,,ii  #aai? ,,congress  #a/ ,session    
,s4 #agcb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #ac1 #bjbe ,mr4   
,%eehy 7= himself & ,ms4 ,hassan7       
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to treat en]gy    
effici5t kegs z effici5t comm]cial      
build+ prop]ty = purposes ( ! en]gy     
effici5t comm]cial build+s d$uction4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,creat+ ,hospitality ,economic        
,enhancem5t = ,re/aurants & ,s]v]s ,act 
or ! ,,*e]s ,act4  #b4 ,en]gy effici5t  
keg prop]ty  7a7 ,9 g5]al ,section      
#agi;,d7d7 ( ! ,int]nal ,rev5ue ,code ( 
#aihf is am5d$ by ins]t+ aft] p>agraph  
7#e7 ! foll[+ new p>agraph3  7#f7       
,qualifi$ en]gy-effici5t draft prop]ty  
7,a7 ,9 g5]al ,not)/&+ subsection       
7c77#a77;,d71 = purposes ( ?is section1 
qualifi$ en]gy-effici5t draft prop]ty   
%all be treat$ z en]gy effici5t         
comm]cial build+ prop]ty4  7,b7         

,qualifi$ en]gy-effici5t draft prop]ty  
def9$ ,= purposes ( ?is p>agraph1 ! t]m 
qualifi$ en]gy-effici5t draft prop]ty   
means prop]ty--  7i7 :i* meets !        
requirem5ts ( p>agraphs 7,a7 & 7,b77i7 (
 p>agraph 7#a7 ( subsection 7c71  7ii7  
:i* is pr9cipally us$ 9 ! conduct ( a   
trade or bus9ess ( op]at+ a re/aurant1  
b>1 or ent]ta9m5t v5ue1 &  7iii7 :i* is 
a /a9less /eel or alum9um conta9] or    
relat$ comm]cial tap equipm5t us$ = !   
di/ribution & sale ( alcohol4  7,c7     
,regulations ,! ,secret>y %all issue su*
 regulations or o!r guidance z may be   
necess>y or appropriate to c>ry out !   
purposes ( ?is p>agraph1 includ+        
regulations provid+ = ! appropriate     
treatm5t ( taxpay]s t r5t or lease      
qualifi$ en]gy-effici5t draft prop]ty to
 fur!r su* purposes4  4  7b7 ,effective 
date ,! am5dm5t made by ?is section %all
 apply to prop]ty plac$ 9 s]vice aft] ! 
date ( enactm5t ( ?is ,act4