I 

118TH CONGRESS 

2D SESSION H. R. 9000 

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 

JULY 11, 2024 

Mr. BEYER 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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Airborne Act of 2024’’. 

5 SEC. 2. INDOOR AIR QUALITY CREDIT. 

6 (a) IN GENERAL.—Subpart D of part IV of sub7 chapter A of chapter 1 of the Internal Revenue Code of 

8 1986 is amended by adding at the end the following new 

9 section: 


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1 ‘‘SEC. 45BB. INDOOR AIR QUALITY CREDIT. 

2 ‘‘(a) ALLOWANCE OF CREDIT.— 

3 ‘‘(1) IN GENERAL.—For purposes of section 38, 

4 the indoor air quality credit determined under this 

5 section for the taxable year is an amount equal to 

6 the sum of— 

7 ‘‘(A) the applicable amount paid or in8 curred during such taxable year for a qualified 

9 indoor air quality assessment of a qualifying 

10 property, plus 

11 ‘‘(B) the applicable amount with respect to 

12 any qualified air filter upgrade or qualified 

13 HVAC upgrade placed in service at such quali14 fying property during such taxable year. 

15 ‘‘(2) APPLICABLE AMOUNT.—For purposes of 

16 paragraph (1), the applicable amount is— 

17 ‘‘(A) in the case of a qualified indoor air 

18 quality assessment, $1 per square foot of prop19 erty affected by such upgrade, 

20 ‘‘(B) in the case of a qualified air filter up21 grade, $5 per square foot of property affected 

22 by such upgrade, and 

23 ‘‘(C) in the case of a qualified HVAC up24 grade, $50 per square foot of property affected 

25 by such upgrade. 

26 ‘‘(b) DEFINITIONS.—For purposes of this section— 


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1 ‘‘(1) QUALIFIED INDOOR AIR QUALITY ASSESS2 MENT.—The term ‘qualified indoor air quality as3 sessment’ means an assessment of air quality carried 

4 out pursuant to the standards described in sub5 section (c)(1). 

6 ‘‘(2) QUALIFIED AIR FILTER UPGRADE.—The 

7 term ‘qualified air filter upgrade’ means a new air 

8 filter or an air filter repair which— 

9 ‘‘(A) is placed in service after the date of 

10 the enactment of this section at a commercial 

11 or public property with respect to which a quali12 fied indoor air quality assessment is completed, 

13 ‘‘(B) is certified pursuant to subsection 

14 (c)(2) to bring the commercial or public prop15 erty on which it is installed into compliance into 

16 compliance with the American Society of Heat17 ing, Refrigerating and Air-Conditioning Engi18 neers (ASHRAE) Standard 62.1–2022, along 

19 with the use of filters and air cleaners that 

20 achieve a Minimum Efficiency Reporting Value 

21 (MERV) rating of 13 or better levels of per22 formance for air recirculated by HVAC sys23 tems, and 

24 ‘‘(C) is designed to minimize ventilation 

25 energy use by using the Indoor Air Quality ProVerDate Sep 11 2014 03:21 Aug 16, 2024 Jkt 049200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H9000.IH H9000

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1 cedure in Section 6.3 of ANSI/ASHRAE Stand2 ard 62.1–2022 when it is more energy efficient 

3 and no more expensive than the alternative 

4 Ventilation Rate Procedure in Section 6.2 of 

5 Standard ANSI/ASHRAE 62.1–2022. 

6 ‘‘(3) QUALIFIED HVAC UPGRADE.—The term 

7 ‘qualified HVAC upgrade’ means a new heating, 

8 ventilation, and air conditioning system (HVAC) or 

9 HVAC repair which is— 

10 ‘‘(A) placed in service after the date of the 

11 enactment of this section at a commercial or 

12 public property with respect to which a quali13 fied indoor air quality assessment is completed, 

14 ‘‘(B) is certified pursuant to subsection 

15 (c)(3) to bring the commercial or public prop16 erty on which it is installed into compliance 

17 with the American Society of Heating, Refrig18 erating and Air-Conditioning Engineers 

19 (ASHRAE) Standard 62.1–2022, along with 

20 the use of filters and air cleaners that achieve 

21 a Minimum Efficiency Reporting Value 

22 (MERV) rating of 13 or better levels of per23 formance for air recirculated by HVAC sys24 tems, and 


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1 ‘‘(C) is designed to minimize ventilation 

2 energy use by using the Indoor Air Quality Pro3 cedure in Section 6.3 of ANSI/ASHRAE Stand4 ard 62.1–2022 when it is more energy efficient 

5 and no more expensive than the alternative 

6 Ventilation Rate Procedure in Section 6.2 of 

7 ANSI/ASHRAE Standard 62.1–2022. 

8 ‘‘(4) QUALIFYING PROPERTY.—The term ‘quali9 fying property’ means commercial property, public 

10 property, or property owned by an organization de11 scribed in section 501(c)(3) and exempt from tax 

12 under section 501(a). 

