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.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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