoor air meets high safety and cleanliness standards.
  • If the bill becomes law, these tax credits would be available for work performed starting in 2027. This gives businesses and public institutions time to plan major construction or renovation projects.
TaxesEnergy EnvironmentHealthcare

Milestones

2 milestones2 actions
Feb 10, 2026House

Referred to the House Committee on Ways and Means.

Feb 10, 2026

Introduced in House

Related News

2 articles
ACHR News·14 days ago

Airborne Act Reintroduced

The Airborne Act (H.R. 7460) would provide tax credits of $1 per square foot for IAQ assessments and up to $250 per square foot for HVAC upgrades if labor standards are met. The bill aims to bring buildings up to ASHRAE Standard 62.1-2022 or Standard 241-2023 to control infectious aerosols.

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Cleanfax·7 days ago

Bipartisan Airborne Act Reintroduced

Legislation reintroduced in the House would incentivize nonresidential building owners to upgrade ventilation systems. The bill includes a $5 per square foot credit for air filters and $50 for HVAC systems, which can increase fivefold if prevailing wage and apprenticeship requirements are met.

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Source Information

Document Type

Congressional Bill

Official Title

Airborne Act of 2026

Bill NumberHR 7460
Congress119th Congress
ChamberHouse of Representatives
Latest ActionReferred to the House Committee on Ways and Means.

Sponsor

Cosponsors

(2)
D: 1R: 1

Analysis generated by AI. While we strive for accuracy, this should not be considered legal or professional advice. Always verify information with official government sources.