H.R. 7460

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7460 Introduced in House (IH)]

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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.
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