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S 122 117th Congress Senate Taxation Air quality Business expenses Employment taxes Lighting, heating, cooling

Filtering and Retrofitting the Environment for Safe and Healthy Activities Indoors and Revenue (FRESH AIR) for Businesses Act

Introduced: January 28, 2021 Introduced by: Rosen, Jacky Democratic · Nevada See on congress.gov
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 28, 2021
Read twice and referred to the Committee on Finance.
Jan 28, 2021
Introduced in Senate
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 Plain-English summary Congressional Research Service

Filtering and Retrofitting the Environment for Safe and Healthy Activities Indoors and Revenue (FRESH AIR) for Businesses Act

This bill allows employers a payroll tax credit in each calendar quarter through 2021 equal to 50% of the cost of qualified ventilation, zoning, and air filtration and purification expenses. This includes the purchase and installation of a heating, ventilation, and air conditioning system, updates to such systems, and the purchase of any air filter, air cleaner, or air purifier. The maximum amount of this credit for any employer may not exceed $15,000 for all calendar quarters.

The bill requires the Environmental Protection Agency to establish a framework and guidelines for a voluntary label to certify that air pressure, ventilation, zoning, fresh air intake, purification, or filtration systems meet the standards established by this bill.

What's happening now January 28, 2021

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 1398 Identical bill Filtering and Retrofitting the Environment for Safe and Healthy Activities Indoors and Revenue (FRESH AIR) for Business…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Cramer, Kevin
North Dakota · Jan 28, 2021
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APA
U.S. Congress. (2026). S. 122: Filtering and Retrofitting the Environment for Safe and Healthy Activities Indoors and Revenue (FRESH AIR) for Businesses Act. 117th Congress. Open America. https://openamerica.io/bill/117-S-122/
MLA
"S. 122: Filtering and Retrofitting the Environment for Safe and Healthy Activities Indoors and Revenue (FRESH AIR) for Businesses Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-122/.
Bluebook (legal)
S. 122, 117th Cong. (2026), https://openamerica.io/bill/117-S-122/.
Markdown link
[S. 122: Filtering and Retrofitting the Environment for Safe and Healthy Activities Indoors and Revenue (FRESH AIR) for Businesses Act](https://openamerica.io/bill/117-S-122/)
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