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 properties that meet or exceed indoor air quality standards, and to disseminate public education on the health effects of poor indoor air quality and mitigation methods. The Department is also tasked with collecting and analyzing health data related to indoor air quality and coordinating research on contaminants and their health effects. This comprehensive approach aims to promote safe indoor environments through informed public investment and scientific standards.