Airborne Act of 2026 amends the Internal Revenue Code to provide a tax credit for indoor air quality assessments and improvements.
The Airborne Act of 2026 amends the Internal Revenue Code to introduce a tax credit for certain indoor air quality assessments and improvements. The credit applies to qualified indoor air quality assessments, qualified air cleaning system upgrades, and qualified HVAC upgrades. The credit amount is determined based on the square footage of the property affected by the assessment or upgrade.
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