Airborne Act of 2026
Summary
The Airborne Act of 2026 introduces a tax credit for indoor air quality assessments and improvements. It amends the Internal Revenue Code of 1986 to incentivize upgrades to air cleaning and HVAC systems in commercial and public properties. The act aims to improve indoor air quality by providing financial benefits for compliance with ASHRAE standards.
Expected Effects
This act will likely result in increased investment in indoor air quality improvements, particularly in commercial and public buildings. It could also stimulate demand for air quality assessment services and advanced HVAC technologies. The prevailing wage and apprenticeship requirements may also impact labor practices in the construction and HVAC industries.
Potential Benefits
- Improved indoor air quality in commercial and public buildings, potentially reducing health risks.
- Financial incentives for businesses and organizations to invest in air quality upgrades.
- Potential job creation in the HVAC, construction, and air quality assessment sectors.
- Promotion of energy-efficient ventilation practices.
- Encourages compliance with industry standards for air quality.
Potential Disadvantages
- Increased complexity in tax filings for businesses claiming the credit.
- Potential administrative burden for the Secretary of Energy and the EPA in establishing certification programs.
- Possible cost increases for air quality assessments and upgrades due to prevailing wage requirements.
- The 50% limitation on qualified HVAC and air cleaning system upgrades could limit the scope of some projects.
- Potential for fraud or abuse in claiming the tax credit.
Constitutional Alignment
The Airborne Act of 2026 appears to align with the Constitution's general welfare clause (Preamble). Congress has the power to tax and spend for the general welfare, and this act uses tax credits to incentivize actions that could improve public health. The act does not appear to infringe on any specific rights or liberties protected by the Constitution or its amendments.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).