The Improving Indoor Air for Seniors and Children Act aims to enhance indoor air quality in facilities that serve vulnerable populations, specifically seniors aged 65 and older and children under 18. The bill establishes a framework for tax credits for property owners who make improvements to indoor air quality, including assessments, air filter upgrades, and HVAC system upgrades. The tax credits are structured to provide financial incentives, with specific amounts allocated per square foot for each type of improvement, while also imposing limitations on the total credits that can be claimed.

Additionally, the bill mandates the Department of Health to create a voluntary certification program for qualifying properties that meet or exceed established indoor air quality standards. The Department is also tasked with public education efforts regarding the health impacts of poor indoor air quality, as well as the collection and analysis of related health data to inform research and public health initiatives. The act is set to take effect 60 days after its passage.