13 ‘‘(c) INDOOR AIR QUALITY ASSESSMENT AND CER14 TIFICATION STANDARDS.—The Secretary shall, after con15 sultation with the Secretary of Energy or the Adminis16 trator of the Environmental Protection Agency, as appro17 priate, prescribe by regulations standards for— 

18 ‘‘(1) carrying out qualified indoor air quality 

19 assessments, 

20 ‘‘(2) certifying air filter upgrades as qualified 

21 air filter upgrades, and 

22 ‘‘(3) certifying HVAC upgrades as qualified 

23 HVAC upgrades. 

24 ‘‘(d) LIMITATIONS.— 


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1 ‘‘(1) QUALIFIED HVAC AND QUALIFIED AIR FIL2 TER UPGRADES.—The credit allowed under this sec3 tion with respect to any taxpayer for any taxable 

4 year shall not exceed 50 percent of the total amount 

5 expended by the taxpayer during such taxable year 

6 for qualified air filter upgrades or qualified HVAC 

7 upgrades. 

8 ‘‘(2) INDOOR AIR QUALITY ASSESSMENTS.—The 

9 credit allowed under this section with respect to any 

10 taxpayer for any taxable year with respect to quali11 fied indoor air quality assessments shall not exceed 

12 the amounts paid or incurred with respect to such 

13 assessments. 

14 ‘‘(e) REGULATIONS FOR ALLOCATION OF CREDIT

15 WITH RESPECT TO IMPROVEMENTS ON PUBLIC PROP16 ERTY.—In the case of qualified indoor air quality assess17 ments, qualified air filter upgrades, or qualified HVAC up18 grades conducted on or in property owned by a 501(c)(3) 

19 organization or by a Federal, State, or local government 

20 or a political subdivision thereof, credits with respect to 

21 such assessments and upgrades may be allocated, under 

22 such regulations as the Secretary shall prescribe, to the 

23 person primarily responsible for designing the property. 

24 Such person shall be treated as the taxpayer for purposes 

25 of this credit. 


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1 ‘‘(f) REDUCTION IN BASIS.—For purposes of this 

2 subtitle, the basis of any property for which a credit is 

3 allowable under subsection (a) shall be reduced by the 

4 amount of such credit so allowed. 

5 ‘‘(g) DENIAL OF DOUBLE BENEFIT.—No deduction 

6 shall be allowed under this chapter for any amount taken 

7 into account in determining the credit under this section.’’. 

8 (b) CREDIT MADE PART OF GENERAL BUSINESS

9 CREDIT.—Subsection (b) of section 38 of such Code is 

10 amended by striking ‘‘plus’’ at the end of paragraph (40), 

11 by striking the period at the end of paragraph (41) and 

12 inserting ‘‘, plus’’, and by adding at the end the following 

13 new paragraph: 

14 ‘‘(42) the indoor air quality credit determined 

15 under section 45BB.’’. 

16 (c) CLERICAL AMENDMENT.—The table of sections 

17 for subpart D of part IV of subchapter A of chapter 1 

18 is amended by adding at the end the following new item: 

‘‘Sec. 45BB. Indoor Air Quality Credit.’’. 

19 (d) EFFECTIVE DATE.—The amendments made by 

20 this section shall apply to amounts paid or incurred after 

21 December 31, 2024, in taxable years ending after such 

22 date. 

23 SEC. 3. INDOOR AIR QUALITY CERTIFICATION. 

24 Not later than 365 days after the date of the enact25 ment of this Act, the Secretary of Energy, in consultation 


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1 with the Administrator of the Environmental Protection 

2 Agency, shall establish a voluntary certification program 

3 through which property owners may certify that their 

4 properties are in compliance with the indoor air quality 

5 standards of section 45BB(c) of the Internal Revenue 

6 Code of 1986, as added by this Act. 

Æ 


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