I 
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 Representa-
tives 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’’. 
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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 deter-
mined 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, 
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‘‘(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 eligi-
ble 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 in-
creased by the applicable increase. 
‘‘(B) APPLICABLE
INCREASE.—For pur-
poses of subparagraph (A), the applicable in-
crease 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 
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‘‘(ii) in the case of an eligible histor-
ical 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 re-
spect to which credit is allowed under subsection (a)— 
‘‘(1) no other credit or deduction shall be al-
lowed 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
BUSI-
NESS.—The term ‘eligible small restaurant business’ 
means any person in the trade or business of oper-
ating a restaurant that— 
‘‘(A) uses a qualified cook stove or quali-
fied char broiler, and 
‘‘(B) meets the size standard established 
by the Administrator of the Small Business Ad-
ministration under section 3 of the Small Busi-
ness Act for small business concerns assigned 
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the North American Industry Classification 
System code applicable to such restaurant. 
‘‘(2) QUALIFIED
EMISSIONS
CONTROL
DE-
VICE.—The term ‘qualified emissions control device’ 
means any equipment used to collect or confine par-
ticulate matter 2.5 (PM2.5) for the purpose of pre-
venting 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 an-
thracite 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 con-
sists 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 sec-
tions 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.’’. 
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(b) CREDIT MADE PART OF GENERAL BUSINESS 
CREDIT.—Section 38(b) of such Code is amended by strik-
ing ‘‘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 fol-
lowing 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 enact-
ment of this Act. 
Æ 
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