The Airborne Act of 2024 creates a new federal tax credit to help property owners improve indoor air quality in commercial buildings, public facilities, and nonprofit organizations. The credit covers three types of expenses: indoor air quality assessments at one dollar per square foot, air filter upgrades at five dollars per square foot, and HVAC system upgrades at fifty dollars per square foot, with the credit capped at 50 percent of total upgrade costs. All upgrades must meet specific industry standards set by the American Society of Heating, Refrigerating and Air-Conditioning Engineers and achieve high-efficiency air filtration ratings. The tax credit becomes effective for expenses paid after December 31, 2024, and the Secretary of Energy must establish a voluntary certification program within one year of the bill's enactment to help property owners verify their compliance with the required air quality standards.