The main purpose of this legislation, known as the CHEERS Act of 2026, is to encourage the use of energy-efficient equipment in the hospitality industry, specifically for restaurants, bars, and entertainment venues. By classifying certain types of property as 15-year property for depreciation purposes, the law aims to provide financial benefits to businesses that invest in energy-efficient draft alcohol systems. Key provisions of the act include the classification of "qualified energy-efficient draft alcohol property" as 15-year property under the Internal Revenue Code.