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To amend the Internal Revenue Code of 1986 to treat energy efficient kegs as efficient commercial building property for purposes of the energy efficient commercial buildings deduction.
Summary
This bill amends the Internal Revenue Code to allow restaurants, bars, and entertainment venues to claim the energy efficient commercial buildings tax deduction for energy-efficient draft equipment. It defines "qualified energy-efficient draft property" as stainless steel or aluminum containers and commercial tap equipment used for distributing and selling alcohol that meets energy efficiency requirements. The bill effectively treats energy-efficient kegs and related draft equipment as eligible commercial building property for tax deduction purposes. The changes apply to draft equipment placed in service after the bill's enactment.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Sen. Sheehy, Tim [R-MT] (R-MT)
1 cosponsor
Actions (2)
- May 13, 2025 Read twice and referred to the Committee on Finance. · senate
- May 13, 2025 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE SENATE OF THE UNITED STATES
May 13, 2025
Mr. Sheehy (for himself and Ms. Hassan) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to treat energy efficient kegs as efficient commercial building property for purposes of the energy efficient commercial buildings deduction.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Creating Hospitality Economic Enhancement for Restaurants and Servers Act” or the “CHEERS Act”.
SEC. 2. ENERGY EFFICIENT KEG PROPERTY.
(a) In General.—Section 179D(d) of the Internal Revenue Code of 1986 is amended by inserting after paragraph (5) the following new paragraph:
“(6) Qualified energy-efficient draft property.—
“(A) In general.—Notwithstanding subsection
(c)(1)(D), for purposes of this section, qualified energy-efficient draft property shall be treated as energy efficient commercial building property.
“(B) Qualified energy-efficient draft property defined.—For purposes of this paragraph, the term ‘qualified energy-efficient draft property’ means property—
“(i) which meets the requirements of paragraphs (A) and (B)(i) of paragraph (1) of subsection (c),
“(ii) which is principally used in the conduct of a trade or business of operating a restaurant, bar, or entertainment venue, and
“(iii) which is a stainless steel or aluminum container or related commercial tap equipment used for the distribution and sale of alcohol.
“(C) Regulations.—The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this paragraph, including regulations providing for the appropriate treatment of taxpayers that rent or lease qualified energy-efficient draft property to further such purposes.”.
(b) Effective Date.—The amendment made by this section shall apply to property placed in service after the date of enactment of this Act. <all>
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