Airborne Act of 2026
- Sponsor
- Rep. Beyer, Donald S. [D-VA-8]
- Committees
- Ways and Means Committee (primary)
- Last action
- Feb 10, 2026
Bottom line
The Airborne Act of 2026 creates a new tax credit to encourage better indoor air quality and more efficient ventilation in commercial and public buildings, potentially impacting public health and energy consumption.
What it actually does
This bill establishes a new federal tax credit, the "Indoor Air Quality Credit," for businesses, public entities, and non-profits that conduct indoor air quality assessments and make upgrades to their air cleaning or HVAC systems. The credit amounts are based on the square footage of property affected, with increased rates for upgrades that meet prevailing wage and apprenticeship requirements. The goal is to incentivize improvements to indoor air quality in commercial and public spaces.
Proponents argue
Proponents argue that improving indoor air quality is crucial for public health, especially in light of recent airborne pathogen concerns, and can reduce the spread of illness, leading to fewer sick days and increased productivity. They also highlight the potential for energy efficiency gains through optimized HVAC systems and the economic benefits of job creation through the prevailing wage and apprenticeship requirements.
Opponents contend
Opponents might contend that the tax credit represents an unnecessary federal expenditure that will increase the national deficit, potentially benefiting larger corporations more than small businesses. Concerns could also be raised about the administrative burden of complying with complex ASHRAE standards and federal labor requirements, which might deter some property owners from participating or increase project costs.
The bill is relatively short, but its technical nature, particularly the references to tax code sections and ASHRAE standards, requires careful reading to fully grasp its implications.
Section 2(a), new Section 45BB(a)
Establishment of Indoor Air Quality Credit
This provision establishes a new general business tax credit for taxpayers who undertake qualified indoor air quality assessments, qualified air cleaning system upgrades, or qualified HVAC upgrades. The credit is calculated based on the square footage of the property affected by these activities, with different rates for assessments ($1/sq ft), air cleaning upgrades ($5/sq ft), and HVAC upgrades ($50/sq ft).
Supporters argue
Supporters argue that this credit directly incentivizes property owners to invest in critical infrastructure improvements that enhance public health and safety, making buildings healthier for occupants. The tiered structure encourages comprehensive improvements.
Critics contend
Critics may argue that the credit's structure could lead to substantial revenue loss for the federal government without guaranteed widespread adoption or significant public health benefits commensurate with the cost.
Tradeoffs
The provision balances the desire to incentivize broad adoption of indoor air quality improvements with the fiscal cost of providing tax credits.
Section 2(a), new Section 45BB(a)(2)(B)
Increased Credit for Prevailing Wage and Apprenticeship Requirements
This provision significantly increases the tax credit amounts for qualified air cleaning system and HVAC upgrades if the installation work meets specific prevailing wage and apprenticeship requirements. The credit for air cleaning upgrades increases from $5 to $25 per square foot, and for HVAC upgrades from $50 to $250 per square foot, if these labor standards are met.
Section 2(a), new Section 45BB(b)
Definitions and Standards for Qualified Upgrades
This section defines key terms such as 'air cleaning system,' 'qualified indoor air quality assessment,' 'qualified air cleaning system upgrade,' 'qualified HVAC upgrade,' and 'qualifying property.' Crucially, it mandates that qualified upgrades must be certified to bring a property into compliance with specific American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE) Standards (62.1-2022 or 241-2023) and be designed to minimize ventilation energy use.
Section 2(a), new Section 45BB(e)
Allocation of Credit for Public and Non-Profit Property
This provision allows the tax credit for indoor air quality assessments and upgrades on property owned by 501(c)(3) organizations or by federal, state, or local governments to be allocated to the person primarily responsible for designing the property. This mechanism ensures that non-taxable entities can still benefit from the credit indirectly.
The bill incorporates prevailing wage and apprenticeship requirements by referencing rules similar to those in section 179D(b)(4) and section 45(b)(8) of the Internal Revenue Code. Specifically, 15% of total labor hours for upgrades must be performed by qualified apprentices, subject to Department of Labor ratios.
Section 2(a), new Section 45BB(a)(2)(B)(ii) and (iii)
Why it matters:Referencing existing tax code sections is standard legislative practice for consistency and brevity, rather than re-writing lengthy definitions. However, it does make the requirements less immediately obvious.
Case for: Supporters argue that using existing definitions ensures consistency with other federal programs and leverages established frameworks for labor standards, promoting fair wages and skilled workforce development.
Case against: Critics might argue that requiring external research to understand fundamental compliance criteria makes the bill less transparent and more difficult for average property owners or small contractors to navigate.
Estimated impact: These requirements will significantly influence labor costs and workforce planning for projects seeking the enhanced credit, potentially increasing project expenses but also ensuring higher quality jobs.
Qualified air cleaning system and HVAC upgrades must be designed to minimize ventilation energy use by employing 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 the same standard.
Section 2(a), new Section 45BB(b)(3)(C) and (b)(4)(C)
Why it matters:This is a technical detail that ensures the upgrades are not just about air quality but also about energy efficiency, reflecting a common legislative goal to achieve multiple benefits. Its technical nature makes it less accessible to a general reader.
Case for: Proponents argue this ensures that indoor air quality improvements do not inadvertently lead to higher energy consumption, promoting a holistic approach to building performance and sustainability.
Case against: Critics might suggest that adding this layer of technical complexity could make compliance more challenging and require specialized expertise, potentially increasing the cost and difficulty of qualifying for the credit.
Estimated impact: This provision could lead to significant energy savings across commercial and public buildings, reducing operational costs and carbon footprints, but it adds a layer of design and certification complexity.