119-hr-3325119th CongressWALLET

CHEERS Act

Sponsored By: Representative LaHood, Darin [R-IL-16]

Introduced

Summary

Expands the 179D energy-efficiency deduction to cover energy-efficient draft and tap equipment used in hospitality venues. The bill would treat stainless steel or aluminum draft containers and related commercial tap equipment as qualifying energy-efficient commercial building property when they meet existing efficiency tests and are principally used in restaurants, bars, or entertainment venues.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Lower taxes for bars and restaurants' draft gear

If enacted, restaurants, bars, and entertainment venues could treat certain energy‑efficient draft tanks and taps as energy‑efficient building property. This would let them claim a Section 179D tax deduction and lower business taxes. The gear must be stainless steel or aluminum containers and related commercial tap equipment used to serve alcohol. It would also need to meet Section 179D energy‑efficiency tests and be used mainly in those businesses. The change would apply to equipment placed in service after December 31, 2024. Treasury would issue rules, including for rented or leased equipment.

Sponsors & CoSponsors

Sponsor

LaHood, Darin [R-IL-16]

IL • R

Cosponsors

  • Rep. Horsford, Steven [D-NV-4]

    NV • D

    Sponsored 5/13/2025

  • Rep. Tenney, Claudia [R-NY-24]

    NY • R

    Sponsored 5/13/2025

  • Rep. DelBene, Suzan K. [D-WA-1]

    WA • D

    Sponsored 5/13/2025

  • Rep. Neguse, Joe [D-CO-2]

    CO • D

    Sponsored 5/19/2025

  • Rep. Pettersen, Brittany [D-CO-7]

    CO • D

    Sponsored 5/29/2025

  • Rep. Carey, Mike [R-OH-15]

    OH • R

    Sponsored 6/17/2025

  • Rep. Randall, Emily [D-WA-6]

    WA • D

    Sponsored 7/10/2025

  • Rep. Strickland, Marilyn [D-WA-10]

    WA • D

    Sponsored 8/22/2025

  • Rep. Craig, Angie [D-MN-2]

    MN • D

    Sponsored 9/10/2025

  • Rep. Malliotakis, Nicole [R-NY-11]

    NY • R

    Sponsored 10/17/2025

Roll Call Votes

No roll call votes available for this bill.

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