,,ii  #aai? ,,congress  #b;d ,session   
,s4 #dfhh  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #d1 #bjbf,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 classify       
qualifi$ en]gy-effici5t draft alcohol   
prop]ty z #ae-ye> prop]ty = purposes (  
depreciation4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,creat+ ,hospitality   
,economic ,enhancem5t = ,re/aurants &   
,s]v]s ,act ( #bjbf or ! ,,*e]s ,act (  
#bjbf4  #b4 ,classification ( qualifi$  
en]gy-effici5t draft alcohol prop]ty z  
#ae-ye> prop]ty = purposes (            
depreciation  7a7 ,classification z     
#ae-,ye> prop]ty ,section               
#afh7;e77#c77;,e7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ & at !  
end ( clause 7vi71 by /rik+ ! p]iod at !
 end ( clause 7vii7 & ins]t+ 1 &1 & by  
add+ at ! end ! foll[+ new clause3      
7viii7 any qualifi$ en]gy-effici5t draft

 alcohol prop]ty4  4  7b7  ,def9ition ( 
qualifi$ en]gy-,effici5t draft alcohol  
prop]ty  ,section #afh7;i7 ( su* ,code  
is am5d$ by add+ at ! end ! foll[+ new  
p>agraph3  7#bj7  ,qualifi$             
en]gy-effici5t draft alcohol prop]ty  ,!
 t]m qualifi$ en]gy-effici5t draft      
alcohol prop]ty means any prop]ty--     
7,a7 :i* is in/all$ on or 9 any build+  
:i* is locat$ 9 ! ,unit$ ,/ates1  7,b7  
:i* is pr9cipally us$ 9 ! conduct ( a   
trade or bus9ess ( op]at+ a re/aurant1  
b>1 or ent]ta9m5t v5ue1 &  7,c7 :i* is a
 /a9less /eel or alum9um conta9] or     
relat$ comm]cial tap equipm5t us$ = !   
di/ribution & sale ( alcohol4  4  7c7   
,effective date ,! am5dm5ts made by     
subsections 7a7 & 7b7 %all apply to     
prop]ty plac$ 9 s]vice aft] ,decemb]    
#ca1 #bjbe4  7d7 ,regulatory au?ority ,!
 ,secret>y ( ! ,treasury %all prescribe 
su* regulations or o!r guidance z may be
 necess>y or appropriate to c>ry out !  
purposes ( ! am5dm5ts made by           
subsections 7a7 & 7b71 includ+ to       

provide = ! appropriate application (   
section #afh ( ! ,int]nal ,rev5ue ,code 
( #aihf ) respect to taxpay]s :o r5t or 
lease qualifi$ en]gy-effici5t draft     
alcohol prop]ty 7z def9$ 9 section      
#afh7;i77#bj7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf74