H.R. 3325

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3325 Introduced in House (IH)]

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119th CONGRESS
1st Session
H. R. 3325

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.

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IN THE HOUSE OF REPRESENTATIVES

May 13, 2025

Mr. LaHood (for himself, Mr. Horsford, Ms. Tenney, and Ms. DelBene) 
introduced the following bill; which was referred to the Committee on 
Ways and Means

_______________________________________________________________________

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 December 31, 2024.
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