Sponsors (6)
The bill offers targeted tax credits and certification standards to spur healthier indoor air and create construction jobs, but the credits are limited, compliance and certification impose costs and administrative burdens, and equity and near-term uptake may be uneven—especially for low‑income and small organizations.
Owners of commercial, public, and 501(c)(3) properties can claim a federal credit of $5–$250 per sq. ft. for air-cleaning or HVAC upgrades, lowering net project costs for large numbers of property owners.
Hospitals, schools, workplaces, homeowners, and renters are encouraged to meet ASHRAE certification standards, which should improve indoor air quality and may reduce disease transmission and absenteeism.
Construction workers and apprentices gain higher-paid jobs and training opportunities because higher credit amounts are tied to prevailing wage and apprenticeship compliance.
Low-income nonprofits, schools, hospitals, small businesses, and public entities face limited assistance because the credit is capped at 50% of expenditures and has per-square-foot limits, leaving potentially large retrofit costs and disadvantaging organizations with limited upfront capital.
Small building owners, nonprofits, homeowners, and renters will face added administrative and compliance burdens (ASHRAE certifications, DOL apprenticeship rules, Secretary regulations and documentation) that increase project costs and complexity.
Taxpayers and nonprofits lose other tax advantages because the rules reduce basis and deny a deduction for amounts used to calculate the credit, lowering overall tax benefits from upgrades.
Based on analysis of 3 sections of legislative text.
Establishes a new per‑square‑foot tax credit for indoor air quality assessments and upgrades, with much larger credits if prevailing wage and apprenticeship rules are met, and requires DOE to set up a voluntary certification program within one year.
Introduced February 10, 2026 by Donald Sternoff Beyer · Last progress February 10, 2026
Creates a new federal tax credit for indoor air quality work on commercial and public buildings: a per‑square‑foot credit for assessments and larger per‑square‑foot credits for air‑cleaning and HVAC upgrades, with substantially higher credit rates if prevailing wage and apprenticeship requirements are met. The bill also directs the Department of Energy, working with the EPA, to set up a voluntary indoor air quality certification program within one year so property owners can certify compliance with the adopted indoor air quality standards.