Bill · H.R. 3325· House(119-HR-3325)
CHEERS Act
- Introduced
- 5/13/2025
- Last activity
- 5/13/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Darin LaHood
- Cosponsors
- - 3 - 7
- Introduced
- In Committee
What this bill would do
This bill, known as the "CHEERS Act," aims to amend the Internal Revenue Code of 1986. It proposes to treat energy efficient kegs as energy efficient commercial building property. This change would allow these items to qualify for the energy efficient commercial buildings deduction. The specific property includes stainless steel or aluminum containers or related commercial tap equipment used for distributing and selling alcohol. This applies to property principally used in restaurants, bars, or entertainment venues. The changes would apply to property placed in service after December 31, 2024.
Yes· 3 of 7
Does this cut taxes for small businesses?+5
Provides tax deductions for hospitality businesses investing in energy-efficient equipment.
Does this make it easier to run a small business?+5
Offers significant tax relief for restaurants, bars, and entertainment venues through energy efficiency deductions.
Would business owners be better off under this?+5
Provides tax relief for hospitality industry owners.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Tax Deductions for Businesses: By treating qualified energy-efficient draft property as energy efficient commercial building property, businesses can utilize the energy efficient commercial buildings deduction. This applies to property used in the conduct of a trade or business of operating a restaurant, bar, or entertainment venue (Section 2(a)(B)(ii)).
-
Support for Hospitality Industry Equipment: The bill covers stainless steel or aluminum containers or related commercial tap equipment used for the distribution and sale of alcohol, which provides a specific category for energy efficient equipment in these venues (Section 2(a)(B)(iii)).
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Clarification for Renters or Lessees: The Secretary is directed to issue regulations that provide for the appropriate treatment of taxpayers that rent or lease qualified energy efficient draft property (Section 2(a)(C)).
Potential Negative Impacts for People
- No negative impacts are explicitly stated in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Economy And Finance
- Improves Small Business Support+5Reduces Small Business Taxes+5Improves Economic Growth+1Increases Job Creation+1
- Demographic And Interest Groups
- Good For Business Owners+5
- Environment Energy And Infrastructure
- Reduces Carbon Emissions+3Improves Environmental Protections+1
- 10/17/2025
- 1 Cosponsor added.
- 9/10/2025
- 1 Cosponsor added.
- 8/22/2025
- 1 Cosponsor added.
- 7/10/2025
- 1 Cosponsor added.
- 6/17/2025
- 1 Cosponsor added.
- 5/29/2025
- 1 Cosponsor added.
- 5/19/2025
- 1 Cosponsor added.
- 5/13/2025
- Referred to the House Committee on Ways and Means.
- 3 Cosponsors added.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Angie CraigDemocrat · Minnesota
Mike CareyRepublican · Ohio
Suzan DelBeneDemocrat · Washington
Steven HorsfordDemocrat · Nevada
Nicole MalliotakisRepublican · New York
Joe NeguseDemocrat · Colorado
Brittany PettersenDemocrat · Colorado
Emily RandallDemocrat · Washington
Marilyn StricklandDemocrat · Washington
Claudia TenneyRepublican · New York