Airborne Act of 2024

This bill creates a new federal tax credit for commercial and public building owners who improve indoor air quality. Property owners can claim credits of $1 per square foot for air quality assessments, $5 per square foot for air filter upgrades, and up to $50 per square foot for HVAC system upgrades. To qualify, improvements must meet ASHRAE air quality standards and use high-efficiency filters (MERV 13+), with credits capped at 50% of eligible spending annually. The credit applies to offices, schools, hospitals, and similar public or nonprofit properties, not residential buildings. A new certification program for compliance must be established within one year of the bill's enactment.