HR 2107
103th Congress
House
To amend the Internal Revenue Code of 1986 to allow a credit for the cost of installing automatic fire sprinkler systems in certain buildings.
Taxation
Business income taxFire preventionIncome taxOffice buildings
More subjectsShow fewer subjects
Tax creditsTax deductions
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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Latest action
Referred to the House Committee on Ways and Means.
Plain-English summary
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.
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
1
Cite this page
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/
"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/.
H.R. 2107, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-2107/.
[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/)