I 
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 Representa-
tives 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 sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
section: 
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‘‘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 para-
graph (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 
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‘‘(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 require-
ments of clause (iii), subparagraph (A) 
shall be applied— 
‘‘(I) in clause (ii), by substituting 
‘$25’ for ‘$5’, and 
‘‘(II) in clause (iii), by sub-
stituting ‘$250’ for ‘$50’. 
‘‘(ii) PREVAILING WAGE AND APPREN-
TICESHIP
REQUIREMENTS.—Rules similar 
to the rules of section 179D(b)(4) shall 
apply. 
‘‘(iii) 
APPRENTICESHIP
REQUIRE-
MENTS.— 
‘‘(I) IN
GENERAL.—Taxpayers 
shall ensure that, with respect to the 
installation of any qualified air clean-
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ing 
system 
upgrade 
or 
qualified 
HVAC upgrade, not less than 15 per-
cent of the total labor hours (as de-
fined 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 per-
formed by qualified apprentices (as 
defined in section 45(b)(8)(E)(ii)). 
‘‘(II) 
APPRENTICE
TO 
JOURNEYWORKER
RATIO.—The 
re-
quirement under subclause (I) shall be 
subject to any applicable requirements 
for apprentice-to-journeyworker ratios 
of the Department of Labor or the ap-
plicable State apprenticeship agency. 
‘‘(III) PARTICIPATION; 
EXCEP-
TION.—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 
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other system that reduces the concentration of a 
contaminant in the air by removal, transformation, 
decomposition, or, in the case of bioaerosols, inac-
tivation. 
‘‘(2) QUALIFIED INDOOR AIR QUALITY ASSESS-
MENT.—The term ‘qualified indoor air quality as-
sessment’ means an assessment of air quality carried 
out pursuant to the standards described in sub-
section (c)(1). 
‘‘(3) QUALIFIED
AIR
CLEANING
SYSTEM
UP-
GRADE.—The term ‘qualified air cleaning system up-
grade’ 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 quali-
fied indoor air quality assessment is completed, 
‘‘(B) is certified pursuant to subsection 
(c)(2) to bring the commercial or public prop-
erty on which it is installed into compliance 
with the American Society of Heating, Refrig-
erating 
and 
Air-Conditioning 
Engineers 
(ASHRAE) Standard 62.1–2022 or Standard 
241–2023, and 
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‘‘(C) is designed to minimize ventilation 
energy use by using the Indoor Air Quality Pro-
cedure in Section 6.3 of ANSI/ASHRAE Stand-
ard 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 quali-
fied indoor air quality assessment is completed, 
‘‘(B) is certified pursuant to subsection 
(c)(3) to bring the commercial or public prop-
erty on which it is installed into compliance 
with the American Society of Heating, Refrig-
erating 
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 Pro-
cedure in Section 6.3 of ANSI/ASHRAE Stand-
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ard 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 ‘quali-
fying property’ means commercial property, public 
property, or property owned by an organization de-
scribed in section 501(c)(3) and exempt from tax 
under section 501(a). 
‘‘(c) INDOOR AIR QUALITY ASSESSMENT AND CER-
TIFICATION STANDARDS.—The Secretary shall, after con-
sultation with the Secretary of Energy or the Adminis-
trator of the Environmental Protection Agency, as appro-
priate, 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 
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total amount expended by the taxpayer during such 
taxable year for qualified air cleaning system up-
grades 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 quali-
fied 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 PROP-
ERTY.—In the case of qualified indoor air quality assess-
ments, 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 allo-
cated, under such regulations as the Secretary shall pre-
scribe, 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. 
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‘‘(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 enact-
ment 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 
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standards of section 45BB(c) of the Internal Revenue 
Code of 1986, as added by this Act. 
Æ 
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