Congress·In Committee·H.R. 7460

Airborne Act of 2026

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

Feb 10·View on Congress.gov

Next up: A house committee

A house committee must act next: committee consideration.

Legislative Progress

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How we got here

This bill’s path across every version that has carried it.

Reintroduced
Reintroduced from H.R. 9000 (118th), which died when its Congress ended.
H.R. 9000 (118th) →

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

Impact Analysis

Personal Impact

Scores run from -100 (strongly harmful) to +100 (strongly beneficial) for each group, combining impact, certainty, scope, and duration ratings of 1-5. How impact scoring works

Life & Work

Students in public schools and nonprofit educational institutions could benefit from cleaner indoor air if their schools take advantage of these tax credits. Better ventilation and air cleaning systems reduce the spread of airborne illnesses and improve concentration, though the credits flow to building owners and designers rather than students directly.

ImpactCertaintyScopeDurationSentiment

Disabilities

Milestones

2 milestones2 actions

Feb 10, 2026House

Referred to the House Committee on Ways and Means.

Feb 10, 2026

Introduced in House

The bill was officially filed and given a number. It now enters the legislative queue.

Related News

2 articles

ACHR News·Feb 16

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.

Center

Cleanfax·Feb 23

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.

Center

No votes or related bills recorded for this bill yet.