United States 119th Congress Status: In Committee Bipartisan · 7 D · 1 R cosponsors

HR 7460 — Airborne Act of 2026

Last action — Referred to the House Committee on Ways and Means.

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the House. Introduced February 10, 2026. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the House.

Prognosis

Advancing 42% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 8 sponsors

    1 primary, 7 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (7 D · 1 R) — cross-party backing.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

Sections of law this bill changes

1 section in 1 law

From the bill's own amending language, matched to the official United States Code (current through Public Law 119-124).

Normal taxes and surtaxes · 26 U.S.C. ch. 1 1 section
  • § 38 General business credit Amends

    26 U.S.C. § 38

    The law today

    (a) Allowance of credit There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of— (1) the business credit carryforwards carried to such taxable year, (2) the amount of the current year business credit, plus (3) the business credit carrybacks carried to such taxable year. (b) Current year business credit For purposes of this subpart, the amount of the current year business credit is the sum of the following credits determined for the taxable year: (1) the investment credit determined under section 46, (2) the work opportunity credit determined under section 51(a), (3) the alcohol fuels credit determined under section 40(a), (4) the research credit determined under section 41(a), (5) the low-income housing credit determined under section 42(a), (6) the enhanced oil recovery credit under section 43(a), (7) in the case of an eligible small business (as defined in section 44(b)), the disabled access credit determined under section 44(a), (8) the renewable electricity production credit under section 45(a), (9) the empowerment zone employment credit determined under section 1396(a), (10) the Indian employment credit as determined under section 45A(a), (11) the employer social security credit determined under section 45B(a), (12) the orphan drug credit determined under section 45C(a), (13) the new markets tax credit determined under section 45D(a), (14) in the case of an eligible employer (as defined in section 45E(c)), the small employer pension plan startup cost credit determined under section 45E(a), (15) the employer-provided child care credit determined under section 45F(a), (16) the railroad track maintenance credit determined under section 45G(a), (17) the biodiesel fuels credit determined under section 40A(a), (18) the low sulfur diesel fuel production credit determined under section 45H(a), (19) the marginal oil and gas well production credit determined under section 45I(a), (20) the distilled spirits credit determined under section 5011(a), (21) the advanced nuclear power facility production credit determined under section 45J(a), (22) the nonconventional source production credit determined under section 45K(a), (23) the new energy efficient home credit determined under section 45L(a), (24) the portion of the alternative motor vehicle credit to which section 30B(g)(1) applies, (25) the portion of the alternative fuel vehicle refueling property credit to which section 30C(d)(1) applies, (26) the mine rescue team training credit determined under section 45N(a), (27) in the case of an eligible agricultural business (as defined in section 45O(e)), the agricultural chemicals security credit determined under section 45O(a), (28) the differential wage payment credit determined under section 45P(a), (29) the carbon dioxide sequestration credit determined under section 45Q(a), (30) the portion of the new clean vehicle credit to which section 30D(c)(1) applies, (31) the small employer health insurance credit determined under section 45R, (32) in the case of an eligible employer (as defined in section 45S(c)), the paid family and medical leave credit determined under section 45S(a), (33) in the case of an eligible employer (as defined in section 45T(c)), the retirement auto-enrollment credit determined under section 45T(a), plus (34) the zero-emission nuclear power production credit determined under section 45U(a). (35) the sustainable aviation fuel credit determined under section 40B, (36) the clean hydrogen production credit determined under section 45V(a), (37) the qualified commercial clean vehicle credit determined under section 45W, (38) the advanced manufacturing production credit determined under section 45X(a), (39) the clean electricity production credit determined under section 45Y(a), (40) the clean fuel production credit determined under section 45Z(a), plus (41) in the case of an eligible small employer (as defined in section 45AA(c)), the military sp...

    464 other bills also change this section · Follow it → Official text at uscode.house.gov ↗

How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill establishes a new tax credit for indoor air quality assessments and improvements under the Internal Revenue Code of 1986.

