,,ii  #aaith ,,congress  #ast ,session  
,s4 #agcb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #ac1 #bjbe
 ,mr4 ,sheehy 7for himself and ,ms4     
,hassan7 introduced the following bill2 
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to treat energy efficient kegs as 
efficient commercial building property  
for purposes of the energy efficient    
commercial buildings deduction4  #a4    
,short title ,this ,act may be cited as 
the ,creating ,hospitality ,economic    
,enhancement for ,restaurants and       
,servers ,act or the ,,cheers ,act4  #b4
 ,energy efficient keg property  7a7 ,in
 general ,section #agi;,d7d7 of the     
,internal ,revenue ,code of #aihf is    
amended by inserting after paragraph    
7#e7 the following new paragraph3  7#f7 
,qualified energy-efficient draft       
property  7,a7 ,in general              
,notwithstanding subsection             
7c77#a77;,d71 for purposes of this      

section1 qualified energy-efficient     
draft property shall be treated as      
energy efficient commercial building    
property4  7,b7 ,qualified              
energy-efficient draft property defined 
,for purposes of this paragraph1 the    
term qualified energy-efficient draft   
property means property--  7i7 which    
meets the requirements of paragraphs    
7,a7 and 7,b77i7 of paragraph 7#a7 of   
subsection 7c71  7ii7 which is          
principally used in the conduct of a    
trade or business of operating a        
restaurant1 bar1 or entertainment venue1
 and  7iii7 which is a stainless steel  
or aluminum container or related        
commercial tap equipment used for the   
distribution and sale of alcohol4  7,c7 
,regulations ,the ,secretary shall issue
 such regulations or other guidance as  
may be necessary or appropriate to carry
 out the purposes of this paragraph1    
including regulations providing for the 
appropriate treatment of taxpayers that 
rent or lease qualified energy-efficient

 draft property to further such         
purposes4  4  7b7 ,effective date ,the  
amendment made by this section shall    
apply to property placed in service     
after the date of enactment of this     
,act4