CHEERS Act
Latest action · Mar 7, 2024 Referred to the House Committee on Ways and Means.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedMar 7, 2024
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Creating Hospitality Economic Enhancement for Restaurants and Servers Act or the CHEERS Act
This bill treats qualified energy-efficient draft property (energy efficient kegs) as energy efficient commercial building property for purposes of the tax deduction for energy efficient commercial buildings. It defines qualified energy-efficient draft property as property that is principally used in the trade or business of operating a restaurant, bar, or entertainment venue, and that is a stainless steel or aluminum container or related commercial tap equipment used to distribute or sell alcohol.
Cosponsors 35
Members who signed on, in the order they did. Signatures ran from Mar 7, 2024 to Dec 18, 2024; 1 is an original cosponsor, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-NV | Steven Horsford | Original | Mar 7, 2024 |
| R-NY | Claudia Tenney | Apr 12, 2024 | |
| R-NV | Mark E. Amodei | Apr 18, 2024 | |
| R-PA | Brian K. Fitzpatrick | Apr 23, 2024 | |
| D-OR | Andrea Salinas | May 6, 2024 | |
| D-CO | Joe Neguse | May 6, 2024 | |
| D-TX | Marc A. Veasey | May 6, 2024 | |
| R-PA | Mike Kelly | May 6, 2024 | |
| D-PA | Brendan F. Boyle | May 7, 2024 | |
| R-CA | David G. Valadao | May 17, 2024 | |
| R-GA | Earl L. "Buddy" Carter | May 17, 2024 | |
| R-WI | Scott Fitzgerald | May 17, 2024 | |
| R-NY | Nicholas A. Langworthy | May 24, 2024 | |
| D-CO | Yadira Caraveo | Jun 11, 2024 | |
| D-MN | Angie Craig | Jun 18, 2024 | |
| D-DC | Eleanor Holmes Norton | Jun 18, 2024 | |
| R-NY | Nicole Malliotakis | Jun 18, 2024 | |
| D-NV | Dina Titus | Jun 25, 2024 | |
| D-CA | Robert Garcia | Jun 25, 2024 | |
| D-CO | Brittany Pettersen | Jun 26, 2024 | |
| R-NC | David Rouzer | Jun 26, 2024 | |
| D-CA | Salud O. Carbajal | Jul 18, 2024 | |
| D-WA | Marilyn Strickland | Jul 23, 2024 | |
| D-WA | Suzan K. DelBene | Jul 30, 2024 | |
| D-OH | Greg Landsman | Aug 9, 2024 | |
| R-OH | Mike Carey | Aug 9, 2024 | |
| R-NE | Don Bacon | Aug 23, 2024 | |
| D-CA | Jim Costa | Aug 23, 2024 | |
| D-CO | Jason Crow | Sep 24, 2024 | |
| D-IL | Nikki Budzinski | Sep 25, 2024 | |
| R-TX | Lance Gooden | Oct 22, 2024 | |
| R-NY | Michael Lawler | Oct 22, 2024 | |
| D-WA | Marie Gluesenkamp Perez | Oct 25, 2024 | |
| D-FL | Maxwell Frost | Oct 25, 2024 | |
| R-OH | David P. Joyce | Dec 18, 2024 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Mar 7, 2024 |
Actions 2
Everything that happened, newest first.
- Mar 7, 2024Introduced in House
- Mar 7, 2024Referred to the House Committee on Ways and Means.
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Constitutional authority
The sponsor’s statement, as printed in the Congressional Record, vol. 170, no. 41, March 7, 2024, page H1033.
CRS reports 1
Congressional Research Service work that CRS links to this bill or the law it became, newest first.
Cite it 1
Products on other subjects that cite it, usually among other measures.
| Product | Title | Kind | Published |
|---|---|---|---|
| IF12862 | The Section 179D Energy Efficient Commercial Buildings Deduction | Resource | Apr 8, 2026 |
Titles 3
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- 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.
- Short Title(s) as Introduced
- CHEERS Act
- Creating Hospitality Economic Enhancement for Restaurants and Servers Act
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Mar 7, 2024Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
