Airborne Act of 2026
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Summary
The Airborne Act of 2026 creates a federal tax credit for indoor air quality improvements at commercial, public, and nonprofit properties. The credit covers three categories: indoor air quality assessments ($1 per square foot), air cleaning system upgrades ($5 per square foot, or $25 with prevailing wage and apprenticeship compliance), and HVAC upgrades ($50 per square foot, or $250 with prevailing wage and apprenticeship compliance). The bill requires the Secretary of Energy to establish a voluntary certification program within one year to verify compliance with ASHRAE indoor air quality standards.
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