Fire Sprinkler Incentive Act
Official title: A bill to amend the Internal Revenue Code of 1986 to include automated fire sprinkler system retrofits as section 179 property and classify certain automated f… Show full official titleShow less
Official title: A bill to amend the Internal Revenue Code of 1986 to include automated fire sprinkler system retrofits as section 179 property and classify certain automated fire sprinkler system retrofits as 15-year property for purposes of depreciation.
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Read twice and referred to the Committee on Finance.
Fire Sprinkler Incentive Act - Amends the Internal Revenue Code to allow: (1) 100% expensing in a current taxable year of the cost of automated fire sprinkler system retrofit property, as defined by this Act; and (2) accelerated depreciation (i.e., a 15-year recovery period) of automated fire sprinkler system retrofit property that is installed in a building or structure where the floor of any occupiable story is greater than 75 feet above the lowest level of fire department vehicle access and that has a certain classification by the National Fire Protection Association.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 1163: Fire Sprinkler Incentive Act. 113th Congress. Open America. https://openamerica.io/bill/113-S-1163/
"S. 1163: Fire Sprinkler Incentive Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-1163/.
S. 1163, 113th Cong. (2026), https://openamerica.io/bill/113-S-1163/.
[S. 1163: Fire Sprinkler Incentive Act](https://openamerica.io/bill/113-S-1163/)