S. 4688

S. 4688: A bill to amend the Internal Revenue Code of 1986 to classify qualified energy-efficient draft alcohol property as 15-year property for purposes of depreciation.

Introduced Tim Sheehy (R) SENATE_BILL — 119th Congress
Plain English Summary

S. 4688 is a bill that aims to amend the Internal Revenue Code to allow property related to energy-efficient draft alcohol systems to be depreciated over a 15-year period. This change would likely provide tax benefits to businesses that invest in such energy-efficient technologies, encouraging more sustainable practices in the alcohol production industry.

Positive Media Summary

Supporters of S. 4688 have praised the bill for promoting energy efficiency and sustainability within the alcohol production sector. They argue that by extending the depreciation period for energy-efficient draft alcohol property, the legislation incentivizes manufacturers to invest in greener technologies, potentially leading to reduced energy consumption and a lower environmental impact.

Negative Media Summary

Critics of S. 4688 have raised concerns that the bill may disproportionately benefit larger alcohol producers while providing minimal support for smaller businesses. Additionally, some analysts argue that the focus on specific industries could divert attention and resources away from broader energy efficiency initiatives that could have a more significant impact on reducing overall energy consumption.

Conflict of Interest Analysis Deep Analysis
2/10
Risk Level
Low
Total Donations
$0
PAC Percentage
0%
Policy Area
Taxation

The analysis of bill S. 4688, which aims to classify qualified energy-efficient draft alcohol property as 15-year property for depreciation purposes, reveals no direct industry overlaps with the sponsor Tim Sheehy's top donor industries. The lobbying activity in this policy area includes various entities, but the majority of their contributions are undisclosed, making it difficult to ascertain specific influences. The only disclosed contributions are from the County of Los Angeles ($20,000) and Curio ($10,000), which do not have a clear direct connection to the bill's subject matter. Therefore, the risk of conflict of interest appears low as there are no significant financial ties between the sponsors' donors and the bill's objectives.

Lobbying Activity — Who's Pushing?

Organizations that lobbied on issues related to this bill's policy area.

Client Lobbying Firm Amount
SYNGENTA CORPORATION CHECKMATE GOVERNMENT RELATIONS $140,000
NATIONAL COUNCIL OF NONPROFITS (FORMERLY KNOWN AS THE NATIONAL COUNCIL OF NONPRO NATIONAL COUNCIL OF NONPROFITS (FORMERLY KNOWN AS THE NATIONAL COUNCIL OF NONPRO $85,660
COUNTY OF LOS ANGELES TORRES CONSULTING, LLC $20,000
CURIO CURIO $10,000
WILLOW LABORATORIES WILLOW LABORATORIES undisclosed
ECONOINVEST HOLDING LLC CORCORAN & ASSOCIATES, INC. DBA CORCORAN PARTNERS undisclosed
FIELD TECH INTERNATIONAL CORP CORCORAN & ASSOCIATES, INC. DBA CORCORAN PARTNERS undisclosed
SYNCHRON, INC. KING & SPALDING LLP undisclosed
GIFT-IN-KIND MARKETPLACE MICHAEL BEST STRATEGIES LLC undisclosed
BROADBAND CONNECT B ARCHETYPE undisclosed
STELLAR DEVELOPMENT FOUNDATION STELLAR DEVELOPMENT FOUNDATION undisclosed
FONTAINEBLEAU DEVELOPMENT CORCORAN & ASSOCIATES, INC. DBA CORCORAN PARTNERS undisclosed
CITY OF EL PASO FORWARD GLOBAL undisclosed
FOREST RIVER BUS, LLC CFM STRATEGIC COMMUNICATIONS (CONKLING FISKUM & MCCORMICK) undisclosed
INTERNATIONAL MINERALS CARLSBAD, LLC VALIANT STRATEGIES LLC undisclosed

Source: Senate Lobbying Disclosure Act (LDA) filings, 2026

Sponsor's Top Donor Industries

Top industries funding Tim Sheehy, ranked by total contributions.

Health Professionals $80,000,000
Individuals: $80,000,000 PACs: $0
Retired $25,000,000
Individuals: $25,000,000 PACs: $0

Source: OpenSecrets.org (Center for Responsive Politics)

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