This bill proposes to amend the Internal Revenue Code of 1986 by reclassifying certain assets for depreciation purposes. It designates "qualified energy-efficient draft alcohol property" as 15-year property, which allows businesses to deduct the cost of these assets over a shorter period than previously permitted. The legislation defines this property as stainless steel or aluminum containers and related commercial tap equipment used for the distribution and sale of alcohol. To qualify, the property must be installed in a U.S. building and primarily used in the trade or business of operating a restaurant, bar, or entertainment venue. These amendments will apply to property placed in service after December 31, 2025, and grant the Secretary of the Treasury regulatory authority to implement these changes, including for rented or leased property.