  • Internal Revenue Code of 1986

    SEC. 45BB. 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 with respect to a qualified indoor air quality assessment of a qualifying property during such taxable year, plus (B) the applicable amount with respect to any qualified air cleaning system upgrade or qualified HVAC upgrade placed in service at such qualifying property during such taxable year.

    This creates a new section in the Internal Revenue Code providing a tax credit for indoor air quality-related expenses.

  • Internal Revenue Code of 1986

    The applicable amount is-- (i) in the case of a qualified indoor air quality assessment, $1 per square foot of property affected by such assessment, (ii) in the case of a qualified air cleaning system upgrade, $5 per square foot of property affected by such upgrade, and (iii) in the case of a qualified HVAC upgrade, $50 per square foot of property affected by such upgrade.

    This sets specific monetary values that can be claimed as a credit based on the type of indoor air quality improvement made.

  • Internal Revenue Code of 1986

    In the case of a qualified air cleaning system upgrade or qualified HVAC upgrade installation that meets the prevailing wage requirements of clause (ii) and the apprenticeship requirements of clause (iii), subparagraph (A) shall be applied-- (I) in clause (ii), by substituting `$25' for `$5', and (II) in clause (iii), by substituting `$250' for `$50'.

    This increases the credit amounts for certain upgrades if they meet prevailing wage and apprenticeship requirements.

  • Internal Revenue Code of 1986

    Definitions.--For purposes of this section-- (1) Air cleaning system.--The term `air cleaning system' means an air filter, air cleaner, or other system that reduces the concentration of a contaminant in the air by removal, transformation, decomposition, or, in the case of bioaerosols, inactivation.

    This provides a clear definition for what constitutes an air cleaning system for the purpose of claiming the credit.

  • Internal Revenue Code of 1986

    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).

    This defines the parameters for what qualifies as a valid indoor air quality assessment under the new tax provision.

  • Internal Revenue Code of 1986

    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 cleaning system upgrades as qualified air cleaning system upgrades, and (3) certifying HVAC upgrades as qualified HVAC upgrades.

    This mandates the establishment of regulations that set standards for indoor air quality assessments and the certification of upgrades.

  • Internal Revenue Code of 1986

    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 cleaning system upgrades or qualified HVAC upgrades.

    This caps the amount of credit that can be received for qualifying upgrades to 50% of the total expenditures.

  • Internal Revenue Code of 1986

    No deduction shall be allowed under this chapter for any amount taken into account in determining the credit under this section.

    This prevents taxpayers from claiming both a credit and a deduction for the same qualifying expense.

  • Internal Revenue Code of 1986

    EFFECTIVE DATE.--The amendments made by this section shall apply to amounts paid or incurred after December 31, 2026, in taxable years ending after such date.

    This establishes the effective date for when the new tax credit and associated regulations will begin to apply.

  • Internal Revenue Code of 1986

    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. 45BB. Indoor Air Quality Credit.`.

    This modifies the section table to include the new Indoor Air Quality Credit, ensuring it is referenced in the Internal Revenue Code.

Action History

  1. Introduced in House

  2. Introduced in House

  3. Referred to the House Committee on Ways and Means.

Sponsors

Sponsorship breakdown

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1 sponsors · 7 co-sponsors · 539 not signed on

Sponsors (1)

Co-sponsors (7)

Not signed on (539)

539 members have not signed on to this bill.

Show all 539 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation environment transportation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors HR 7460?
HR 7460 is sponsored by Fitzpatrick, Brian K. (Republican), Norton, Eleanor Holmes (Democratic), Riley, Josh (Democratic), Levin, Mike (Democratic), Neguse, Joe (Democratic), Peters, Scott H. (Democratic), Norcross, Donald (Democratic), and Beyer, Donald S. (Democratic).
What is the current status of HR 7460?
This bill is in committee in the House. Introduced February 10, 2026. It must pass committee before a floor vote.
Where can I track HR 7460?
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