CHEERS Act

The CHEERS Act (S 1732) creates a new tax deduction for restaurants, bars, and entertainment venues that install energy-efficient draft beer systems. It amends tax code Section 179D to include "qualified energy-efficient draft property" - specifically stainless steel or aluminum containers and tap equipment used for alcohol distribution - as eligible for the same deductions previously available for broader energy-efficient building property. This allows businesses to deduct the cost of qualifying draft systems when they purchase or lease them, directly benefiting owners of establishments that serve alcohol. The provision applies to equipment placed in service after the bill's enactment date.