10/20/2026
CHEERS Act of 2026: draught infrastructure belongs in the capital plan, and on the floor plan.
The reintroduced, bipartisan CHEERS Act of 2026 (S. 4688 / H.R. 7620) would classify eligible stainless steel or aluminum kegs and related commercial tap equipment as 15-year depreciation property. If passed, the change would apply to eligible property placed in service after December 31, 2025. The bills were introduced in the House on February 20, 2026, and Senate on June 4, 2026. It is pending, not law, and no tax benefit is guaranteed.
For venue owners, F&B teams, designers and capital planners: consider on-premise brewing earlier, not as a retrofit. SmartBrew gives you supply-chain control with fully automated brewing, no brewmaster required, in ~100 sq. ft., with just 4 hours per week to operate and capacity for 20–360 half-barrel kegs monthly.
Create unlimited own-brand recipes: any b**r, c***r, seltzer or ready-to-drink beverage, including Moscow Mules, with low-alcohol options and no fixed product list.
Guests bring the occasion. The venue owns the pour.
SmartBrew is not providing tax advice; this is general information only. Talk with your tax professional about whether and how it applies to you.
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