Introduced
S. 1732
Introduced in Senate · May 27, 2025May 13, 2025
Mr. Sheehy (for himself and Ms. Hassan) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to treat energy efficient kegs as efficient commercial building property for purposes of the energy efficient commercial buildings deduction.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Short title.
This Act may be cited as the “Creating Hospitality Economic Enhancement for Restaurants and Servers Act” or the “CHEERS Act”.