,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #decg  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #ag1 #bjbe,mr4  
,torres ( ,new ,york introduc$ ! foll[+ 
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to all[ a
 cr$it aga9/ tax = exp5ses relat+ to !  
pur*ase & in/allation ( qualifi$        
emissions control devices on or 9       
connection ) qualifi$ cook /oves or     
qualifi$ *> broil]s ( eligible small    
re/aurant bus9esses1 & = o!r purposes4  
#a4 ,%ort title  ,?is ,act may be cit$ z
 ! ,,*efs ,act or ! ,cutt+ ,h>mful      
,emissions 9 ,food ,s]vice ,act4  #b4   
,qualifi$ emissions control device cr$it
  7a7 ,e/abli%m5t ( cr$it  7#a7 ,9 g5]al
 ,subp>t ,d ( "p ,,iv ( sub*apt] ,a (   
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new section3  #de;,,bb4 ,qualifi$      
emissions control device cr$it  7a7     
,all[ance ( cr$it  7#a7 ,9 g5]al ,=     
purposes ( section #ch1 9 ! case ( an   

eligible small re/aurant bus9ess1 !     
qualifi$ emissions control device cr$it 
det]m9$ "u ?is section = any taxable ye>
 is an am\nt equal to ! applicable      
p]c5tage ( ! total co/ paid or incurr$  
by su* bus9ess dur+ ! taxable ye> to    
pur*ase & in/all a qualifi$ emissions   
control device on or 9 connection ) a   
qualifi$ cook /ove or qualifi$ *> broil]
 ( su* bus9ess4  7#b7 ,applicable       
p]c5tage ,= purposes ( p>agraph 7#a71 ! 
applicable p]c5tage is-- 7,a7 if ! total
 co/ describ$ 9 su* p>agraph is n ov]   
#cj1jjj1 #aj p]c5t1  7,b7 if ! total co/
 describ$ 9 su* p>agraph is ov] #cj1jjj1
 b n ov] #fj1jjj1 #ae p]c5t1  7,c7 if ! 
total co/ describ$ 9 su* p>agraph is ov]
 #fj1jjj1 b n ov] #ij1jjj1 #bj p]c5t1   
7,d7 if ! total co/ describ$ 9 su*      
p>agraph is ov] #ij1jjj1 b n ov]        
#abj1jjj1 #be p]c5t1  7,e7 if ! total   
co/ describ$ 9 su* p>agraph is ov]      
#abj1jjj1 b n ov] #aej1jjj1 #cj p]c5t1 &
  7,f7 if ! total co/ describ$ 9 su*    
p>agraph is ov] #aej1jjj1 #ce p]c5t4    

7#c7 ,increase 9 applicable p]c5tage 9  
c]ta9 cases  7,a7 ,9 g5]al ,9 ! case (  
an eligible small re/aurant bus9ess t   
op]ates 9 an eligible hi/orical build+1 
= purposes ( apply+ p>agraph 7#b7 )     
respect to su* bus9ess1 ! applicable    
p]c5tage %all be increas$ by !          
applicable increase4  7,b7 ,applicable  
increase ,= purposes ( subp>agraph 7,a71
 ! applicable increase %all be an am\nt 
equal to-- 7i7 9 ! case ( an eligible   
hi/orical build+ t is n m ?an #ajj ye>s 
old1 #aj p]c5tage po9ts1 &  7ii7 9 !    
case ( an eligible hi/orical build+ t is
 m ?an #ajj ye>s old1 #ae p]c5tage      
po9ts4  7b7 ,d5ial ( d\ble b5efit ,9 !  
case ( any qualifi$ emissions control   
device exp5ses ) respect to :i* cr$it is
 all[$ "u subsection 7a7--  7#a7 no o!r 
cr$it or d$uction %all be all[$ =1 or by
 reason (1 any su* exp5se to ! ext5t ( !
 am\nt ( su* cr$it1 &  7#b7 ! basis (   
any prop]ty %all be r$uc$ by ! am\nt (  
su* cr$it to ! ext5t t su* exp5ses 7    
tak5 into acc\nt 9 det]m9+ su* basis4   

7c7 ,def9itions ,= purposes ( ?is       
section-- 7#a7 ,eligible small re/aurant
 bus9ess ,! t]m eligible small re/aurant
 bus9ess means any p]son 9 ! trade or   
bus9ess ( op]at+ a re/aurant t--  7,a7  
uses a qualifi$ cook /ove or qualifi$ *>
 broil]1 &  7,b7 meets ! size /&>d      
e/abli%$ by ! ,adm9i/rator ( ! ,small   
,bus9ess ,adm9i/ration "u section #c ( !
 ,small ,bus9ess ,act = small bus9ess   
conc]ns assign$ ! ,nor? ,am]ican        
,indu/ry ,classification ,sy/em code    
applicable to su* re/aurant4  7#b7      
,qualifi$ emissions control device ,!   
t]m qualifi$ emissions control device   
means any equipm5t us$ to collect or    
conf9e p>ticulate matt] #b4e 7,,pm#b4e7 
= ! purpose ( prev5t+ or r$uc+ !        
emission ( su* ,,pm#b4e into ! op5 air4 
7#c7 ,qualifi$ cook /ove ,! t]m qualifi$
 cook /ove means any wood fir$ or       
an?racite coal fir$ appliance us$ by a  
re/aurant to prep>e food = human        
consumption4  7#d7 ,qualifi$ *> broil]  
,! t]m qualifi$ *> broil] means any     

device t consi/s prim>ily ( a grat$     
grill & a heat s\rce & t is us$ by a    
re/aurant to prep>e food = human        
consumption4  7#e7 ,eligible hi/orical  
build+ ,! t]m eligible hi/orical build+ 
means any build+ t is #ej ye>s old or   
old]4  4  7#b7 ,cl]ical am5dm5t ,! table
 ( sections = subp>t ,d ( "p ,,iv (     
sub*apt] ,a ( *apt] #a ( su* ,code is   
am5d$ by add+ at ! end ! foll[+ new     
item3  #de;,,bb4 ,qualifi$ emissions    
control device cr$it4  4  7b7 ,cr$it    
made "p ( g5]al bus9ess cr$it ,section  
#ch7;b7 ( su* ,code is am5d$ by /rik+   
plus at ! end ( p>agraph 7#dj71 by /rik+
 ! p]iod at ! end ( p>agraph 7#da7 &    
ins]t+ 1 plus1 & by add+ at ! end !     
foll[+ new p>agraph3  7#db7 ! qualifi$  
emissions control device cr$it det]m9$  
"u section #de;,,bb4  4  7c7 ,treatm5t (
 qualifi$ emissions control devices z   
#c-ye> prop]ty ,section                 
#afh7;e77#c77;,a7 ( su* ,code is am5d$  
by /rik+ & at ! end ( clause 7ii71 by   
/rik+ ! p]iod at ! end ( clause 7iii7 & 

ins]t+ 1 &1 & by add+ at ! end ! foll[+ 
new clause3  7iv7 any qualifi$ emissions
 control device 7z def9$ 9 section      
#de;,,bb7d774  4  7d7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 to taxable ye>s beg9n+ on or aft] !    
date t is "o ye> aft] ! date ( !        
enactm5t ( ?is ,act4