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S 602 115th Congress Senate

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.

Introduced: March 27, 2017 Introduced by: Collins, Susan M. Republican · Maine See on congress.gov
Taxation Business investment and capitalFiresIncome tax deductions
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Mar 9, 2017
Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S1748-1749)
Mar 9, 2017
Introduced in Senate
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 Latest action March 9, 2017

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S1748-1749)

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 1
  • HR 1481 Identical bill Fire Sprinkler Incentive Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 4 Republican 1
R
Graham, Lindsey
South Carolina · Jul 25, 2017
 D
Peters, Gary C.
Michigan · Jul 25, 2017
 D
Whitehouse, Sheldon
Rhode Island · May 23, 2017
 D
Reed, Jack
Rhode Island · Apr 24, 2017
 D
Coons, Christopher A.
Delaware · Mar 27, 2017
Cite this page click to expand
APA
U.S. Congress. (2026). S. 602: Fire Sprinkler Incentive Act. 115th Congress. Open America. https://openamerica.io/bill/115-S-602/
MLA
"S. 602: Fire Sprinkler Incentive Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-602/.
Bluebook (legal)
S. 602, 115th Cong. (2026), https://openamerica.io/bill/115-S-602/.
Markdown link
[S. 602: Fire Sprinkler Incentive Act](https://openamerica.io/bill/115-S-602/)
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