119-hr4537

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4537 Introduced in House

    (IH) ]

<DOC>

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

_______________________________________________________________________

 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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