Airborne Act of 2026

HR 7460, the Airborne Act of 2026, creates a new tax credit for property owners to improve indoor air quality in commercial, public, and nonprofit buildings. It provides tax credits of $1 per square foot for air quality assessments, $5 per square foot for air cleaning system upgrades, and $50 per square foot for HVAC upgrades, with higher rates ($25/$250) if projects meet prevailing wage and 15% apprentice labor requirements. The credit applies only to properties meeting ASHRAE air quality standards (62.1-2022 or 241-2023) and requires certification by the Department of Energy. Property owners can claim the credit against federal taxes, with annual limits capping upgrade credits at 50% of related costs.