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The CHEERS Act amends the Internal Revenue Code to treat certain energy efficient kegs and related equipment as energy efficient commercial building property, making them eligible for a tax deduction. Sec. 2, Energy efficient keg property: This section adds a new paragraph to the tax code defining "qualified energy-efficient draft property" as stainless steel or aluminum containers or related commercial tap equipment used for distributing and selling alcohol, primarily in restaurants, bars, or entertainment venues. Such property is treated as energy efficient commercial building property for the deduction. The Secretary of the Treasury may issue regulations for implementation, including for taxpayers who rent or lease this property. The change applies to property placed in service after December 31, 2024.
Summary of the bill text as introduced in House (May 13, 2025), generated by SecBot from the official bill text; the Library of Congress summary is not yet published.
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Official record from Congress.gov, the House Clerk and the Senate; lobbying from Lobbying Disclosure Act filings. Updated Oct 27, 2026.