Rep. Don Beyer (D-VA) has announced the reintroduction of the Airborne Act, legislation that would incentivize non-residential building owners to conduct indoor air quality assessments (IAQ) and upgrade their ventilation and air filtration systems.

“Amid concerns about past and future pandemics, it is imperative that we work to improve the IAQ of our nation’s workplaces. Improving indoor air quality benefits employers and workers by reducing sick days, creating a cleaner and more comfortable work environment, and lessening the risk of long-term health conditions,” said Rep. Beyer. “The COVID-19 pandemic illustrated the dangers of airborne respiratory diseases and the importance of adequate indoor ventilation and indoor air quality, but the improved HVAC and air filtration systems necessary to improve air quality can be expensive to install and maintain. This bill would use the tax code to give building owners incentives to perform IAQ inspections and upgrades, which would make our make workplaces safer from both the threat of Covid and future airborne disease outbreaks.”

"The Airborne Act highlights the vital connection between buildings and occupant health and wellbeing, said  American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE) President Dennis Knight. “We appreciate the integration of ASHRAE’s technical insights and trust that this legislation will encourage building owners and managers to assess and invest in building systems upgrades, aimed at improving health outcomes and learning environments as well as increasing productivity.”

“On behalf of the International Facility Management Association and our more than 24,000 members worldwide we’d like to recognize Congressman Don Beyer for his leadership in addressing issues affecting the built environment by reintroducing the Airborne Act of 2024,” said Lynn Baez, Chair of the International Facility Management Association (IFMA). “IAQ is critical to the health and safety of building occupants and ensures their ability to perform. In the post COVID era, where it is important for to improve IAQ to promote and sustain a safe return to office environment, having additional tools to assess and improve air quality is of paramount importance.”

“The Airborne Act of 2024 is a win-win piece of legislation for building owners, occupants and union sheet metal workers,” said Michael Coleman, general president of the International Association of Sheet Metal, Air, Rail and Transportation Workers (SMART). “By incentivizing indoor air quality assessments and HVAC upgrades, this law helps provide cleaner air in schools, hospitals, nursing homes, offices and other commercial buildings across our nation — keeping working Americans healthier and helping building owners improve their ventilation systems without breaking the bank. And importantly, SMART members are the skilled professionals ready to perform assessments, upgrade HVAC systems and keep air flowing in American buildings. We thank Rep. Beyer for introducing this bill, and we strongly encourage its passage in the House.”

Specifically, the Airborne Act would:

• Incentivize commercial building owners to conduct IAQ assessments of their properties by providing them with a $1 per square foot tax credit, not to exceed the cost of conducting the assessment.
• Incentivize commercial building owners to upgrade their HVAC/air filter systems to reach the ASHRAE Standard 62.1-2022 and a Minimum Efficiency Reporting Value (MERV) rating of 13 or better for their properties. The tax credit for upgrades is equal to $5 per square foot of property affected for air filters, and $50 per square foot for HVAC systems and is limited to 50% of the total project cost.
• Create a Department of Energy & Environmental Protection Agency voluntary certification program for property owners to certify that their properties follow the IAQ standards outlined above.

Eligible recipients also include non-profits and for certain public properties, the credit is transferable to the appropriate private entity carrying out the upgrade.

Endorsing Organizations: Sheet Metal and AC Contractors National Association (SMACNA), ASHRAE, SMART, IFMA, and the Building Owners and Managers Association (BOMA)

Full text of the Airborne Act is available here.

Rep. Beyer sits on the House Committee on Ways and Means, which has jurisdiction over tax policy, and serves as the Senior House Democrat on the Joint Economic Committee.