CHEFS Act

[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 quali