,i #aaith ,,congress #ast ,session ,h4 ,r4 #decg ,,in ,,the ,,house ,,of ,,representatives ,july #ag1 #bjbe,mr4 ,torres of ,new ,york introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf 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 businesses1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,,chefs ,act or the ,cutting ,harmful ,emissions in ,food ,service ,act4 #b4 ,qualified emissions control device credit 7a7 ,establishment of credit 7#a7 ,in general ,subpart ,d of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #de;,,bb4 ,qualified emissions control device credit 7a7 ,allowance of credit 7#a7 ,in general ,for purposes of section #ch1 in the case of an eligible small restaurant business1 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 qualified emissions control device on or in connection with a qualified cook stove or qualified char broiler of such business4 7#b7 ,applicable percentage ,for purposes of paragraph 7#a71 the applicable percentage is-- 7,a7 if the total cost described in such paragraph is not over #cj1jjj1 #aj percent1 7,b7 if the total cost described in such paragraph is over #cj1jjj1 but not over #fj1jjj1 #ae percent1 7,c7 if the total cost described in such paragraph is over #fj1jjj1 but not over #ij1jjj1 #bj percent1 7,d7 if the total cost described in such paragraph is over #ij1jjj1 but not over #abj1jjj1 #be percent1 7,e7 if the total cost described in such paragraph is over #abj1jjj1 but not over #aej1jjj1 #cj percent1 and 7,f7 if the total cost described in such paragraph is over #aej1jjj1 #ce percent4 7#c7 ,increase in applicable percentage in certain cases 7,a7 ,in general ,in the case of an eligible small restaurant business that operates in an eligible historical building1 for purposes of applying paragraph 7#b7 with respect to such business1 the applicable percentage shall be increased by the applicable increase4 7,b7 ,applicable increase ,for purposes of subparagraph 7,a71 the applicable increase shall be an amount equal to-- 7i7 in the case of an eligible historical building that is not more than #ajj years old1 #aj percentage points1 and 7ii7 in the case of an eligible historical building that is more than #ajj years old1 #ae percentage points4 7b7 ,denial of double benefit ,in the case of any qualified emissions control device expenses with respect to which credit is allowed under subsection 7a7-- 7#a7 no other credit or deduction shall be allowed for1 or by reason of1 any such expense to the extent of the amount of such credit1 and 7#b7 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 basis4 7c7 ,definitions ,for purposes of this section-- 7#a7 ,eligible small restaurant business ,the term eligible small restaurant business means any person in the trade or business of operating a restaurant that-- 7,a7 uses a qualified cook stove or qualified char broiler1 and 7,b7 meets the size standard established by the ,administrator of the ,small ,business ,administration under section #c of the ,small ,business ,act for small business concerns assigned the ,north ,american ,industry ,classification ,system code applicable to such restaurant4 7#b7 ,qualified emissions control device ,the term qualified emissions control device means any equipment used to collect or confine particulate matter #b4e 7,,pm#b4e7 for the purpose of preventing or reducing the emission of such ,,pm#b4e into the open air4 7#c7 ,qualified cook stove ,the term qualified cook stove means any wood fired or anthracite coal fired appliance used by a restaurant to prepare food for human consumption4 7#d7 ,qualified char broiler ,the term qualified char broiler means any device that consists primarily of a grated grill and a heat source and that is used by a restaurant to prepare food for human consumption4 7#e7 ,eligible historical building ,the term eligible historical building means any building that is #ej years old or older4 4 7#b7 ,clerical amendment ,the table of sections for subpart ,d of part ,,iv of subchapter ,a of chapter #a of such ,code is amended by adding at the end the following new item3 #de;,,bb4 ,qualified emissions control device credit4 4 7b7 ,credit made part of general business credit ,section #ch7;b7 of such ,code is amended by striking plus at the end of paragraph 7#dj71 by striking the period at the end of paragraph 7#da7 and inserting 1 plus1 and by adding at the end the following new paragraph3 7#db7 the qualified emissions control device credit determined under section #de;,,bb4 4 7c7 ,treatment of qualified emissions control devices as #c-year property ,section #afh7;e77#c77;,a7 of such ,code is amended by striking and at the end of clause 7ii71 by striking the period at the end of clause 7iii7 and inserting 1 and1 and by adding at the end the following new clause3 7iv7 any qualified emissions control device 7as defined in section #de;,,bb7d774 4 7d7 ,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 enactment of this ,act4