High Rise Fire Sprinkler Incentive Act of 2025

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Latest Action

Jan 3, 2025

Referred to the House Committee on Ways and Means.

Actions (3)

Referred to the House Committee on Ways and Means.

Type: IntroReferral | Source: House floor actions | Code: H11100

Jan 3, 2025

Introduced in House

Type: IntroReferral | Source: Library of Congress | Code: Intro-H

Jan 3, 2025

Introduced in House

Type: IntroReferral | Source: Library of Congress | Code: 1000

Jan 3, 2025

Subjects (5)

Business investment and capital Fires Income tax deductions Residential rehabilitation and home repair Taxation (Policy Area)

Cosponsors (6)

Rep. Vindman, Eugene Simon [D-VA-7]

(D-VA)
Sep 9, 2025

Rep. Fitzpatrick, Brian K. [R-PA-1]

(R-PA)
Apr 17, 2025

Rep. Neguse, Joe [D-CO-2]

(D-CO)
Apr 1, 2025

Rep. Suozzi, Thomas R. [D-NY-3]

(D-NY)
Mar 21, 2025

Rep. Larson, John B. [D-CT-1]

(D-CT)
Mar 10, 2025

Rep. Landsman, Greg [D-OH-1]

(D-OH)
Mar 4, 2025

Text Versions (1)

Introduced in House

Jan 3, 2025

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Full Bill Text

Length: 3,130 characters Version: Introduced in House Version Date: Jan 3, 2025 Last Updated: Nov 15, 2025 2:11 AM

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 173 Introduced in House

(IH) ]

<DOC>

119th CONGRESS
1st Session
H. R. 173

To amend the Internal Revenue Code of 1986 to classify certain
automatic fire sprinkler system retrofits as 15-year property for
purposes of depreciation.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

January 3, 2025

Ms. Malliotakis introduced the following bill; which was referred to
the Committee on Ways and Means

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to classify certain
automatic fire sprinkler system retrofits as 15-year property for
purposes of depreciation.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1.

This Act may be cited as the ``High Rise Fire Sprinkler Incentive
Act of 2025''.

SEC. 2.

RETROFITS.

(a) Treatment as 15-Year Property.--

Section 168 (e) (3) (E) of the Internal Revenue Code of 1986 is amended by striking ``and'' at the end of clause (vi) , by striking the period at the end of clause (vii) and inserting ``, and'', and by adding at the end the following: `` (viii) any automatic fire sprinkler system retrofit property.

(e)

(3)
(E) of the
Internal Revenue Code of 1986 is amended by striking ``and'' at the end
of clause
(vi) , by striking the period at the end of clause
(vii) and
inserting ``, and'', and by adding at the end the following:
``
(viii) any automatic fire sprinkler
system retrofit property.''.

(b) Applicable Depreciation Method.--

Section 168 (b) (3) of such Code is amended by adding at the end the following new subparagraph: `` (H) Any automatic fire sprinkler system retrofit property.

(b)

(3) of such Code
is amended by adding at the end the following new subparagraph:
``
(H) Any automatic fire sprinkler system retrofit
property.''.
(c) Alternative System.--The table contained in

section 168 (g) (3) (B) of such Code is amended by inserting after the item relating to subparagraph (E) (vii) the following: ------------------------------------------------------------------------ `` (E) (viii) .

(g)

(3)
(B) of such Code is amended by inserting after the item
relating to subparagraph
(E)
(vii) the following:

------------------------------------------------------------------------
``
(E)
(viii) ................................................ 39''.
------------------------------------------------------------------------
(d) Definition of Automatic Fire Sprinkler System Retrofit
Property.--

Section 168 (i) of such Code is amended by adding at the end the following new paragraph: `` (20) Automatic fire sprinkler system retrofit property.

(i) of such Code is amended by adding at the end
the following new paragraph:
``

(20) Automatic fire sprinkler system retrofit property.--
The term `automatic fire sprinkler system retrofit property'
means any sprinkler system which--
``
(A) meets the standards of National Fire
Protection Association 13 (or any successor benchmark),
``
(B) is installed for use in residential property,
and
``
(C) is installed in a building which--
``
(i) was placed in service before the date
of such installation, and
``
(ii) has an occupiable floor more than 75
feet above the lowest level of fire department
vehicle access.''.

(e) Effective Date.--The amendments made by this section shall
apply after the date of enactment of this Act.
<all>

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 173 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 173

 To amend the Internal Revenue Code of 1986 to classify certain 
 automatic fire sprinkler system retrofits as 15-year property for 
 purposes of depreciation.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 January 3, 2025

 Ms. Malliotakis introduced the following bill; which was referred to 
 the Committee on Ways and Means

_______________________________________________________________________

 A BILL

 To amend the Internal Revenue Code of 1986 to classify certain 
 automatic fire sprinkler system retrofits as 15-year property for 
 purposes of depreciation.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``High Rise Fire Sprinkler Incentive 
Act of 2025''.

SEC. 2. CLASSIFICATION OF CERTAIN AUTOMATIC FIRE SPRINKLER SYSTEM 
 RETROFITS.

    (a) Treatment as 15-Year Property.--

Section 168

    (e)

    (3)
        (E) of the 
Internal Revenue Code of 1986 is amended by striking ``and'' at the end 
of clause
            (vi) , by striking the period at the end of clause
            (vii) and 
inserting ``, and'', and by adding at the end the following:
 ``
            (viii) any automatic fire sprinkler 
 system retrofit property.''.

    (b) Applicable Depreciation Method.--

Section 168

    (b)

    (3) of such Code 
is amended by adding at the end the following new subparagraph:
 ``
        (H) Any automatic fire sprinkler system retrofit 
 property.''.
            (c) Alternative System.--The table contained in 

section 168

    (g)

    (3)
        (B) of such Code is amended by inserting after the item 
relating to subparagraph
        (E)
            (vii) the following:

------------------------------------------------------------------------
``
        (E)
            (viii) ................................................ 39''.
------------------------------------------------------------------------
            (d) Definition of Automatic Fire Sprinkler System Retrofit 
Property.--

Section 168
            (i) of such Code is amended by adding at the end 
the following new paragraph:
 ``

    (20) Automatic fire sprinkler system retrofit property.--
 The term `automatic fire sprinkler system retrofit property' 
 means any sprinkler system which--
 ``
        (A) meets the standards of National Fire 
 Protection Association 13 (or any successor benchmark),
 ``
        (B) is installed for use in residential property, 
 and
 ``
            (C) is installed in a building which--
 ``
            (i) was placed in service before the date 
 of such installation, and
 ``
            (ii) has an occupiable floor more than 75 
 feet above the lowest level of fire department 
 vehicle access.''.

    (e) Effective Date.--The amendments made by this section shall 
apply after the date of enactment of this Act.
 <all>

View original source ↗

119-hr173