CHEERS Act – Energy-Efficient Keg & Draft Equipment Deduction
Current understanding
The CHEERS Act would expand the Section 179D energy-efficient commercial building tax deduction to cover stainless steel or aluminum kegs and related commercial tap/draft equipment used by restaurants, bars, and entertainment venues. The proposal is a definitional expansion of an existing deduction category rather than a new tax mechanism; hospitality businesses with qualifying draft systems would pay less, while the federal fisc would forgo revenue on the newly eligible asset class. Status: introduced.