This bill, known as the Cutting Harmful Emissions in Food Service (CHEFS) Act, introduces a new tax credit to help eligible small restaurant businesses reduce air pollution. The credit applies to expenses incurred for purchasing and installing qualified emissions control devices on their wood-fired or anthracite coal-fired cook stoves and char broilers. These devices are specifically designed to collect or confine particulate matter 2.5 (PM2.5) emissions, thereby preventing or reducing their release into the open air. The credit amount is a tiered percentage of the total cost, starting at 10% for costs up to $30,000 and increasing to 35% for costs exceeding $150,000. An additional incentive is provided for businesses operating in eligible historical buildings , offering an extra 10 to 15 percentage points depending on the building's age. This credit is integrated into the general business credit and aims to encourage environmental improvements in the food service industry by making emission control upgrades more affordable.