A Republican bill with 6 Democratic cosponsors · See all 7 cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill, known as the ``CHEERS Act of 2026'', aims to amend the Internal Revenue Code of 1986. It proposes to classify qualified energy-efficient draft alcohol property as 15-year property for depreciation purposes. This specific type of property includes stainless steel or aluminum containers or related commercial tap equipment used for alcohol distribution and sale. Such property must be installed in a building within the United States and used primarily by restaurants, bars, or entertainment venues. The changes would apply to property placed in service after December 31, 2025.
Yes· 3 of 7
- Scored +5
Would business owners be better off under this?
Directly benefits owners of restaurants, bars, and venues via tax depreciation.
- Scored +4
Does this make it easier to run a small business?
Provides tax relief for small business operators of bars, restaurants, and venues.
- Scored +3
Does this cut taxes for small businesses?
Allows restaurants and bars to recover investments in equipment faster through depreciation.
The opposite
- Scored -1
Does this reduce what the federal government owes?
Tax depreciation incentives slightly reduce immediate federal tax revenue.
Who it would affect, and how
Potential Positive Impacts for People
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Tax Depreciation Benefits for Businesses: By classifying qualified energy-efficient draft alcohol property as 15-year property, businesses can benefit from specific depreciation rules (Section 2(a)).
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Support for Hospitality Venues: The bill provides a specific classification for property used in the conduct of a trade or business of operating a restaurant, bar, or entertainment venue (Section 2(b)).
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Encouragement of Specific Equipment Use: The provisions apply to stainless steel or aluminum containers or related commercial tap equipment used for the distribution and sale of alcohol (Section 2(b)).
Potential Negative Impacts for People
- No negative impacts or burdens are explicitly stated in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would business owners be better off under this? — Directly benefits owners of restaurants, bars, and venues via tax depreciation. Would people in rural areas be better off under this? — Rural bars and restaurants may also benefit from the tax incentive. Would people in cities be better off under this? — Hospitality businesses are concentrated in urban areas.
- Economy And Finance
- Does this make it easier to run a small business? — Provides tax relief for small business operators of bars, restaurants, and venues. Does this cut taxes for small businesses? — Allows restaurants and bars to recover investments in equipment faster through depreciation. Is this likely to grow the economy? — Encourages investment in energy-efficient equipment for the hospitality sector. Does this reduce what the federal government owes? — Tax depreciation incentives slightly reduce immediate federal tax revenue.
- Environment Energy And Infrastructure
- Does this cut the pollution that drives climate change? — Promotes the use of energy-efficient draft alcohol equipment.
- 10/5/2026
- 1 Cosponsor added.
- 9/14/2026
- 1 Cosponsor added.
- 4/21/2026
- 2 Cosponsors added.
- 2/20/2026
- 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.
Salud CarbajalDemocrat · California
Suzan DelBeneDemocrat · Washington
Steven HorsfordDemocrat · Nevada
Eleanor NortonDemocrat · District of Columbia
Brittany PettersenDemocrat · Colorado
Dina TitusDemocrat · Nevada
Claudia TenneyRepublican · New York