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.