CHEERS Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 1732 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 1732 To amend the Internal Revenue Code of 1986 to treat energy efficient kegs as efficient commercial building property for purposes of the energy efficient commercial buildings deduction. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES May 13, 2025 Mr. Sheehy (for himself and Ms. Hassan) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to treat energy efficient kegs as efficient commercial building property for purposes of the energy efficient commercial buildings deduction. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Creating Hospitality Economic Enhancement for Restaurants and Servers Act'' or the ``CHEERS Act''. SEC. 2. ENERGY EFFICIENT KEG PROPERTY. (a) In General.--Section 179…