,i #aag? ,,congress #b;d ,session ,h4 ,r4 #gfga ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,may #f1 #bjbb,mr4 ,bey] 7= himself1 ,mr4 ,nadl]1 ,mr4 ,suozzi1 & ,ms4 ,blunt ,ro*e/]7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to provide a tax cr$it = c]ta9 indoor air quality assessm5ts & improvem5ts1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,airborne ,act4 #b4 ,indoor air quality cr$it 7a7 ,9 g5]al ,subp>t ,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new section3 #de,u4 ,indoor air quality cr$it 7a7 ,all[ance ( cr$it 7#a7 ,9 g5]al ,= purposes ( section #ch1 ! indoor air quality cr$it det]m9$ "u ?is section = ! taxable ye> is an am\nt equal to ! sum (-- 7,a7 ! applicable am\nt paid or incurr$ dur+ su* taxable ye> = a qualifi$ indoor air quality assessm5t ( a qualify+ prop]ty1 plus 7,b7 ! applicable am\nt ) respect to any qualifi$ air filt] upgrade or qualifi$ ,,hvac upgrade plac$ 9 s]vice at su* qualify+ prop]ty dur+ su* taxable ye>4 7#b7 ,applicable am\nt ,= purposes ( p>agraph 7#a71 ! applicable am\nt is-- 7,a7 9 ! case ( a qualifi$ indoor air quality assessm5t1 #a p] squ>e foot ( prop]ty affect$ by su* upgrade1 7,b7 9 ! case ( a qualifi$ air filt] upgrade1 #e p] squ>e foot ( prop]ty affect$ by su* upgrade1 & 7,c7 9 ! case ( a qualifi$ ,,hvac upgrade1 #ej p] squ>e foot ( prop]ty affect$ by su* upgrade4 7b7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,qualifi$ indoor air quality assessm5t ,! t]m qualifi$ indoor air quality assessm5t means an assessm5t ( air quality c>ri$ out pursuant to ! /&>ds describ$ 9 subsection 7c77#a74 7#b7 ,qualifi$ air filt] upgrade ,! t]m qualifi$ air filt] upgrade means a new air filt] or an air filt] repair :i*-- 7,a7 is plac$ 9 s]vice aft] ! date ( ! enactm5t ( ?is section at a comm]cial or public prop]ty ) respect to :i* a qualifi$ indoor air quality assessm5t is complet$1 & 7,b7 is c]tifi$ pursuant to subsection 7c77#b7 to br+ ! comm]cial or public prop]ty on :i* x is in/all$ into compliance ) ! ,am]ican ,society ( ,heat+1 ,refrig]at+ & ,air-,condition+ ,eng9e]s 7,,a%rae7 ,/&>d #fb4a-bjai1 along ) ! use ( filt]s & air clean]s t a*ieve a ,m9imum ,effici5cy ,report+ ,value 7,,m]v7 rat+ ( #ac or bett] levels ( p]=mance = air recirculat$ by ,,hvac sy/ems p] guidance provid$ by ,,a%rae ,epidemic ,task ,=ce ,core ,recomm5dations ( ,octob] #ai1 #bjba4 7#c7 ,qualifi$ ,,hvac upgrade ,! t]m qualifi$ ,,hvac upgrade means a new heat+1 v5tilation1 & air condition+ sy/em 7,,hvac7 or ,,hvac repair :i* is-- 7,a7 plac$ 9 s]vice aft] ! date ( ! enactm5t ( ?is section at a comm]cial or public prop]ty ) respect to :i* a qualifi$ indoor air quality assessm5t is complet$1 & 7,b7 is c]tifi$ pursuant to subsection 7c77#c7 to br+ ! comm]cial or public prop]ty on :i* x is in/all$ into compliance ) ! ,am]ican ,society ( ,heat+1 ,refrig]at+ & ,air-,condition+ ,eng9e]s 7,,a%rae7 ,/&>d #fb4a-bjai1 along ) ! use ( filt]s & air clean]s t a*ieve a ,m9imum ,effici5cy ,report+ ,value 7,,m]v7 rat+ ( #ac or bett] levels ( p]=mance = air recirculat$ by ,,hvac sy/ems p] guidance provid$ by ,,a%rae ,epidemic ,task ,=ce ,core ,recomm5dations ( ,octob] #ai1 #bjba4 7#d7 ,qualify+ prop]ty ,! t]m qualify+ prop]ty means comm]cial prop]ty1 public prop]ty1 or prop]ty own$ by an organization describ$ 9 section #eja7;c77#c7 & exempt f tax "u section #eja7;a74 7c7 ,indoor air quality assessm5t & c]tification /&>ds ,! ,secret>y %all1 aft] consultation ) ! ,secret>y ( ,en]gy or ! ,adm9i/rator ( ! ,environm5tal ,protection ,ag5cy1 z appropriate1 prescribe by regulations /&>ds =-- 7#a7 c>ry+ out qualifi$ indoor air quality assessm5ts1 7#b7 c]tify+ air filt] upgrades z qualifi$ air filt] upgrades1 & 7#c7 c]tify+ ,,hvac upgrades z qualifi$ ,,hvac upgrades4 7d7 ,limitations 7#a7 ,qualifi$ ,,hvac & qualifi$ air filt] upgrades ,! cr$it all[$ "u ?is section ) respect to any taxpay] = any taxable ye> %all n exce$ #ej p]c5t ( ! total am\nt exp5d$ by ! taxpay] dur+ su* taxable ye> = qualifi$ air filt] upgrades or qualifi$ ,,hvac upgrades4 7#b7 ,indoor air quality assessm5ts ,! cr$it all[$ "u ?is section ) respect to any taxpay] = any taxable ye> ) respect to qualifi$ indoor air quality assessm5ts %all n exce$ ! am\nts paid or incurr$ ) respect to su* assessm5ts4 7e7 ,regulations = allocation ( cr$it ) respect to improvem5ts on public prop]ty ,9 ! case ( qualifi$ indoor air quality assessm5ts1 qualifi$ air filt] upgrades1 or qualifi$ ,,hvac upgrades conduct$ on or 9 prop]ty own$ by a ,f$]al1 ,/ate1 or local gov]nm5t or a political subdivision !re(1 cr$its ) respect to su* assessm5ts & upgrades may be allocat$1 "u su* regulations z ! ,secret>y %all prescribe1 to ! p]son prim>ily responsible = design+ ! prop]ty4 ,su* p]son %all be treat$ z ! taxpay] = purposes ( ?is cr$it4 7f7 ,r$uction 9 basis ,= purposes ( ?is subtitle1 ! basis ( any prop]ty = :i* a cr$it is all[able "u subsection 7a7 %all be r$uc$ by ! am\nt ( su* cr$it s all[$4 7g7 ,d5ial ( d\ble b5efit ,no d$uction %all be all[$ "u ?is *apt] = any am\nt tak5 into acc\nt 9 det]m9+ ! cr$it "u ?is section4 4 7b7 ,cr$it made "p ( g5]al bus9ess cr$it ,subsection 7b7 ( section #ch ( su* ,code is am5d$ by /rik+ plus at ! end ( p>agraph 7#cb71 by /rik+ ! p]iod at ! end ( p>agraph 7#cc7 & ins]t+ 1 plus1 & by add+ at ! end ! foll[+ new p>agraph3 7#cd7 ! indoor air quality cr$it det]m9$ "u section #de,u4 4 7c7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #de,u4 ,indoor air quality cr$it4 4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to exp5ses made or incurr$ aft] ,decemb] #ca1 #bjba1 9 taxable ye>s end+ aft] su* date4 #c4 ,indoor air quality c]tification ,n lat] ?an #cfe days aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y ( ,en]gy1 9 consultation ) ! ,adm9i/rator ( ! ,environm5tal ,protection ,ag5cy1 %all e/abli% a volunt>y c]tification program ?r\gh :i* prop]ty own]s may c]tify t _! prop]ties are 9 compliance ) ! indoor air quality /&>ds ( section #de,u7c7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 z add$ by ?is ,act4