Airborne Act of 2026

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7460 Introduced in House (IH)] <DOC> 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 Representatives 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 subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``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 paragraph (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 quali