# 119-hr-4537: CHEFS Act

119-hr-4537, CHEFS Act, is a 119th Congress bill sponsored by Rep. Torres, Ritchie [D-NY-15] (D-NY); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-4537
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-4537
- Congress: 119
- Title: CHEFS Act
- Status: introduced
- Introduced: 2025-07-17
- Sponsor: Rep. Torres, Ritchie [D-NY-15] (D-NY)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**A tax credit for small restaurants to install emissions-control devices on wood-fired stoves and char broilers.** This bill would create a tiered, nonrefundable business credit to cover part of the cost to buy and install equipment that traps PM2.5 fine particles. - Small restaurants would get a tax credit equal to a tiered percentage of the cost to buy and install qualified emissions control devices on qualified cook stoves or qualified char broilers. The credit ranges from about 10% up to 35% depending on total cost. - Owners of eligible historical buildings would see a larger credit when the building is at least 50 years old. - The credit cannot be claimed alongside another credit or a deduction for the same expense, and the tax basis of related property is reduced by the credit amount. - Qualified emissions control devices are treated as 3-year property for depreciation. - "Eligible small restaurant business" follows the restaurant NAICS code size standard set by the Small Business Administration.

## Provisions PRIA read

- Faster depreciation for restaurant devices: benefit, high. Qualified emissions control devices would be depreciated over three years. This would speed up your deductions and improve early cash flow. It would apply only to devices that meet the bill’s definition. The change would start for tax years that begin one year after enactment.
- Tax credit for restaurant emissions devices: benefit, high. This bill would create a nonrefundable tax credit for small restaurants that install qualifying emissions control devices. The credit would cover a share of the total buy-and-install cost: 10% up to $30,000; 15% over $30,000–$60,000; 20% over $60,000–$90,000; 25% over $90,000–$120,000; 30% over $12…
- No double dipping on device costs: cost, high. If you claim the emissions device credit, you would not also be able to deduct or claim another credit for the same costs. You would have to reduce the property's tax basis by the credit amount. This would lower future depreciation and could change gain if you sell the equipment. These rules would…

## Related bills

- 119-hr-6644: 21st Century ROAD to Housing Act
- 119-hr-7977: Energy Bills Relief Act
- 119-hr-7973: Momnibus Act
- 119-hr-3633: Digital Asset Market Clarity Act
- 119-hr-4714: End Polluter Welfare Act of 2025
- 119-hr-5658: Child Care for Every Community Act

## Sources
- [119-hr-4537 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/4537)

## Related
- [119-hr-6644: 21st Century ROAD to Housing Act](https://policyrisk.com/legislation/119-hr-6644)
- [119-hr-7977: Energy Bills Relief Act](https://policyrisk.com/legislation/119-hr-7977)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-3633: Digital Asset Market Clarity Act](https://policyrisk.com/legislation/119-hr-3633)
- [119-hr-4714: End Polluter Welfare Act of 2025](https://policyrisk.com/legislation/119-hr-4714)
- [119-hr-5658: Child Care for Every Community Act](https://policyrisk.com/legislation/119-hr-5658)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-4537 (as of 2026-04-21).