H.R. 4537

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 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 businesses, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES · July 17, 2025 · Sponsor: Mr. Torres of New York · Committee: Committee on Ways and Means

Table of contents

• H.R. 4537
  • 45BB. Qualified emissions control device credit.

45BB. Qualified emissions control device credit.