[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7671 Introduced in House (IH)]
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117th CONGRESS
2d Session
H. R. 7671
To amend the Internal Revenue Code of 1986 to provide a tax credit for
certain indoor air quality assessments and improvements, and for other
purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
May 6, 2022
Mr. Beyer (for himself, Mr. Nadler, Mr. Suozzi, and Ms. Blunt
Rochester) introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to provide a tax credit for
certain indoor air quality assessments and improvements, and for other
purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Airborne Act''.
SEC. 2. INDOOR AIR QUALITY CREDIT.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by adding at the end
the following new section:
``SEC. 45U. INDOOR AIR QUALITY CREDIT.
``(a) Allowance of Credit.--
``(1) In general.--For purposes of section 38, the indoor
air quality credit determined under this section for the
taxable year is an amount equal to the sum of--
``(A) the applicable amount paid or incurred during
such taxable year for a qualified indoor air quality
assessment of a qualifying property, plus
``(B) the applicable amount with respect to any
qualified air filter upgrade or qualified HVAC upgrade
placed in service at such qualifying property during
such taxable year.
``(2) Applicable amount.--For purposes of paragraph (1),
the applicable amount is--
``(A) in the case of a qualified indoor air quality
assessment, $1 per square foot of property affected by
such upgrade,
``(B) in the case of a qualified air filter
upgrade, $5 per square foot of property affected by
such upgrade, and
``(C) in the case of a qualified HVAC upgrade, $50
per square foot of property affected by such upgrade.
``(b) Definitions.--For purposes of this section--
``(1) Qualified indoor air quality assessment.--The term
`qualified indoor air quality assessment' means an assessment
of air quality carried out pursuant to the standards described
in subsection (c)(1).
``(2) Qualified air filter upgrade.--The term `qualified
air filter upgrade' means a new air filter or an air filter
repair which--
``(A) is placed in service after the date of the
enactment of this section at a commercial or public
property with respect to which a qualified indoor air
quality assessment is completed, and
``(B) is certified pursuant to subsection (c)(2) to
bring the commercial or public property on which it is
installed into compliance with the American Society of
Heating, Refrigerating and Air-Conditioning Engineers
(ASHRAE) Standard 62.1-2019, along with the use of
filters and air cleaners that achieve a Minimum
Efficiency Reporting Value (MERV) rating of 13 or
better levels of performance for air recirculated by
HVAC systems per guidance provided by ASHRAE Epidemic
Task Force Core Recommendations of October 19, 2021.
``(3) Qualified hvac upgrade.--The term `qualified HVAC
upgrade' means a new heating, ventilation, and air conditioning
system (HVAC) or HVAC repair which is--
``(A) placed in service after the date of the
enactment of this section at a commercial or public
property with respect to which a qualified indoor air
quality assessment is completed, and
``(B) is certified pursuant to subsection (c)(3) to
bring the commercial or public property on which it is
installed into compliance with the American Society of
Heating, Refrigerating and Air-Conditioning Engineers
(ASHRAE) Standard 62.1-2019, along with the use of
filters and air cleaners that achieve a Minimum
Efficiency Reporting Value (MERV) rating of 13 or
better levels of performance for air recirculated by
HVAC systems per guidance provided by ASHRAE Epidemic
Task Force Core Recommendations of October 19, 2021.
``(4) Qualifying property.--The term `qualifying property'
means commercial property, public property, or property owned
by an organization described in section 501(c)(3) and exempt
from tax under section 501(a).
``(c) Indoor Air Quality Assessment and Certification Standards.--
The Secretary shall, after consultation with the Secretary of Energy or
the Administrator of the Environmental Protection Agency, as
appropriate, prescribe by regulations standards for--
``(1) carrying out qualified indoor air quality
assessments,
``(2) certifying air filter upgrades as qualified air
filter upgrades, and
``(3) certifying HVAC upgrades as qualified HVAC upgrades.
``(d) Limitations.--
``(1) Qualified hvac and qualified air filter upgrades.--
The credit allowed under this section with respect to any
taxpayer for any taxable year shall not exceed 50 percent of
the total amount expended by the taxpayer during such taxable
year for qualified air filter upgrades or qualified HVAC
upgrades.
``(2) Indoor air quality assessments.--The credit allowed
under this section with respect to any taxpayer for any taxable
year with respect to qualified indoor air quality assessments
shall not exceed the amounts paid or incurred with respect to
such assessments.
``(e) Regulations for Allocation of Credit With Respect to
Improvements on Public Property.--In the case of qualified indoor air
quality assessments, qualified air filter upgrades, or qualified HVAC
upgrades conducted on or in property owned by a Federal, State, or
local government or a political subdivision thereof, credits with
respect to such assessments and upgrades may be allocated, under such
regulations as the Secretary shall prescribe, to the person primarily
responsible for designing the property. Such person shall be treated as
the taxpayer for purposes of this credit.
``(f) Reduction in Basis.--For purposes of this subtitle, the basis
of any property for which a credit is allowable under subsection (a)
shall be reduced by the amount of such credit so allowed.
``(g) Denial of Double Benefit.--No deduction shall be allowed
under this chapter for any amount taken into account in determining the
credit under this section.''.
(b) Credit Made Part of General Business Credit.--Subsection (b) of
section 38 of such Code is amended by striking ``plus'' at the end of
paragraph (32), by striking the period at the end of paragraph (33) and
inserting ``, plus'', and by adding at the end the following new
paragraph:
``(34) the indoor air quality credit determined under
section 45U.''.
(c) Clerical Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 is amended by adding at the end
the following new item:
``Sec. 45U. Indoor air quality credit.''.
(d) Effective Date.--The amendments made by this section shall
apply to expenses made or incurred after December 31, 2021, in taxable
years ending after such date.
SEC. 3. INDOOR AIR QUALITY CERTIFICATION.
Not later than 365 days after the date of the enactment of this
Act, the Secretary of Energy, in consultation with the Administrator of
the Environmental Protection Agency, shall establish a voluntary
certification program through which property owners may certify that
their properties are in compliance with the indoor air quality
standards of section 45U(c) of the Internal Revenue Code of 1986, as
added by this Act.
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