Bill · H.R. 4537· House(119-HR-4537)
CHEFS Act
- Introduced
- 7/17/2025
- Last activity
- 7/17/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Ritchie Torres
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
The CHEFS Act, or the Cutting Harmful Emissions in Food Service Act, proposes amending the Internal Revenue Code of 1986. This bill aims to create a tax credit for eligible small restaurant businesses to help cover the costs of purchasing and installing qualified emissions control devices. These devices are intended to collect or confine particulate matter 2.5 to reduce emissions from qualified cook stoves or char broilers. The credit amount is based on a percentage of the total cost, which increases as the cost goes up. There are also additional percentage increases available for businesses operating in eligible historical buildings.
Yes· 3 of 5
Does this make it easier to run a small business?+7
The act offers targeted financial relief through tax credits specifically for small restaurant owners.
Does this cut taxes for small businesses?+6
The bill provides a new tax credit for eligible small restaurant businesses to offset costs of equipment upgrades.
Would business owners be better off under this?+6
Small restaurant owners receive significant tax credits for equipment upgrades.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Tax Credits for Small Restaurants: Eligible small restaurant businesses can receive a credit against their tax for expenses related to purchasing and installing qualified emissions control devices (Section 2(a)(1)).
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Financial Assistance for Equipment Upgrades: The bill provides a specific applicable percentage of the total cost of the device to the business, ranging from 10 percent for costs up to $30,000 up to 35 percent for costs over $150,000 (Section 2(a)(1)(2)).
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Additional Support for Historical Locations: Small businesses operating in eligible historical buildings (buildings 50 years or older) can receive an increased credit of 10 to 15 percentage points (Section 2(a)(1)(3)).
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Emission Reduction: The credit applies to equipment used to collect or confine particulate matter 2.5 to prevent or reduce its emission into the open air (Section 2(c)(2)).
Potential Negative Impacts for People
- Restriction on Other Benefits: If a business claims this credit, they cannot take another credit or deduction for the same expense, and they must reduce the basis of their property by the amount of the credit (Section 2(b)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Economy And Finance
- Improves Small Business Support+7Reduces Small Business Taxes+6
- Environment Energy And Infrastructure
- Improves Environmental Protections+5Reduces Carbon Emissions+5
- Demographic And Interest Groups
- Good For Business Owners+6
- 7/17/2025
- Referred to the House Committee on Ways and Means.
- Introduced in House