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HR 2107 103th Congress House Taxation Business income tax Fire prevention Income tax Office buildings Tax credits Tax deductions

To amend the Internal Revenue Code of 1986 to allow a credit for the cost of installing automatic fire sprinkler systems in certain buildings.

Introduced: May 12, 1993 See on congress.gov
This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 12, 1993
Referred to the House Committee on Ways and Means.
May 12, 1993
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a general business credit for the cost of installing an automatic sprinkler system in a qualified building, but only if such installation is not in connection with the original construction of such building.

Allows a deduction for such unused credits.

What's happening now May 12, 1993

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2107: To amend the Internal Revenue Code of 1986 to allow a credit for the cost of installing automatic fire sprinkler systems in certain buildings.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-2107/
MLA
"H.R. 2107: To amend the Internal Revenue Code of 1986 to allow a credit for the cost of installing automatic fire sprinkler systems in certain buildings.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-2107/.
Bluebook (legal)
H.R. 2107, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-2107/.
Markdown link
[H.R. 2107: To amend the Internal Revenue Code of 1986 to allow a credit for the cost of installing automatic fire sprinkler systems in certain buildings.](https://openamerica.io/bill/103-HR-2107/)
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