S. 504 119th Congress Senate

High Rise Fire Sprinkler Incentive Act of 2025

Official title: A bill to amend the Internal Revenue Code of 1986 to classify certain automatic fire sprinkler system retrofits as 15-year property for purposes of depreciation.

Introduced: February 10, 2025 Introduced by: Michael F. Bennet Democratic · Colorado See on congress.gov

Taxation Business investment and capitalFiresIncome tax deductionsResidential rehabilitation and home repair

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Feb 10, 2025

Read twice and referred to the Committee on Finance.

Feb 10, 2025

Introduced in Senate

Votes taken on this bill 1

Date	Chamber	What was voted on	Result	Yes–No
Jun 20, 2003	Senate · vote #231	On Passage of the Bill S. 504	Passed	90–0	See who voted →

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What's happening now February 10, 2025

Read twice and referred to the Committee on Finance.

Related & companion bills 1

Bill text 1 version

Introduced in Senate Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Finance Committee
Senate

Lobbying activity 33

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

NATIONAL FALLEN FIREFIGHTERS FOUNDATION
for NATIONAL FALLEN FIREFIGHTERS FOUNDATION · Maryland · 3rd Quarter 2026 (July 1 - Sep 30)
NATIONAL VOLUNTEER FIRE COUNCIL
for NATIONAL VOLUNTEER FIRE COUNCIL · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)
MCALLISTER & QUINN, LLC
for NATIONAL FIRE SPRINKLER ASSOCIATION · 3rd Quarter 2026 (July 1 - Sep 30)
INTERNATIONAL ASSOCIATION OF FIRE CHIEFS
for INTERNATIONAL ASSOCIATION OF FIRE CHIEFS · Virginia · 3rd Quarter 2026 (July 1 - Sep 30)
NATIONAL FALLEN FIREFIGHTERS FOUNDATION
for NATIONAL FALLEN FIREFIGHTERS FOUNDATION · Maryland · 2nd Quarter 2026 (Apr 1 - June 30)
MCALLISTER & QUINN, LLC
for NATIONAL FIRE SPRINKLER ASSOCIATION · 2nd Quarter 2026 (Apr 1 - June 30)

Bodies those filers lobbied

HOUSE OF REPRESENTATIVES
33 filings
SENATE
33 filings
Health & Human Services, Dept of (HHS)
26 filings
Homeland Security, Dept of (DHS)
26 filings
Transportation, Dept of (DOT)
22 filings
Centers For Disease Control & Prevention (CDC)
19 filings
Consumer Product Safety Commission (CPSC)
19 filings
Federal Emergency Management Agency (FEMA)
19 filings

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

See all 33 filings →

Cosponsors 1

Collins, Susan M.

Maine · Feb 10, 2025

Cite this page click to expand

APA

U.S. Congress. (2026). S. 504: High Rise Fire Sprinkler Incentive Act of 2025. 119th Congress. Open America. https://openamerica.io/bill/119-S-504/

MLA

"S. 504: High Rise Fire Sprinkler Incentive Act of 2025." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-S-504/.

Bluebook (legal)

S. 504, 119th Cong. (2026), https://openamerica.io/bill/119-S-504/.

Markdown link

[S. 504: High Rise Fire Sprinkler Incentive Act of 2025](https://openamerica.io/bill/119-S-504/)