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H.R. 3325

U.S. HouseIn House Committee

Summary

H.R. 3325, the CHEERS Act, was introduced in the House on May 13, 2025 by Rep. Darin LaHood (R) with 10 co-sponsors. It was referred to Ways And Means, and last saw action on May 13, 2025: Referred to the House Committee on Ways and Means.


Record

Text

H.R. 3325 has 10 co-sponsors.

hb3325/introduced-in-house.txt
119 HR 3325 IH: Creating Hospitality Economic Enhancement for Restaurants and Servers Act
U.S. House of Representatives
2025-05-13
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
I 119th CONGRESS 1st Session H. R. 3325 IN THE HOUSE OF REPRESENTATIVES May 13, 2025 Mr. LaHood (for himself, Mr. Horsford , Ms. Tenney , and Ms. DelBene ) introduced the following bill; which was referred to the Committee on Ways and Means 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.
1.
Short title
This Act may be cited as the Creating Hospitality Economic Enhancement for Restaurants and Servers Act or the CHEERS Act .
2.
Energy efficient keg property
(a)
In general
Section 179D(d) of the Internal Revenue Code of 1986 is amended by inserting after paragraph (5) the following new paragraph:
(6)
Qualified energy-efficient draft property
(A)
In general
Notwithstanding subsection (c)(1)(D), for purposes of this section, qualified energy-efficient draft property shall be treated as energy efficient commercial building property.
(B)
Qualified energy-efficient draft property defined
For purposes of this paragraph, the term qualified energy-efficient draft property means property—
(i)
which meets the requirements of paragraphs (A) and (B)(i) of paragraph (1) of subsection (c),
(ii)
which is principally used in the conduct of a trade or business of operating a restaurant, bar, or entertainment venue, and
(iii)
which is a stainless steel or aluminum container or related commercial tap equipment used for the distribution and sale of alcohol.
(C)
Regulations
The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this paragraph, including regulations providing for the appropriate treatment of taxpayers that rent or lease qualified energy efficient draft property to further such purposes.
.
(b)
Effective date
The amendment made by this section shall apply to property placed in service after December 31, 2024.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-05-13
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

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.

Sponsors

Rep. Darin LaHood (R) sponsors H.R. 3325, and 10 members have co-sponsored it, 3 of them from the day it was introduced.

Committees

H.R. 3325 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · May 13, 2025 · 1,160 Bills

Actions

H.R. 3325 has taken 2 actions since May 13, 2025.

ChamberAction
May 13, 2025
House
Introduced in House
May 13, 2025
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 3325 has not gone to a roll call.

1 bill is related to H.R. 3325.

Titles

H.R. 3325 goes by 4 titles, 2 of them short titles.

  • CHEERS Act — Display Title
  • CHEERS Act — Short Title(s) as Introduced
  • Creating Hospitality Economic Enhancement for Restaurants and Servers Act — Short Title(s) 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. — Official Title as Introduced

Lobbying

4 clients hired 5 firms and 23 registered lobbyists who named H.R. 3325 in 20 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Taxation/Internal Revenue Code, Budget/Appropriations, Beverage Industry, Agriculture, Alcohol and Drug Abuse, Trade (domestic/foreign), Transportation, Banking.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
BEER INSTITUTEAssociation of BrewersDistrict of Columbia211$240K
COALITION FOR ENERGY EFFICIENT JOBS & INVESTMENTTax CoalitionDistrict of Columbia15$250K
NATIONAL BEER WHOLESALERS ASSOCIATIONVirginia13
BALL CORPORATIONColorado11

Firms

Registrants who filed on the bill, by filings.

Lobbyists

Named on the filings that cite the bill. The 20 named most often, of 23.

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
BEER INSTITUTEBEER INSTITUTE2026 first_quarter$1.3M1st Quarter - Report
BEER INSTITUTEBEER INSTITUTE2025 fourth_quarter$900K4th Quarter - Report
BEER INSTITUTEBEER INSTITUTE2026 second_quarter$770K2nd Quarter - Report
BEER INSTITUTEBEER INSTITUTE2025 third_quarter$710K3rd Quarter - Report
BEER INSTITUTEBEER INSTITUTE2025 second_quarter$520K2nd Quarter - Report
NATIONAL BEER WHOLESALERS ASSOCIATIONNATIONAL BEER WHOLESALERS ASSOCIATION2025 second_quarter$490K2nd Quarter - Amendme…
NATIONAL BEER WHOLESALERS ASSOCIATIONNATIONAL BEER WHOLESALERS ASSOCIATION2025 second_quarter$490K2nd Quarter - Report
NATIONAL BEER WHOLESALERS ASSOCIATIONNATIONAL BEER WHOLESALERS ASSOCIATION2025 third_quarter$330K3rd Quarter - Report
BALL CORPORATIONBALL CORPORATION2025 fourth_quarter$90K4th Quarter - Report
COALITION FOR ENERGY EFFICIENT JOBS & INVESTMENTK&L GATES, LLP2026 second_quarter$50K2nd Quarter - Report
COALITION FOR ENERGY EFFICIENT JOBS & INVESTMENTK&L GATES, LLP2026 first_quarter$50K1st Quarter - Report
COALITION FOR ENERGY EFFICIENT JOBS & INVESTMENTK&L GATES, LLP2025 fourth_quarter$50K4th Quarter - Report
COALITION FOR ENERGY EFFICIENT JOBS & INVESTMENTK&L GATES, LLP2025 third_quarter$50K3rd Quarter - Report
COALITION FOR ENERGY EFFICIENT JOBS & INVESTMENTK&L GATES, LLP2025 second_quarter$50K2nd Quarter - Report
BEER INSTITUTERADIUS ADVOCACY, LLC2026 second_quarter$40K2nd Quarter - Report
BEER INSTITUTERADIUS ADVOCACY, LLC2026 first_quarter$40K1st Quarter - Report
BEER INSTITUTERADIUS ADVOCACY, LLC2026 first_quarter$40K1st Quarter - Report
BEER INSTITUTERADIUS ADVOCACY, LLC2025 fourth_quarter$40K4th Quarter - Report
BEER INSTITUTERADIUS ADVOCACY, LLC2025 third_quarter$40K3rd Quarter - Report
BEER INSTITUTERADIUS ADVOCACY, LLC2025 second_quarter$40K2nd Quarter - Report

Classification

The Congressional Research Service files H.R. 3325 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 3325’s is Taxation.

hr3325/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Source: congress.gov · legiscan.com