CHEFS Act; Cutting Harmful Emissions in Food Service Act
Summary
The CHEFS Act, or Cutting Harmful Emissions in Food Service Act, introduces a tax credit for eligible small restaurant businesses that purchase and install qualified emissions control devices on cook stoves or char broilers. The credit amount varies based on the total cost of the equipment, with higher percentages for businesses operating in eligible historical buildings. The bill aims to reduce particulate matter emissions from restaurants.
Expected Effects
The CHEFS Act will likely incentivize small restaurants to invest in emissions control technology by lowering the cost of adoption through tax credits. This could lead to reduced air pollution in areas with many restaurants using older cooking equipment. The Act also defines specific criteria for eligible businesses, equipment, and historical buildings.
Potential Benefits
- Reduced air pollution from restaurants, specifically particulate matter 2.5 (PM2.5).
- Financial incentives for small restaurant businesses to adopt cleaner technologies.
- Potential for increased business for manufacturers and installers of emissions control devices.
- Preservation of historical buildings by offering increased tax credits for restaurants operating within them.
- Encourages modernization of cooking equipment in the restaurant industry.
Potential Disadvantages
- Potential complexity in determining eligibility for the tax credit, especially regarding historical building status.
- The cost of emissions control devices may still be prohibitive for some small restaurants, even with the tax credit.
- The effectiveness of the emissions control devices in real-world restaurant settings may vary.
- Potential for increased tax burden on other sectors to offset the cost of the tax credits.
- Limited scope, as it only targets small restaurants and specific types of cooking equipment.
Constitutional Alignment
The CHEFS Act appears to align with the general welfare clause of the Constitution, as it aims to improve air quality and public health. Specifically, the preamble states the Constitution is intended to "promote the general Welfare". Article I, Section 8 grants Congress the power to lay and collect taxes, which is the mechanism used to fund the tax credits provided by the bill. There are no apparent infringements on individual liberties or rights.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).