Fire Sprinkler Incentive Act
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Fire Sprinkler Incentive Act - Amends the Internal Revenue Code to allow: (1) 100% expensing in a current taxable year of the cost of an automated fire sprinkler system, as defined by this Act; and (2) accelerated depreciation (i.e., a 15-year recovery period) of such an automated fire sprinkler system that is installed in a building where the floor of any occupiable story is greater than 75 feet above the lowest level of fire department vehicle access.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 1792: Fire Sprinkler Incentive Act. 112th Congress. Open America. https://openamerica.io/bill/112-HR-1792/
"H.R. 1792: Fire Sprinkler Incentive Act." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-1792/.
H.R. 1792, 112th Cong. (2026), https://openamerica.io/bill/112-HR-1792/.
[H.R. 1792: Fire Sprinkler Incentive Act](https://openamerica.io/bill/112-HR-1792/)