I 
117TH CONGRESS 
2D SESSION 
H. R. 7671 
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 
MAY 6, 2022 
Mr. BEYER (for himself, Mr. NADLER, Mr. SUOZZI, and Ms. BLUNT ROCH-
ESTER) introduced the following bill; which was referred to the Com-
mittee 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’’. 
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. 45U. 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 paid or in-
curred during such taxable year for a qualified 
indoor air quality assessment of a qualifying 
property, plus 
‘‘(B) the applicable amount with respect to 
any qualified air filter upgrade or qualified 
HVAC upgrade placed in service at such quali-
fying property during such taxable year. 
‘‘(2) APPLICABLE AMOUNT.—For purposes of 
paragraph (1), the applicable amount is— 
‘‘(A) in the case of a qualified indoor air 
quality assessment, $1 per square foot of prop-
erty affected by such upgrade, 
‘‘(B) in the case of a qualified air filter up-
grade, $5 per square foot of property affected 
by such upgrade, and 
‘‘(C) in the case of a qualified HVAC up-
grade, $50 per square foot of property affected 
by such upgrade. 
‘‘(b) DEFINITIONS.—For purposes of this section— 
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‘‘(1) 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). 
‘‘(2) QUALIFIED AIR FILTER UPGRADE.—The 
term ‘qualified air filter upgrade’ means a new air 
filter or an air filter 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, 
and 
‘‘(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 62.1–2019, along with 
the use of filters and air cleaners that achieve 
a 
Minimum 
Efficiency 
Reporting 
Value 
(MERV) rating of 13 or better levels of per-
formance for air recirculated by HVAC systems 
per guidance provided by ASHRAE Epidemic 
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Task Force Core Recommendations of October 
19, 2021. 
‘‘(3) 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, 
and 
‘‘(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 62.1–2019, along with 
the use of filters and air cleaners that achieve 
a 
Minimum 
Efficiency 
Reporting 
Value 
(MERV) rating of 13 or better levels of per-
formance for air recirculated by HVAC systems 
per guidance provided by ASHRAE Epidemic 
Task Force Core Recommendations of October 
19, 2021. 
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‘‘(4) 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 filter upgrades as qualified 
air filter upgrades, and 
‘‘(3) certifying HVAC upgrades as qualified 
HVAC upgrades. 
‘‘(d) LIMITATIONS.— 
‘‘(1) QUALIFIED HVAC AND QUALIFIED AIR FIL-
TER UPGRADES.—The credit allowed under this sec-
tion 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 filter upgrades or qualified HVAC 
upgrades. 
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‘‘(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 filter upgrades, or qualified HVAC up-
grades conducted on or in property owned by a Federal, 
State, or local government or a political subdivision there-
of, 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 de-
signing 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.’’. 
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(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 (32), 
by striking the period at the end of paragraph (33) and 
inserting ‘‘, plus’’, and by adding at the end the following 
new paragraph: 
‘‘(34) the indoor air quality credit determined 
under section 45U.’’. 
(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. 45U. Indoor air quality credit.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to expenses made or incurred after 
December 31, 2021, 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 
standards of section 45U(c) of the Internal Revenue Code 
of 1986, as added by this Act. 
Æ 
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