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CHEERS Act

S. 1732 Sen. Tim Sheehy (R-MT) In committee
Bill text PDF
  1. Introduced May 13
  2. Committee May 13
  3. Passed Senate Next
  4. Passed House Not yet
  5. To President Not yet
  6. Law Not yet
Where it stands
In committee, May 13, 2025Next: Senate vote
533d ago May 13, 2025: Read twice and referred to the Committee on Finance.
Final votes
No roll callsNo recorded vote on this bill yet
Lobbying
1company, 1 filing
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Companies lobbying on this bill

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Summary

The CHEERS Act amends the Internal Revenue Code to treat energy efficient kegs as efficient commercial building property for the energy efficient commercial buildings 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, allowing it to qualify for the deduction. The Secretary may issue regulations for this provision, including rules for taxpayers who rent or lease such property. The amendment applies to property placed in service after the date the bill becomes law.

Summary of the bill text as introduced in Senate (May 13, 2025), generated by SecBot from the official bill text; the Library of Congress summary is not yet published.

Official record from Congress.gov, the House Clerk and the Senate; lobbying from Lobbying Disclosure Act filings. Updated Oct 28, 2026.