S. 1732 — CHEERS Act

This section treats qualified energy-efficient draft property—stainless steel or aluminum containers or related commercial tap equipment used for alcohol distribution and principally used in restaurants, bars, or entertainment venues that meet specified energy efficiency standards (i.e., requirements of IRC §179D(c)(1)(A) and (B)(i))—as energy efficient commercial building property eligible for the energy efficient commercial buildings deduction. The change applies to property placed in service after the date of enactment.