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S 1035 112th Congress Senate

Fire Sprinkler Incentive Act of 2011

Official title: A bill to amend the Internal Revenue Code of 1986 to include automated fire sprinkler systems as section 179 property and classify certain automated fire sprin… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to include automated fire sprinkler systems as section 179 property and classify certain automated fire sprinkler systems as 15-year property for purposes of depreciation.

Introduced: May 25, 2011 See on congress.gov
Taxation Business investment and capitalFiresIncome tax deductions
This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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 19, 2011
Read twice and referred to the Committee on Finance.
May 19, 2011
Introduced in Senate
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 Latest action May 19, 2011

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Fire Sprinkler Incentive Act of 2011 - 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 systems 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.

 Related & companion bills 1
 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). S. 1035: Fire Sprinkler Incentive Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-S-1035/
MLA
"S. 1035: Fire Sprinkler Incentive Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-1035/.
Bluebook (legal)
S. 1035, 112th Cong. (2026), https://openamerica.io/bill/112-S-1035/.
Markdown link
[S. 1035: Fire Sprinkler Incentive Act of 2011](https://openamerica.io/bill/112-S-1035/)
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