The CHEERS Act allows restaurants, bars, and entertainment venues to claim federal tax deductions for energy-efficient kegs and draft equipment—specifically stainless steel or aluminum containers and commercial tap systems used to serve alcohol. This change amends the existing energy efficient commercial buildings tax deduction under the Internal Revenue Code to treat these items as qualifying property. The bill affects business owners in the hospitality industry who invest in this equipment, potentially reducing their federal tax liability. The legislation carries no new federal spending since it operates through existing tax deduction mechanisms, and it applies to property installed after December 31, 2024. The bill was introduced in May 2025 and referred to the House Ways and Means Committee.
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