This legislative proposal seeks to amend the Internal Revenue Code of 1986 by expanding the definition of energy efficient commercial building property. Specifically, it introduces a new category called "qualified energy-efficient draft property" , which will be eligible for the existing energy efficient commercial buildings deduction. This new category includes stainless steel or aluminum containers and related commercial tap equipment primarily used in restaurants, bars, or entertainment venues for the distribution and sale of alcohol. To qualify, the property must meet specific efficiency requirements, and the Secretary of the Treasury is directed to issue regulations for its implementation, including for rented or leased property. The provisions of this bill will apply to property placed in service after December 31, 2024.