A Democratic bill with 1 Republican cosponsor · See all 11 cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
The Airborne Act of 2026 proposes to amend the Internal Revenue Code to create a new tax credit for indoor air quality. This credit applies to qualified indoor air quality assessments and upgrades to air cleaning systems or HVAC systems. The credit is available for commercial, public, or specific non-profit properties. It provides specific dollar amounts per square foot based on the type of assessment or upgrade performed. Certain higher credit amounts are available if specific prevailing wage and apprenticeship requirements are met. These changes are intended to take effect for amounts paid after December 31, 2026.
Yes· 3 of 13
- Scored +5
Would business owners be better off under this?
The bill offers significant tax credits to commercial property owners for system upgrades.
- Scored +5
Does this cut taxes for small businesses?
The bill provides new tax credits for commercial property owners to offset the costs of air quality assessments and HVAC upgrades.
- Scored +4
Would union members be better off under this?
The bill rewards the use of prevailing wages and apprenticeship programs.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Financial Incentives for Air Quality Improvements: The bill provides tax credits for qualified indoor air quality assessments ($1 per square foot), air cleaning system upgrades ($5 per square foot), and HVAC upgrades ($50 per square foot) (Section 2(a)(1) and (a)(2)).
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Increased Incentives for Labor Standards: Taxpayers can receive increased credits—$25 per square foot for air cleaning systems and $250 per square foot for HVAC upgrades—if they meet prevailing wage and apprenticeship requirements (Section 2(a)(2)(B)).
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Support for Workforce Development: The bill encourages the use of apprentices, requiring that at least 15 percent of total labor hours for certain upgrades be performed by qualified apprentices (Section 2(a)(2)(B)(iii)).
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Benefits for Non-Profit and Public Entities: The credit is available for property owned by 501(c)(3) organizations, as well as Federal, State, or local government property (Section 2(a)(5) and Section 2(e)).
Potential Negative Impacts for People
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Limitations on Credit Amounts: The credit for HVAC and air cleaning system upgrades is capped, and cannot exceed 50 percent of the total amount expended by the taxpayer (Section 2(d)(1)).
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Restrictions on Assessment Credits: The credit for indoor air quality assessments cannot exceed the actual amounts paid or incurred for those assessments (Section 2(d)(2)).
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Requirement to Reduce Property Basis: The basis of any property receiving this credit must be reduced by the amount of the credit allowed (Section 2(f)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would business owners be better off under this? — The bill offers significant tax credits to commercial property owners for system upgrades. Would union members be better off under this? — The bill rewards the use of prevailing wages and apprenticeship programs. Would households on low incomes be better off under this? — Public property improvements funded by these credits may benefit low-income residents using public facilities. Would people in cities be better off under this? — Improvements to public properties often yield direct benefits to urban populations.
- Economy And Finance
- Does this cut taxes for small businesses? — The bill provides new tax credits for commercial property owners to offset the costs of air quality assessments and HVAC upgrades. Is this likely to create jobs? — The bill incentivizes labor through increased tax credits for projects that utilize prevailing wages and apprenticeships. Is this likely to grow the economy? — The bill stimulates investment in commercial and public infrastructure through new tax incentives.
- Environment Energy And Infrastructure
- Does this better protect air, water and wildlife? — The bill promotes better air quality standards and more efficient ventilation systems. Does this improve buses, trains and other public transport? — The bill provides incentives for improving public property facilities through better HVAC systems.
- Healthcare
- Does this make health care easier to get in general? — Improving indoor air quality can lead to better overall public health outcomes by reducing contaminants.
- Education And Technology
- Does this put more money into scientific research? — The bill involves consultation with the Secretary of Energy and EPA to establish standards and certification programs.
- Governance And Ideology
- Does this make what the government does easier for the public to see? — The bill establishes a voluntary certification program for air quality compliance.
- Social Issues And Justice
- Is this likely to lift people out of poverty? — The bill encourages higher-standard labor and apprenticeship opportunities which can aid economic mobility.
- 8/3/2026
- 2 Cosponsors added.
- 7/30/2026
- 1 Cosponsor added.
- 7/13/2026
- 1 Cosponsor added.
- 6/9/2026
- 1 Cosponsor added.
- 5/4/2026
- 1 Cosponsor added.
- 4/29/2026
- 1 Cosponsor added.
- 4/27/2026
- 1 Cosponsor added.
- 3/5/2026
- 1 Cosponsor added.
- 2/25/2026
- 1 Cosponsor added.
- 2/10/2026
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
Brendan BoyleDemocrat · Pennsylvania
Suzan DelBeneDemocrat · Washington
Brian FitzpatrickRepublican · Pennsylvania
Mike LevinDemocrat · California
Seth MagazinerDemocrat · Rhode Island
Eleanor NortonDemocrat · District of Columbia
Donald NorcrossDemocrat · New Jersey
Joe NeguseDemocrat · Colorado
Scott PetersDemocrat · California
Josh RileyDemocrat · New York
Linda SánchezDemocrat · California