Creating Hospitality Economic Enhancement for Restaurants and Servers Act or the CHEERS Act
This bill treats qualified energy-efficient draft property (energy efficient kegs) as energy efficient commercial building property for purposes of the tax deduction for energy efficient commercial buildings. It defines qualified energy-efficient draft property as property that is principally used in the trade or business of operating a restaurant, bar, or entertainment venue, and that is a stainless steel or aluminum container or related commercial tap equipment used to distribute or sell alcohol.