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Legislation Introduced to Incentivize IAQ, HVAC Upgrades

The Airborne Act of 2024 would offer tax credits for performing IAQ assessments and upgrading HVAC systems.   July 25, 2024


By Jeff Wardon, Jr., Assistant Editor


U.S. congressman Don Beyer (D-VA) has reintroduced the Airborne Act. The legislation aims to incentivize commercial building owners to perform indoor air quality (IAQ) assessments and upgrade their air filtration and ventilation systems.  

Dubbed the “Airborne Act of 2024,” the legislation would provide the following incentives for commercial building owners:  

  • Provide a tax credit of $1 per square foot for IAQ assessments, not exceeding the cost of the assessment. 
  • Offer tax credits for upgrading HVAC and air filter systems to meet ASHARE Standard 62.1-2022 and achieve a Minimum Efficiency Reporting Value (MERV) rating of 13 or better. The credits are: 
    • $5 per square foot for air filter upgrades. 
    • $50 per square foot for HVAC system upgrades. 
    • The total credit is limited to 50 percent of the project cost. 
  • Establish a voluntary certification program through the Department of Energy and the Environmental Protection Agency for property owners to certify compliance with the IAQ standards. 

Jeff Wardon, Jr. is the assistant editor for the facilities market. 

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