[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4537 Introduced in House (IH)]
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119th CONGRESS
1st Session
H. R. 4537
To amend the Internal Revenue Code of 1986 to allow a credit against
tax for expenses relating to the purchase and installation of qualified
emissions control devices on or in connection with qualified cook
stoves or qualified char broilers of eligible small restaurant
businesses, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
July 17, 2025
Mr. Torres of New York introduced the following bill; which was
referred to the Committee on Ways and Means
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A BILL
To amend the Internal Revenue Code of 1986 to allow a credit against
tax for expenses relating to the purchase and installation of qualified
emissions control devices on or in connection with qualified cook
stoves or qualified char broilers of eligible small restaurant
businesses, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``CHEFS Act'' or the ``Cutting Harmful
Emissions in Food Service Act''.
SEC. 2. QUALIFIED EMISSIONS CONTROL DEVICE CREDIT.
(a) Establishment of Credit.--
(1) In general.--Subpart D of part IV of subchapter A of
chapter 1 of the Internal Revenue Code of 1986 is amended by
adding at the end the following new section:
``SEC. 45BB. QUALIFIED EMISSIONS CONTROL DEVICE CREDIT.
``(a) Allowance of Credit.--
``(1) In general.--For purposes of section 38, in the case
of an eligible small restaurant business, the qualified
emissions control device credit determined under this section
for any taxable year is an amount equal to the applicable
percentage of the total cost paid or incurred by such business
during the taxable year to purchase and install a qualified
emissions control device on or in connection with a qualified
cook stove or qualified char broiler of such business.
``(2) Applicable percentage.--For purposes of paragraph
(1), the applicable percentage is--
``(A) if the total cost described in such paragraph
is not over $30,000, 10 percent,
``(B) if the total cost described in such paragraph
is over $30,000, but not over $60,000, 15 percent,
``(C) if the total cost described in such paragraph
is over $60,000, but not over $90,000, 20 percent,
``(D) if the total cost described in such paragraph
is over $90,000, but not over $120,000, 25 percent,
``(E) if the total cost described in such paragraph
is over $120,000, but not over $150,000, 30 percent,
and
``(F) if the total cost described in such paragraph
is over $150,000, 35 percent.
``(3) Increase in applicable percentage in certain cases.--
``(A) In general.--In the case of an eligible small
restaurant business that operates in an eligible
historical building, for purposes of applying paragraph
(2) with respect to such business, the applicable
percentage shall be increased by the applicable
increase.
``(B) Applicable increase.--For purposes of
subparagraph (A), the applicable increase shall be an
amount equal to--
``(i) in the case of an eligible historical
building that is not more than 100 years old,
10 percentage points, and
``(ii) in the case of an eligible
historical building that is more than 100 years
old, 15 percentage points.
``(b) Denial of Double Benefit.--In the case of any qualified
emissions control device expenses with respect to which credit is
allowed under subsection (a)--
``(1) no other credit or deduction shall be allowed for, or
by reason of, any such expense to the extent of the amount of
such credit, and
``(2) the basis of any property shall be reduced by the
amount of such credit to the extent that such expenses were
taken into account in determining such basis.
``(c) Definitions.--For purposes of this section--
``(1) Eligible small restaurant business.--The term
`eligible small restaurant business' means any person in the
trade or business of operating a restaurant that--
``(A) uses a qualified cook stove or qualified char
broiler, and
``(B) meets the size standard established by the
Administrator of the Small Business Administration
under section 3 of the Small Business Act for small
business concerns assigned the North American Industry
Classification System code applicable to such
restaurant.
``(2) Qualified emissions control device.--The term
`qualified emissions control device' means any equipment used
to collect or confine particulate matter 2.5 (PM2.5) for the
purpose of preventing or reducing the emission of such PM2.5
into the open air.
``(3) Qualified cook stove.--The term `qualified cook
stove' means any wood fired or anthracite coal fired appliance
used by a restaurant to prepare food for human consumption.
``(4) Qualified char broiler.--The term `qualified char
broiler' means any device that consists primarily of a grated
grill and a heat source and that is used by a restaurant to
prepare food for human consumption.
``(5) Eligible historical building.--The term `eligible
historical building' means any building that is 50 years old or
older.''.
(2) Clerical amendment.--The table of sections for subpart
D of part IV of subchapter A of chapter 1 of such Code is
amended by adding at the end the following new item:
``45BB. Qualified emissions control device credit.''.
(b) Credit Made Part of General Business Credit.--Section 38(b) of
such Code is amended by striking ``plus'' at the end of paragraph (40),
by striking the period at the end of paragraph (41) and inserting ``,
plus'', and by adding at the end the following new paragraph:
``(42) the qualified emissions control device credit
determined under section 45BB.''.
(c) Treatment of Qualified Emissions Control Devices as 3-year
Property.--Section 168(e)(3)(A) of such Code is amended by striking
``and'' at the end of clause (ii), by striking the period at the end of
clause (iii) and inserting ``, and'', and by adding at the end the
following new clause:
``(iv) any qualified emissions control
device (as defined in section 45BB(d)).''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning on or after the date that is one year
after the date of the enactment of this Act.
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