Federal RuleAug 21
62
DOL Rewrites Disability Rules for 'Merit-Based Opportunity' Push
RuleLabor DepartmentFederal Contract Compliance Programs OfficeSignificant Wallet
119-s-1732119th CongressWALLET
CHEERS Act
Sponsored By: Senator Sheehy, Tim [R-MT]
Introduced
Summary
This bill would add energy-efficient draft property to the list of equipment eligible for the section 179D commercial building energy deduction. It specifically targets stainless steel or aluminum containers and related commercial tap equipment used by restaurants, bars, and entertainment venues.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Tax break for restaurant draft equipment
If enacted, owners of restaurants, bars, or entertainment venues could treat some draft tap equipment as energy-efficient property. That would let them claim a section 179D tax deduction. Covered items must meet existing energy-efficiency rules and be mainly used to distribute and sell alcohol. The Treasury Department would write rules, including how rented or leased equipment is handled. The change would apply only to property placed in service after the date of enactment.
Sponsors & CoSponsors
Sponsor
Sheehy, Tim [R-MT]
MT • R
Cosponsors
Sen. Hassan, Margaret Wood [D-NH]
NH • D
Sponsored 5/13/2025
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov