CHEFS Act

HR 4537, the CHEFS Act (Cutting Harmful Emissions in Food Service Act), creates a tax credit for small restaurants that install emissions control devices on wood or coal-fired cook stoves and char broilers. It provides a credit equal to 10%-35% of the device installation cost, with an additional 10-15 percentage points for restaurants in historical buildings (50+ years old). The credit applies only to eligible small restaurant businesses meeting SBA size standards and specifically targets devices that reduce PM2.5 emissions. This policy change directly affects small food service businesses using qualifying equipment, offering financial incentives to upgrade emissions controls.