119 HR 3325 IH: Creating Hospitality Economic Enhancement for Restaurants and Servers Act U.S. House of Representatives 2025-05-13 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
I119th CONGRESS1st SessionH. R. 3325IN THE HOUSE OF REPRESENTATIVESMay 13, 2025Mr. LaHood (for himself, Mr. Horsford, Ms. Tenney, and Ms. DelBene) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo 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.
1.
Short title
This Act may be cited as the Creating Hospitality Economic Enhancement for Restaurants and Servers Act or the CHEERS Act.
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 December 31, 2024.