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H.R. 7460119th CongressIn committeeLatest action Feb 10, 2026Decoded by AI · checked against the record
The plain-language version leads. The official text is always the reference.
HR 7460 offers businesses, governments, and nonprofits a federal tax credit for improving indoor air quality in their buildings.
55-second read · 5 questions answered below
This bill creates a federal tax credit for improving indoor air quality in commercial, government, and nonprofit buildings. Credits range from $1 per square foot for an air quality assessment up to $50 per square foot for an HVAC upgrade, with higher amounts available if the work meets federal wage and apprenticeship rules. Any air cleaning or HVAC upgrade must be professionally certified and must follow an assessment first. The bill also directs the Department of Energy to create a voluntary certification program for buildings that meet the required air quality standards.
Owners of commercial properties, government-owned buildings, and 501(c)(3) nonprofit organizations may claim the credit. The Department of Energy is directed to set up the voluntary certification program.
Tax credits reduce what a qualifying property owner owes in federal taxes. Meeting the higher credit amounts requires following federal prevailing wage and apprenticeship standards during installation work.
AI-drafted summary. Verify it against the official text before you act on it. Read the official bill on Congress.gov
Right now: a House committee is reviewing it. If the Senate changes it, it goes back to the House before reaching the President.
Latest action: — Referred to the House Committee on Ways and Means.