The Airborne Act of 2026 creates a new federal tax credit to encourage property owners to improve indoor air quality in commercial, public, and nonprofit buildings. The credit offers $1 per square foot for indoor air quality assessments, $5 per square foot for air cleaning system upgrades, and $50 per square foot for HVAC system upgrades—with the credit amounts doubling if projects meet prevailing wage and apprenticeship requirements (at least 15 percent of labor hours performed by qualified apprentices). The legislation requires that all upgrades comply with specific American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE) standards and limits the credit to 50 percent of total upgrade costs per year. The tax credits apply to expenses incurred after December 31, 2026, and the Secretary of Energy must establish a voluntary certification program within one year of enactment to help property owners verify compliance with the required air quality standards.
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