Fire Sprinkler Incentive Act
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Fire Sprinkler Incentive Act
This bill 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 bill; and (2) accelerated depreciation (i.e., a 15-year recovery period) of automated fire sprinkler system retrofit property that has a certain classification by the National Fire Protection Association and is installed in a building or structure that was placed in service before the sprinkler system and has an occupiable story that is greater than 75 feet above the lowest level of fire department vehicle access.
"Automated fire sprinkler system retrofit property" does not include any sprinkler system required to be installed under state or local law due to the degree of additions or improvements made to a building or structure.
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. 1481: Fire Sprinkler Incentive Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-1481/
"H.R. 1481: Fire Sprinkler Incentive Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-1481/.
H.R. 1481, 115th Cong. (2026), https://openamerica.io/bill/115-HR-1481/.
[H.R. 1481: Fire Sprinkler Incentive Act](https://openamerica.io/bill/115-HR-1481/)