Tax credit for building air quality upgrades—but workers may not see the savings.

What it does

This bill creates a federal tax credit for businesses, nonprofits, and government entities that conduct indoor air quality assessments and install air cleaning or HVAC upgrades meeting ASHRAE standards. The credit pays $1 per square foot for assessments, $5–$25 per square foot for air cleaning upgrades, and $50–$250 per square foot for HVAC upgrades (higher amounts if prevailing wage and apprenticeship requirements are met). The bill requires the Department of Energy and EPA to establish certification standards and a voluntary compliance program.

Why we flagged it

The bill's core mechanism is a federal tax credit for indoor air quality improvements. While framed as a public health measure, it functions primarily as a subsidy to property owners and contractors, with the credit reducing their out-of-pocket costs for upgrades.

What the text implies

• The credit applies to commercial and public property but does NOT require that cost savings be passed to tenants, workers, or the public—property owners may capture the full benefit while occupants see no rent or price reduction.
• The 50% cap on credits means taxpayers subsidize only half of upgrade costs; the other half is borne by property owners, creating a mixed incentive that may slow adoption in cost-sensitive sectors.
• HVAC and air cleaning contractors stand to gain from increased demand, but the prevailing wage and apprenticeship requirements (15% of labor hours by qualified apprentices) may increase project costs, potentially offsetting the credit's incentive effect.
• The bill delegates standard-setting to the Department of Energy and EPA via regulation, leaving the actual scope and stringency of 'qualified' assessments and upgrades undefined in statute—implementation risk is high.
• Nonprofits and government entities can claim the credit, but the allocation rule allows the 'person primarily responsible for designing the property' to claim it instead, creating ambiguity about who benefits and potential disputes over credit ownership.

Section numbers refer to the bill text the analysis read — linked under Primary records below.

Who it affects

The bill creates a genuine public health benefit—improved indoor air quality in schools, offices, and public buildings reduces disease transmission and respiratory harm, benefiting workers and the public. However, the tax credit is structured as a subsidy to property owners and contractors, with no guarantee that savings reach tenants or workers, and the credit caps at 50% of costs, meaning taxpayers fund private improvements that may not be passed through to ordinary people.

Who stands to gain

• HVAC contractors and manufacturers
• Air filtration and cleaning system suppliers
• Commercial property owners
• Nonprofit organizations with real estate
• Engineering and certification firms

Named in the bill

Department of Energy (DOE), Environmental Protection Agency (EPA), American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE), Department of Labor, Internal Revenue Service (IRS), AIG, FBK, FMAO, PRU, PFG

Where it stands

11 cosponsors: 10 Democrats, 1 Republicans.

• Feb 10, 2026 — Introduced · Congress.gov: “Introduced in House”
• Feb 10, 2026 — Referred to House Committee on Ways and Means · Congress.gov: “Referred to the House Committee on Ways and Means”

Dates and quoted wording are Congress.gov's action record; the timeline shows status changes, not every procedural step.

Money around this bill

2 lobbying clients named this bill on 2 disclosure filings across 1 quarter, Jun 2026 to Jun 2026. Those filings disclosed $10,000 in lobbying spend. A filing names 14 bills on average, so that figure is what each filing reported, not a share belonging to this bill.

More lobbying clients named this bill than 41% of bills with at least one filing.

Donald Beyer, the sponsor, reported $633,099 in PAC receipts in the 2026 cycle.

• International Association of Sheet Metal Air Rail & Transportation Workers — $10,000 on 1 filing
• Sheet Metal & Air Conditioning Contractors Nat'l Assn — $0 on 1 filing

Lobbying Disclosure Act filings through Jul 20, 2026. A filing shows who paid to lobby on a bill it names, not what changed.