Airborne Act of 2026 provides a tax credit for indoor air quality assessments and improvements in commercial and public properties.

The Airborne Act of 2026 amends the Internal Revenue Code to introduce a tax credit for certain indoor air quality assessments and improvements. This credit applies to commercial and public properties, as well as properties owned by tax-exempt organizations. The credit is calculated based on the square footage of the property affected by the assessments or upgrades. The bill also mandates that the Secretary of Energy, in consultation with the Environmental Protection Agency, establish a voluntary certification program for property owners to verify compliance with indoor air quality standards.

Airborne Act of 2026 provides a tax credit for indoor air quality assessments and improvements in commercial and public properties.

The Airborne Act of 2026 amends the Internal Revenue Code to introduce a tax credit for certain indoor air quality assessments and improvements. This credit applies to commercial and public properties, as well as properties owned by tax-exempt organizations. The credit is calculated based on the square footage of the property affected by the assessments or upgrades. The bill also mandates that the Secretary of Energy, in consultation with the Environmental Protection Agency, establish a voluntary certification program for property owners to verify compliance with indoor air quality standards.