# 119-s-1732: CHEERS Act

119-s-1732, CHEERS Act, is a 119th Congress bill sponsored by Sen. Sheehy, Tim [R-MT] (R-MT); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-1732
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1732
- Congress: 119
- Title: CHEERS Act
- Status: introduced
- Introduced: 2025-05-13
- Sponsor: Sen. Sheehy, Tim [R-MT] (R-MT)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## 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.

## Cosponsors (1)

- Sen. Hassan, Margaret Wood [D-NH] (D-NH), 2025-05-13T00:00:00.000Z

## Provisions PRIA read

- Tax break for restaurant draft equipment: benefit, high. 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…

## Related bills

- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026
- 119-s-1462: Fix Our Forests Act
- 119-s-3265: Improve and Enhance the Work Opportunity Tax Credit Act
- 119-s-2355: Patients Deserve Price Tags Act
- 119-s-3597: National Quantum Initiative Reauthorization Act of 2026

## Sources
- [119-s-1732 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1732)

## Related
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-3923: Weather Research and Forecasting Innovation Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3923)
- [119-s-1462: Fix Our Forests Act](https://policyrisk.com/legislation/119-s-1462)
- [119-s-3265: Improve and Enhance the Work Opportunity Tax Credit Act](https://policyrisk.com/legislation/119-s-3265)
- [119-s-2355: Patients Deserve Price Tags Act](https://policyrisk.com/legislation/119-s-2355)
- [119-s-3597: National Quantum Initiative Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-3597)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1732 (as of 2025-12-21).